5 Rs: Response

• Should Your Farm Change Its Business Structure? Considerations for Producers After OBBBA

  Yangxuan Liu

  August 7, 2026

  The One Big Beautiful Bill Act (OBBBA) has changed the way U.S. Department of Agriculture (USDA) payment limitations apply to different farm business structures. As discussed in my previous article, Limited Liability Companies (LLCs) that are not taxed as C corporations and S corporations may now qualify for payment limitation treatment similar to general partnerships.…

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