By Jamie Martin
A new federal law, known as the One Big Beautiful Bill, brings strong support for U.S. cattle ranchers. Kevin Kester, a rancher and NCBA member, spoke about the law’s benefits at a recent House Ways and Means Committee hearing.
The National Cattlemen’s Beef Association spent over a year working with lawmakers to prevent tax hikes on ranchers. Their work helped shape the bill’s final version, which includes important tax relief measures.
The law increases the Death Tax exemption to $15 million per person, making it easier for ranchers to pass their land to family members. It also keeps Stepped-Up Basis rules, reducing taxes on inherited property.
Family ranchers also benefit from a permanent Section 199A tax deduction. This allows them to deduct 20% of their business income. The Section 179 deduction is also raised to $2.5 million, helping cover equipment purchases. Ranchers can now also fully deduct large investments right away with permanent 100% bonus depreciation.
The bill extends disaster deductions and supports key programs such as the Livestock Forage Disaster Program and the Livestock Indemnity Program. It also funds voluntary conservation efforts and strengthens disease protection for livestock.
Kester emphasized that these updates would help cattle producers remain profitable and resilient, especially as land values increase and production costs rise.
Importantly, the final version of the bill avoids any forced land sales or property seizures, which had caused concern earlier.
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Categories: National