KANSAS FARM BUREAU

Burdensome reporting requirements on farms and ranches S. 391/H.R. 1018 Protect Farmers from the SEC Act Implementation of the Corporate Transparency Act Basel III Endgame Joint Proposed Rulemaking Natural Asset Companies

General Immigration Reform The Average Effect Wage Rate (AEWR) continues to financially burden agricultural producers who utilize the H-2A Temporary Agriculture Worker program (H2-A program). HR 4708 H-2 Improvements to Relieve Employers (HIRE) Act (H-2A, H-2B streamlining provisions) Farm Labor Stabilization and Protection Pilot Program (FLSP) H.R. 7046/S. 3848 Supporting Farm Operations Act H-2A Legislative Reforms TN visa regulatory reforms

Kansas Farm Bureau opposes various bills and proposals that eliminate step up basis. We oppose legislation that creates a capital gains tax at date of death. We are thankful Representative Mann lead an effort in a Sense of the House to oppose the repeal of stepped up basis. We also commend and support Rep Mann for introducing HR 1250, the Family Farm and Small Business Exemption Act. Kansas Farm Bureau supports a full repeal of the estate tax (commonly referred to as the "death tax" in farming and ranching). Short of a full repeal, keeping the current estate tax at the $11 million indexed for inflation will be key as farming and ranching families make decisions to transition the farm to future generations. Other issues we are monitoring include, Biodiesel Tax Credits Renewable Energy Tax Credits Cost Recovery and Depreciation Issues Extend Bonus Depreciation Business Income Deduction Corporate Tax Rate Like-Kind Exchanges (Section 1031) S. 1706, The Main Street Tax Certainty Act S. 1108, The Death Tax Repeal Act The American Families and Jobs Act (H.R. 3936, H.R. 3937, H.R. 3938) H.R. 7024 - The Tax Relief for American Families and Workers Act

Kansas Farm Bureau staunchly oppose the Biden Administration proposed revision to the definition of waters of the United States (WOTUS). We believe the rule unnecessarily expands the definition of WOTUS as well as maintains vague and contradictory definitions. We believe non-federal waters are best regulated at the state level. KFB supports H.J. Res. 27 - Providing for congressional disapproval under chapter 8 of title 5, United States Code, of the rule submitted by the Department of the Army, Corps of Engineers, Department of Defense and the Environmental Protection Agency relating to "Revised Definition of 'Waters of the United States'". We are grateful for the Supreme Court decision in Sackett v. EPA case. Maintaining the ability for grasslands to use prescribed fire to fight off invasive trees and brush must be protected. Kansas has a smoke management plan, of which Kansas Farm Bureau was involved in establishing and still promotes the use of today.

Kansas Farm Bureau supports additional assistance to help federal meat inspections as well as expansion of small and medium livestock slaughter facilities. S. 2951, the Butcher Block Act is one of the bill that does just that. Kansas Farm Bureau does not support additional government intervention and bureaucracy in livestock markets. We most certainly do not support the government mandating or setting a minimum level of cash bids. We do support additional transparency within livestock marketing. We strongly oppose S. 228 and H.R. 1287, the Cattle Price Discovery and Transparency Act. Farm Bureau supports S. 1512, the DIRECT Act allowing state inspected meat processors to be able to sell their products through e-commerce.