{"url":"https://lda.senate.gov/api/v1/filings/4262be9f-e7a4-4cb3-a9aa-55c4130c7b80/","filing_uuid":"4262be9f-e7a4-4cb3-a9aa-55c4130c7b80","filing_type":"Q4","filing_type_display":"4th Quarter - Report","filing_year":2021,"filing_period":"fourth_quarter","filing_period_display":"4th Quarter (Oct 1 - Dec 31)","filing_document_url":"https://lda.senate.gov/filings/public/filing/4262be9f-e7a4-4cb3-a9aa-55c4130c7b80/print/","filing_document_content_type":"text/html","income":null,"expenses":"25000.00","expenses_method":"A","expenses_method_display":"A","posted_by_name":"Ryan D. Flickner","dt_posted":"2022-01-13T18:50:50.417000-05:00","termination_date":null,"registrant_country":"United States of America","registrant_ppb_country":null,"registrant_address_1":"2627 KFB PLAZA","registrant_address_2":null,"registrant_different_address":false,"registrant_city":"MANHATTAN","registrant_state":"KS","registrant_zip":"66503","registrant":{"id":21131,"url":"https://lda.senate.gov/api/v1/registrants/21131/","house_registrant_id":33645,"name":"KANSAS FARM BUREAU","description":"Agricultural Adovcacy and Education.","address_1":"2627 KFB PLAZA","address_2":null,"address_3":null,"address_4":null,"city":"MANHATTAN","state":"KS","state_display":"Kansas","zip":"66503","country":"US","country_display":"United States of America","ppb_country":"US","ppb_country_display":"United States of America","contact_name":"RYAN D. FLICKNER","contact_telephone":"+1 785-587-6327","dt_updated":"2026-07-15T16:45:58.539298-04:00"},"client":{"id":127796,"url":"https://lda.senate.gov/api/v1/clients/127796/","client_id":12,"name":"KANSAS FARM BUREAU","general_description":null,"client_government_entity":false,"client_self_select":true,"state":"KS","state_display":"Kansas","country":"US","country_display":"United States of America","ppb_state":"KS","ppb_state_display":"Kansas","ppb_country":"US","ppb_country_display":"United States of America","effective_date":"2014-01-01"},"lobbying_activities":[{"general_issue_code":"IMM","general_issue_code_display":"Immigration","description":"Kansas Farm Bureau is seeking changes to the Farm Workforce Modernization Act. Reform to our immigration and guest worker program is long overdue. Farmers and their employees need a system that provides long-term stability. Workforce shortages have been one of the greatest limiting factors for growth in U.S. agriculture, and its time we find a solution that works for all. Farms of all sizes and types are part of the great story of American agriculture. Worker shortages are an issue for farms small and large and must be addressed in order to protect our American-grown supply of food, fiber and fuel. Many of our current farm employees are growing older, and it is challenging to find domestic workers to fill open positions. Applications for H-2A visas continue to rise, further emphasizing the shortage of workers here in the United States. \n\nWe need a solution that modernizes and reforms our current guest-worker program and meets the demand for both year-round and seasonal farm work. We must ensure the costs to use the guestworker program do not impede a farms ability to remain viable. This includes reform to the adverse effect wage rate. \n\nFarm Bureau has long worked for ag labor reform that includes: A flexible visa program that allows foreign-born workers to enter the U.S. temporarily to work in agriculture, Provisions that allow current farm employees to earn an adjustment in status and remain working in U.S. agriculture. Although some provisions in the bill align with our policy goals, flaws and shortcomings in the bill are too great for us to support it. Our goal is to achieve solutions that work for all of American agriculture, and we believe this legislation falls short of achieving the meaningful reform we need.\n\nKey reforms still needed in this bill include ensuring a fair and competitive wage rate, setting limitations on the use of federal courts to solve workplace grievances, and ensuring all of agriculture including year-round growers have access to H-2A visas.\n\nWe are ready to work with Congress and our industry partners to ensure we can finally achieve an ag reform bill that provides stability for farmers and their employees.","foreign_entity_issues":"","lobbyists":[{"lobbyist":{"id":60160,"prefix":"mr","prefix_display":"MR.","first_name":"RYAN","nickname":null,"middle_name":"D","last_name":"FLICKNER","suffix":null,"suffix_display":null},"covered_position":null,"new":false}],"government_entities":[{"id":23,"name":"Agriculture, Dept of (USDA)"},{"id":200,"name":"Army, Dept of (Corps of Engineers)"},{"id":49,"name":"Environmental Protection Agency (EPA)"},{"id":2,"name":"HOUSE OF REPRESENTATIVES"},{"id":1,"name":"SENATE"},{"id":40,"name":"Transportation, Dept of (DOT)"},{"id":22,"name":"U.S. Trade Representative (USTR)"}]},{"general_issue_code":"CAW","general_issue_code_display":"Clean Air and Water (quality)","description":"Kansas Farm Bureau continues to monitor the Navigable Water Protection Rule. We do not support repeal of the NWPR.  We are following court cases and the change in administration as it pertains to the Navigable Water Protection Rule and their desire to repeal and replace.","foreign_entity_issues":"","lobbyists":[{"lobbyist":{"id":60160,"prefix":"mr","prefix_display":"MR.","first_name":"RYAN","nickname":null,"middle_name":"D","last_name":"FLICKNER","suffix":null,"suffix_display":null},"covered_position":null,"new":false}],"government_entities":[{"id":23,"name":"Agriculture, Dept of (USDA)"},{"id":200,"name":"Army, Dept of (Corps of Engineers)"},{"id":49,"name":"Environmental Protection Agency (EPA)"},{"id":2,"name":"HOUSE OF REPRESENTATIVES"},{"id":1,"name":"SENATE"},{"id":40,"name":"Transportation, Dept of (DOT)"},{"id":22,"name":"U.S. Trade Representative (USTR)"}]},{"general_issue_code":"TAX","general_issue_code_display":"Taxation/Internal Revenue Code","description":"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. \n\nKansas 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. \n\nFarm Bureau supports legislation, H.R. 2370, to allow more farm and ranch land to be valued at its agricultural value rather than its inflated development value for estate tax purposes. Farm and ranch families who want to continue farming and ranching when a member of their family dies should be able to pay estate taxes on the value of their current business, not what their land would be worth if they sold out to a developer. Farm Bureau supports H.R.2370, the Preserving Family Farms Act of 2021, introduced by Rep. Jimmy Panetta (D-Calif.) and Jackie Walorski (R-Ind.). which would allow more farm or ranch land to be valued at its agricultural value rather than its inflated development value for estate tax purposes.\n\nThis legislation updates IRS Code Section 2032A Special Use Valuation which allows farmers and ranchers to pay estate taxes on the value of farmland based on agricultural use, rather than its value if it sold for development. Under current law heirs can reduce the value of their property to reflect agricultural use by up to $1.19 million. H.R. 2370 would expand the amount of the reduction to $11.7 million thereby increasing the amount of agricultural land that can be protected by using special use valuation. In exchange for this alternative valuation, family members must continue the farming or ranch in business for 10 years or pay the complete tax amount.\n\nFarm Bureau is opposed to legislation that has been proposed in the House and Senate to end stepped-up basis and impose capital gains taxes at death. The bills treat property which is transferred by gift or at death as if were sold for its fair market value. This deemed sale causes a recognition of gain, the amount that the asset increased in value while owned by the decedent, that is subject to capital gains taxes.  The legislation contains an exclusion for up to $1 million dollars of gain.\n\nThis new capital gains tax at death would be applied on top of existing estate taxes - so that both the new capital gains tax and existing estate taxes would be collected when a farm or ranch owned dies.\n\nWe oppose the proposed Senate bill is called the Sensible Taxation and Equity Promotion (STEP) Act, introduced by Sens. Chris Van Hollen (D-Md.), Cory Booker (D-N.J.), Bernie Sanders (I-Vt.), Sheldon Whitehouse (D-R.I.) and Elizabeth Warren (D-Mass.). The introduced House bill is H.R. 2286. \n\nA capital gain is a measure of an assets appreciation - the difference between the amount received when an asset is sold and the assets basis/purchase price. Typically, capital gains are taxed when an asset is sold. Under current law, however, transfers at death are not treated as a sale and the capital gain is not taxed. In addition, the basis of the property is stepped up to current value so that if the property were sold, capital gains taxes would only be paid on appreciation since the property was inherited. The current top capital gains tax rate is 20 percent.\n\nThe value of family-owned farms and ranches are tied to illiquid assets such as land, buildings and equipment. With a majority, 82%, of farm assets in illiquid farm real estate, producers have few options when it comes to generating cash to pay taxes at death. When taxes at death on an agricultural business exceed cash and other liquid assets, surviving family partners may be forced to sell land, buildings or equipment needed to keep their businesses running. This not only can cripple a farm or ranch operation, but also hurts the rural communities and businesses that agriculture supports. The harm caused to agricultural businesses that comes from taxes imposed at death is multiplied when both estate taxes and capital gains taxes are imposed.\n\nFarm Bureau supports the continuation of Sec. 1031 Like Kind Exchanges. The rollback or elimination of this provision, which is popular with farmers and ranchers, is frequently mentioned as a possible pay-for for spending legislation.\n\nBy using Section 1031, farmers and ranchers are able to defer taxes when they sell real property, such as land or buildings, and replace it with similar property. Without Section 1031 like-kind exchanges, farmers and ranchers might have to incur debt to continue their farm or ranch businesses or, worse yet, delay essential improvements needed to maintain the financial viability of their farm or ranch.\n\nFarmers and ranchers frequently use like-kind exchanges to:\nConsolidate distant parcels of land;\nObtain more productive land;\nMitigate environmental impacts;\nExpand their operation to include young or beginning farmers;\nUpgrade structures like greenhouses or buildings used to house animals; or\nMove out of the path of urban development.","foreign_entity_issues":"","lobbyists":[{"lobbyist":{"id":60160,"prefix":"mr","prefix_display":"MR.","first_name":"RYAN","nickname":null,"middle_name":"D","last_name":"FLICKNER","suffix":null,"suffix_display":null},"covered_position":null,"new":false}],"government_entities":[{"id":23,"name":"Agriculture, Dept of (USDA)"},{"id":200,"name":"Army, Dept of (Corps of Engineers)"},{"id":49,"name":"Environmental Protection Agency (EPA)"},{"id":2,"name":"HOUSE OF REPRESENTATIVES"},{"id":1,"name":"SENATE"},{"id":40,"name":"Transportation, Dept of (DOT)"},{"id":22,"name":"U.S. Trade Representative (USTR)"}]},{"general_issue_code":"TRD","general_issue_code_display":"Trade (domestic/foreign)","description":"Kansas Farm Bureau supports expanding trade opportunities. Enforcing USMCA, fulfilling China Phase 1, and expanding markets in Japan, the EU, Britain and elsewhere around the world are key to improving the economic vitality of farms and ranches in Kansas. \n\nAs the two-year agreed to timeframe for China Phase 1 comes to a close, we will continue to monitor and work with Congress and USTR to develop a longer-term framework for agricultural trade with China.","foreign_entity_issues":"","lobbyists":[{"lobbyist":{"id":60160,"prefix":"mr","prefix_display":"MR.","first_name":"RYAN","nickname":null,"middle_name":"D","last_name":"FLICKNER","suffix":null,"suffix_display":null},"covered_position":null,"new":false}],"government_entities":[{"id":23,"name":"Agriculture, Dept of (USDA)"},{"id":200,"name":"Army, Dept of (Corps of Engineers)"},{"id":49,"name":"Environmental Protection Agency (EPA)"},{"id":2,"name":"HOUSE OF REPRESENTATIVES"},{"id":1,"name":"SENATE"},{"id":40,"name":"Transportation, Dept of (DOT)"},{"id":22,"name":"U.S. Trade Representative (USTR)"}]},{"general_issue_code":"AGR","general_issue_code_display":"Agriculture","description":"Farmers and ranchers continue to navigate disrupted supply chains. Kansans are waiting for the White House and USDA to name state directors for the Farm Service Agency and Rural Development. Executive Orders mandating COVID vaccination are resulting in many full time employees and FSA county committee members to retire or resign their positions. \n\nLanguage included in various infrastructure proposals can benefit agriculture by expanding broadband and modernizing surface and inland water way transportation routes. However, various proposals within the budget reconciliation stand to severely damage agriculture with increased taxes. \n\nCarbon markets and programs have been a point of conversation. As congress continues to debate the appropriate role for carbon programs, Kansas Farm Bureau will continue to monitor and protect agriculture in semi-arid environment. Not every producer can successfully grow a cover crop. Many Kansas producers ranch on native pastures in the Flint Hills, Smoky Hills and the Gyp Hills. Ensuring these ranchers can participate in carbon programs will be key moving forward. \n\nOn December 15 winds in excess of 100mph hit most of Kansas. Dozens of wildfires burned thousands of acres of land and damaged property. Kansas Farm Bureau worked with the Kansas congressional offices and USDA to set up a meeting in Natoma, Kansas where USDA related disaster programs could be presented and discussed.","foreign_entity_issues":"","lobbyists":[{"lobbyist":{"id":60160,"prefix":"mr","prefix_display":"MR.","first_name":"RYAN","nickname":null,"middle_name":"D","last_name":"FLICKNER","suffix":null,"suffix_display":null},"covered_position":null,"new":false}],"government_entities":[{"id":23,"name":"Agriculture, Dept of (USDA)"},{"id":200,"name":"Army, Dept of (Corps of Engineers)"},{"id":49,"name":"Environmental Protection Agency (EPA)"},{"id":2,"name":"HOUSE OF REPRESENTATIVES"},{"id":1,"name":"SENATE"},{"id":40,"name":"Transportation, Dept of (DOT)"},{"id":22,"name":"U.S. Trade Representative (USTR)"}]},{"general_issue_code":"TRA","general_issue_code_display":"Transportation","description":"Kansas Farm Bureau supports the HAULS Act (S. 792).  The bipartisan HAULS Act modernizes the agricultural exemption to the hours-of-service rules and provides much needed regulatory relief for farmers, ranchers and ag haulers.\n\nThe Federal Motor Carrier Safety Administrations (FMCSA) hours-of-service (HOS) requirements limit the time a commercial motor vehicle driver may be on duty to 14 hours and driving to 11 hours. However, agriculture and livestock haulers face unique circumstances due to the perishability of their products. The HAULS Act updates the agriculture and livestock HOS exemptions to ensure haulers have the flexibility they need to deliver their perishable products.\n\nThe HAULS Act would:\n\nEliminate the requirement that ag and livestock hours-of-service exemptions only apply during state designated planting and harvesting seasons\nAmend and clarify the definition of agricultural commodities based on feedback provided by agriculture and livestock organizations\nAuthorize a 150 air-mile exemption from HOS requirements on the destination side of a haul for ag and livestock haulers.\n\nWe are thankful the US Senate Commerce Committee included provisions of the HAULS Act in their markup of the infrastructure package.","foreign_entity_issues":"","lobbyists":[{"lobbyist":{"id":60160,"prefix":"mr","prefix_display":"MR.","first_name":"RYAN","nickname":null,"middle_name":"D","last_name":"FLICKNER","suffix":null,"suffix_display":null},"covered_position":null,"new":false}],"government_entities":[{"id":23,"name":"Agriculture, Dept of (USDA)"},{"id":200,"name":"Army, Dept of (Corps of Engineers)"},{"id":49,"name":"Environmental Protection Agency (EPA)"},{"id":2,"name":"HOUSE OF REPRESENTATIVES"},{"id":1,"name":"SENATE"},{"id":40,"name":"Transportation, Dept of (DOT)"},{"id":22,"name":"U.S. Trade Representative (USTR)"}]},{"general_issue_code":"FOO","general_issue_code_display":"Food Industry (safety, labeling, etc.)","description":"Kansas Farm Bureau supports additional assistance to help federal meet inspections as well as expansion of small and medium livestock slaughter facilities. \n\nKansas 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.","foreign_entity_issues":"","lobbyists":[{"lobbyist":{"id":60160,"prefix":"mr","prefix_display":"MR.","first_name":"RYAN","nickname":null,"middle_name":"D","last_name":"FLICKNER","suffix":null,"suffix_display":null},"covered_position":null,"new":false}],"government_entities":[{"id":23,"name":"Agriculture, Dept of (USDA)"},{"id":200,"name":"Army, Dept of (Corps of Engineers)"},{"id":49,"name":"Environmental Protection Agency (EPA)"},{"id":2,"name":"HOUSE OF REPRESENTATIVES"},{"id":1,"name":"SENATE"},{"id":40,"name":"Transportation, Dept of (DOT)"},{"id":22,"name":"U.S. Trade Representative (USTR)"}]}],"conviction_disclosures":[],"foreign_entities":[],"affiliated_organizations":[]}