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Jul
18

Employers can be liable for a worker’s violent acts

A recent decision by the Ohio Court of Appeals examines the issue of employer liability for a worker’s harmful acts.  The Twelfth District Court of Appeals clarified when an employer could be liable for injuries caused by a worker’s violent behavior, whether the worker is an independent contractor or an employee.

Worker’s violent behavior leads to a lawsuit

This post is a reprint of a post by hall.673 that originally appeared at Recent Blog Posts.
Jul
17

2014 Ohio Forage Enterprise Budgets

by: Barry Ward, OSU Extension, Leader, Production Business Management, Department of Agricultural, Environmental, and Development Economics

Newly updated Forage Enterprise Budgets for 2014 have been completed and posted to the Farm Management Website of the Department of Agricultural, Environmental and Development Economics. Updated Enterprise Budgets can be viewed and downloaded from the following website:

http://aede.osu.edu/research/osu-farm-management/enterprise-budgets

Forage Enterprise Budget updated for 2014 include: Corn Silage; Alfalfa Hay; Alfalfa Haylage; Grass Hay.

OSU Extension Enterprise Budgets are compiled on downloadable Excel Spreadsheets that contain macros for ease of use. Users can input their own production and price levels to calculate their own numbers. These Enterprise Budgets have color coded cells that allow users to plug in numbers to easily calculate bottoms lines for different sce...
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Jul
16

OSU Extension Joins Effort to Revise Agricultural Labor Camp Rules

By:  Francisco A. Espinoza

In fall of 2013, Extension, through the Ag & Hort Labor Education Program, joined the Ohio Department of Health’s Agricultural Labor Camp Rules Review Committee.  The Committee membership eventually had representatives from Farm Bureau, ODJFS, ODH, ABLE Legal Services, county health departments, and agricultural employers from across the state.  Winter and spring Committee meetings were held, and suggested revisions were finalized by summer.  The following is a summary by Nolan Stevens, J.D., Public Policy Officer for the Ohio Commission on Hispanic/Latino Affairs. To read more click here.

Jul
14

Ohio’s Small Business Income Tax Deduction Increases

Larry Gearhardt, OSU Extension Asst. Professor, Taxation

Ohio Governor John Kasich recently signed a bill that, among other things, increases the small business income deduction from 50 percent to 75 percent of the first $250,000 in net business income.

In an effort to grow Ohio’s economy, last year the Ohio budget bill included significant tax law changes to deliver a $2.7 billion tax cut to individuals and businesses, over the course of three years. The changes included:

This post is a reprint of a post by gearhardt.5 that originally appeared at Recent Blog Posts.
Jul
14

2014 Ohio Beef Enterprise Budgets

By:  Barry Ward, Leader, Production Business Management,  Department of Agricultural, Environmental, and Development Economics Newly updated OSU Extension Beef Enterprise Budgets for 2014 have been posted to the Farm Management Page of the Department of Agricultural, Environmental and Development Economics. Updated Enterprise Budgets can be viewed and downloaded from the following website: http://aede.osu.edu/research/osu-farm-management/enterprise-budgets Beef Enterprise Budgets posted for 2014 include: Market Steer Budget – Days on Feed – 232 (Corn/Soybean Meal Ration) Market Steer Budget – Days on Feed – 250 (Corn/DDG Ration) Yearling Market Steer Budget – Days on Feed – 182 (Corn/Soybean Meal Ration) Yearling Market Steer Budget – Days on Feed – 190 (Corn/DDG Ration) Market Heifer Budget – Days on Feed – 220 (Corn/Soybean Meal Ration) Cow-Calf Budget – Spring Calving These enter...
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Jul
14

Ohio’s Small Business Income Deduction Increases

By: Larry Gearhardt, Field Specialist, Taxation, OSU Extension Ohio Governor John Kasich recently signed a bill that, among other things, increases the small business income deduction from 50 percent to 75 percent of the first $250,000 in net business income. In an effort to grow Ohio’s economy, last year the Ohio budget bill included significant tax law changes to deliver a $2.7 billion tax cut to individuals and businesses, over the course of three years. The changes included: A small business tax cut that enables owners/investors to deduct from taxable income 50 percent of the first $250,000 in net business income. A 10 percent personal income tax cut to be phased in over three years. In 2013, Ohio tax rates were reduced by 8.5 percent. New assistance for lower-income Ohioans in the form of an Earned Income Tax Credit (EITC) equal to five percent of the amount claimed for the federal EITC. An improving economy is g...
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Jul
14

2014 Farm Bill Decisions: Payment Yield Update Option

By: Carl Zulauf, Ohio State University, and Nick Paulson, Jonathan Coppess, Gary Schnitkey, and Todd Kuethe, University of Illinois at Urbana-Champaign

 

The 2014 farm bill provides the owner of a Farm Service Agency (FSA) farm with a one-time option to update the farm’s payment yield for covered crops.  This article will discuss this decision.  It concludes by recommending that all producers consider updating yields if updated yields are higher than current yields; however, updated yields may be surprisingly low. To read the full article Click Here

Jul
09

Meetings Offer Insight for Farmers on 2014 Farm Bill

By: Sam Custer, OSU Extension Educator  Farmers interested in learning more about the 2014 Farm Bill and its impact on commodity programs can hear from industry experts during meetings scheduled for August 18, 19 and September 16 who will provide insight into the legislation and its impact on agriculture. The 2014 Farm Bill's safety net requires farmers and landowners to elect which program design they prefer based on what they think will be most effective for their operation, particularly in conjunction with crop insurance. OSU Extension is the outreach arm of Ohio State University’s College of Food, Agriculture, and Environmental Sciences and will be co-hosting the events in cooperation with Farm Credit Mid America, USDA Farm Service Agency and Farm Bureau. Significant analysis is needed to compare the new programs and provide valuable information to the farm's decision makers, who will be locked into the program choic...
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Jul
09

Farm Transition, Estate and Retirement Seminar

By: Sam Custer, Extension Educator Do you have a concrete plan in place to transition the family farm to the next generation? OSU Extension, Darke County will offer a Farm Transition, Estate and Retirement Seminar on Wednesday, August 6 in Greenville. This event is for all generations involved with the family farm. The purpose of the program is to offer tools and education to farm owners who are preparing to transition the farm to the next generation. Topics include trusts, gifting, protecting farm and personal assets, federal estate taxes, insurance options, retirement income and security, family communication and much more. Speakers include Robert Moore, Attorney, Wright & Moore Law Company; Todd Durham, Second National Bank and Sam Custer, OSU Extension Educator Darke County. Seminar check-in begins at 8:30 am with the program scheduled from 9:00 am until 3:00 pm. Cost of registration is $15 per farm family and includ...
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Jul
08

One Perspective on High Yield for 2014 U.S. Corn and Soybeans

by: Carl Zulauf, Professor, Ohio State University, July 2014

Overview:  With U.S. corn and soybean conditions near record good-to-excellent levels and the June acreage report behind us, market discussion is turning to the possibility of a high yield (see June 16 farmdoc article by Darrel Good, “Potential for U.S. Average Corn and Soybean Yields, available http://farmdocdaily.illinois.edu/2014/06/potential-for-us-average-corn-and-soybean-yields.html). This article will try to add perspective to this discussion.  While most will focus on the numbers, the author’s focus is to illustrate methods that use historical yield data to assess what are high yields.  It is important to understand that these methods will give different estimates of high yields over different periods of data.  In short, the methods are data sensitive.  In addition, other methods exist.

Data: This study u...
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Jun
26

The EPA’s “new” SPCC rule for farms: farms should assess and comply now

The recently enacted Water Resources Reform and Development Act of 2014 established a new mandate to the U.S. EPA:  change how EPA enforces the federal Spill Prevention, Control and Countermeasure (SPCC) rule against the nation’s farms.

This post is a reprint of a post by hall.673 that originally appeared at Recent Blog Posts.
Jun
25

U.S. Dairy Markets & Policy Update

by: Dr. Cameron S. Thraen, Associate Professor and OSUE State Dairy Markets and Policy Specialist, Department of Agricultural, Environmental and Development Economics, The Ohio State University, Thraen.1@osu.edu

Policy Update: Dairy Producer Margin Protection Program (DPMPP)

By now you are quite familiar with the broad outlines of the DPMPP. Participating producers will establish a base production history (bph) based on the highest annual production from the 2011, 2012 or 2013 calendar year. Once established a farm’s production base will be allowed to increase by the U.S. average production growth.  There is no penalty for increasing production over this level other than the stipulation that extra production will not be eligible for the coverage under the DPMPP.  Coverage rates will be 25% to 90% of the established production base.

The premiums will follow a two tier schedule.  For a production base at 4 millio...
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Jun
23

2014 Farm Bill: Overlap between PLC and Crop Insurance

by: Carl Zulauf, Professor, Ohio State University, June 2014

Overview:  This article addresses the potential for overlap that can exist between crop insurance and the Price Loss Coverage (PLC) program option in the 2014 farm bill.  To provide perspective, the historical overlap that existed between target prices and crop insurance prices from 1974 through 2006 is examined.  The article ends with summary observations including implications for policy and the upcoming farm program decision by farmers. To download the pdf file click here Policy Background:  Target prices began with the 1973 farm bill.  They have existed ever since except for the 1996-2001 crop years when the 1996 farm bill replaced target price payments with direct payments.  PLC is the latest version of target price programs.  It refers to target prices as reference prices.  All target price programs have made pa...
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Jun
17

Ohio Supreme Court agrees to hear appeal of $27,851 deer hunting fine

Hunting laws don't often reach our highest court, but the Ohio Supreme Court has agreed to review one man's challenge to an unlawful hunting action by the Ohio Department of Natural Resources (ODNR).  The case resulted in a fine of $27,851 against Huron County hunter Arlie Risner for the unlawful taking of an antlered white-tailed deer. 

This post is a reprint of a post by hall.673 that originally appeared at Recent Blog Posts.
Jun
16

Fuel Tax – Credits and Refunds for Ohio Farmers

By: Larry Gearhardt, Field Specialist, Taxation, OSU Extension Farming can be a fuel-intensive business. Both the federal and state governments impose an excise tax (fuel tax) on each gallon of fuel purchased. The amount of fuel tax can become substantial if the farming operation uses thousands of gallons of fuel to plant and harvest its crops. There are exemptions from paying the fuel tax for certain off-road uses, including farming. There is no tax on dyed diesel fuel when it is delivered to the farm because it is assumed that the dyed diesel fuel will be used for an exempt purpose. However, for gasoline and un-dyed diesel fuel, the fuel tax is included in the cost of the fuel. If the tax is included in the cost of the fuel used in farming, the farm operator can file for a refund. In the case of the federal fuel tax, instead of a refund, the farm operator has the option of applying the fuel tax credit against any income tax liab...
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Keith L. Smith, Ph.D., Associate Vice President for Agricultural Administration and Director, Ohio State University Extension TDD No. 800-589-8292 ( Ohio only) or 614-292-1868