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LOBBYING REPORT |
Lobbying Disclosure Act of 1995 (Section 5) - All Filers Are Required to Complete This Page
2. Address
Address1 | 2627 KFB PLAZA |
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City | MANHATTAN |
State | KS |
Zip Code | 66503 |
Country | USA |
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5. Senate ID# 21131-12
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6. House ID# 336450000
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TYPE OF REPORT | 8. Year | 2021 |
Q1 (1/1 - 3/31) | Q2 (4/1 - 6/30) | Q3 (7/1 - 9/30) | Q4 (10/1 - 12/31) |
9. Check if this filing amends a previously filed version of this report
10. Check if this is a Termination Report | Termination Date |
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11. No Lobbying Issue Activity |
INCOME OR EXPENSES - YOU MUST complete either Line 12 or Line 13 | |||||||||
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12. Lobbying | 13. Organizations | ||||||||
INCOME relating to lobbying activities for this reporting period was: | EXPENSE relating to lobbying activities for this reporting period were: | ||||||||
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Provide a good faith estimate, rounded to the nearest $10,000, of all lobbying related income for the client (including all payments to the registrant by any other entity for lobbying activities on behalf of the client). | 14. REPORTING Check box to indicate expense accounting method. See instructions for description of options. | ||||||||
Method A.
Reporting amounts using LDA definitions only
Method B. Reporting amounts under section 6033(b)(8) of the Internal Revenue Code Method C. Reporting amounts under section 162(e) of the Internal Revenue Code |
Signature | Digitally Signed By: Ryan D. Flickner |
Date | 4/16/2021 5:09:59 PM |
LOBBYING ACTIVITY. Select as many codes as necessary to reflect the general issue areas in which the registrant engaged in lobbying on behalf of the client during the reporting period. Using a separate page for each code, provide information as requested. Add additional page(s) as needed.
15. General issue area code AGR
16. Specific lobbying issues
Farmers and ranchers supported the expansion of the Paycheck Protection Program (PPP) to include negative Schedule F and include gross receipts for filing the PPP in 2019 and 2020. Additionally, many farmers in Kansas file taxes as a C Corporation and we continue to work with congress and the SBA to get these producers eligible for the PPP.
With the change in administration, we continue to work with USDA to roll out the CFAP2.1 program congress approved in December 2020 as quickly as possible in 2021.
Given recent disasters that have occurred in Kansas, we are monitoring congressional discussions on possibly extending the WHIP+ program. Kansas Farm Bureau supports keeping crop insurance actuarily sound.
Carbon 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.
17. House(s) of Congress and Federal agencies Check if None
U.S. SENATE, U.S. HOUSE OF REPRESENTATIVES, Agriculture - Dept of (USDA), Small Business Administration (SBA)
18. Name of each individual who acted as a lobbyist in this issue area
First Name | Last Name | Suffix | Covered Official Position (if applicable) | New |
Ryan |
Flickner |
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19. Interest of each foreign entity in the specific issues listed on line 16 above Check if None
LOBBYING ACTIVITY. Select as many codes as necessary to reflect the general issue areas in which the registrant engaged in lobbying on behalf of the client during the reporting period. Using a separate page for each code, provide information as requested. Add additional page(s) as needed.
15. General issue area code CAW
16. Specific lobbying issues
Kansas Farm Bureau continues to monitor the Clean Water Protection Rule. We are following court cases and the change in administration as it pertains to the Clean Water Protection Rule and possible reversions back to WOTUS.
17. House(s) of Congress and Federal agencies Check if None
U.S. SENATE, U.S. HOUSE OF REPRESENTATIVES, Environmental Protection Agency (EPA), Army - Dept of (Corps of Engineers)
18. Name of each individual who acted as a lobbyist in this issue area
First Name | Last Name | Suffix | Covered Official Position (if applicable) | New |
Ryan |
Flickner |
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19. Interest of each foreign entity in the specific issues listed on line 16 above Check if None
LOBBYING ACTIVITY. Select as many codes as necessary to reflect the general issue areas in which the registrant engaged in lobbying on behalf of the client during the reporting period. Using a separate page for each code, provide information as requested. Add additional page(s) as needed.
15. General issue area code FOO
16. Specific lobbying issues
Kansas Farm Bureau supports USDA being the primary regulator of cell cultured meat and GMO labeling.
Kansas Farm Bureau supports additional assistance to help federal meet inspections as well as expansion of small and very small slaughter facilities.
17. House(s) of Congress and Federal agencies Check if None
U.S. HOUSE OF REPRESENTATIVES, U.S. SENATE, Agriculture - Dept of (USDA)
18. Name of each individual who acted as a lobbyist in this issue area
First Name | Last Name | Suffix | Covered Official Position (if applicable) | New |
Ryan |
Flickner |
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19. Interest of each foreign entity in the specific issues listed on line 16 above Check if None
LOBBYING ACTIVITY. Select as many codes as necessary to reflect the general issue areas in which the registrant engaged in lobbying on behalf of the client during the reporting period. Using a separate page for each code, provide information as requested. Add additional page(s) as needed.
15. General issue area code TAX
16. Specific lobbying issues
Kansas Farm Bureau opposes various bills that eliminate step up basis. We oppose legislation that creates a capital gains tax at date of death.
Kansas Farm Bureau supports a full repeal of the estate tax (commonly referred to as the "death tax" in farming and ranching circles). 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.
We support efforts to ensure the PPP is not taxed for income tax.
Farm 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 family member 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 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.
This 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.
Farm 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.
This 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.
We 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.
A 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.
The 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.
Farm 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.
By 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.
Farmers and ranchers frequently use like-kind exchanges to:
Consolidate distant parcels of land;
Obtain more productive land;
Mitigate environmental impacts;
Expand their operation to include young or beginning farmers;
Upgrade structures like greenhouses or buildings used to house animals; or
Move out of the path of urban development.
17. House(s) of Congress and Federal agencies Check if None
U.S. SENATE, U.S. HOUSE OF REPRESENTATIVES, Small Business Administration (SBA)
18. Name of each individual who acted as a lobbyist in this issue area
First Name | Last Name | Suffix | Covered Official Position (if applicable) | New |
Ryan |
Flickner |
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19. Interest of each foreign entity in the specific issues listed on line 16 above Check if None
LOBBYING ACTIVITY. Select as many codes as necessary to reflect the general issue areas in which the registrant engaged in lobbying on behalf of the client during the reporting period. Using a separate page for each code, provide information as requested. Add additional page(s) as needed.
15. General issue area code TRD
16. Specific lobbying issues
Kansas Farm Bureau supports expanded trade opportunities. Enforcing USMCA, fulfilling China Phase 1, and expanding markets in Japan, the EU, Britain and around the world are key to improving the economic vitality of farms and ranches in Kansas.
17. House(s) of Congress and Federal agencies Check if None
U.S. SENATE, U.S. HOUSE OF REPRESENTATIVES, U.S. Trade Representative (USTR), Agriculture - Dept of (USDA)
18. Name of each individual who acted as a lobbyist in this issue area
First Name | Last Name | Suffix | Covered Official Position (if applicable) | New |
Ryan |
Flickner |
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19. Interest of each foreign entity in the specific issues listed on line 16 above Check if None
LOBBYING ACTIVITY. Select as many codes as necessary to reflect the general issue areas in which the registrant engaged in lobbying on behalf of the client during the reporting period. Using a separate page for each code, provide information as requested. Add additional page(s) as needed.
15. General issue area code TRA
16. Specific lobbying issues
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.
In late March Senator Deb Fisher (R-Neb.) reintroduced the HAULS Act in the Senate. Senators Jon Tester (D-Mont.), Roger Wicker (R-Miss.), and Tina Smith (D-Minn.) joined Senator Fischer in introducing the HAULS Act.
The 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.
The HAULS Act would:
Eliminate the requirement that ag and livestock hours-of-service exemptions only apply during state designated planting and harvesting seasons
Amend and clarify the definition of agricultural commodities based on feedback provided by agriculture and livestock organizations
Authorize a 150 air-mile exemption from HOS requirements on the destination side of a haul for ag and livestock haulers.
17. House(s) of Congress and Federal agencies Check if None
U.S. SENATE, U.S. HOUSE OF REPRESENTATIVES, Agriculture - Dept of (USDA), Transportation - Dept of (DOT)
18. Name of each individual who acted as a lobbyist in this issue area
First Name | Last Name | Suffix | Covered Official Position (if applicable) | New |
Ryan |
Flickner |
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19. Interest of each foreign entity in the specific issues listed on line 16 above Check if None
LOBBYING ACTIVITY. Select as many codes as necessary to reflect the general issue areas in which the registrant engaged in lobbying on behalf of the client during the reporting period. Using a separate page for each code, provide information as requested. Add additional page(s) as needed.
15. General issue area code IMM
16. Specific lobbying issues
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.
We 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.
Farm 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.
Key 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.
We 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.
17. House(s) of Congress and Federal agencies Check if None
U.S. SENATE, U.S. HOUSE OF REPRESENTATIVES
18. Name of each individual who acted as a lobbyist in this issue area
First Name | Last Name | Suffix | Covered Official Position (if applicable) | New |
Ryan |
Flickner |
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19. Interest of each foreign entity in the specific issues listed on line 16 above Check if None
Information Update Page - Complete ONLY where registration information has changed.
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21. Client new principal place of business (if different than line 20)
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22. New General description of client’s business or activities
LOBBYIST UPDATE
23. Name of each previously reported individual who is no longer expected to act as a lobbyist for the client
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ISSUE UPDATE
24. General lobbying issue that no longer pertains
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AFFILIATED ORGANIZATIONS
25. Add the following affiliated organization(s)
Internet Address:
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26. Name of each previously reported organization that is no longer affiliated with the registrant or client
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FOREIGN ENTITIES
27. Add the following foreign entities:
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28. Name of each previously reported foreign entity that no longer owns, or controls, or is affiliated with the registrant, client or affiliated organization
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CONVICTIONS DISCLOSURE
29. Have any of the lobbyists listed on this report been convicted in a Federal or State Court of an offense involving bribery,
extortion, embezzlement, an illegal kickback, tax evasion, fraud, a conflict of interest, making a false statement, perjury, or money laundering?
Lobbyist Name | Description of Offense(s) |