Por Jordan Rasmussen, ex miembro del personal
Pregúntele a cualquier agricultor o ganadero principiante sobre el mayor desafío para iniciar una operación, y la respuesta más común es el acceso a la tierra y los activos operativos.
A program bringing together asset owners and new farmers aims to lessen those barriers.
Through Nebraska’s Beginning Farmer Tax Credit Act, administered under the NextGen program title, asset owners can earn state income tax credit each year, for three years, when they rent land or agriculture assets to approved beginning farmers.
El monto del crédito fiscal depende de las condiciones del contrato de arrendamiento: un crédito del 10 % del alquiler en efectivo anual durante tres años o un crédito del 15 % del valor del alquiler por aparcería o por participación en la cría de ganado vacuno anual durante tres años. Se requiere un contrato de arrendamiento mínimo de tres años.
In addition, a qualified beginning farmer is eligible for a separate personal property tax exemption, up to $100,000, for personal property used in production agriculture.
By proactively bringing together retiring and beginning farmers to counter the trend of farm consolidation and the aging of Nebraska’s farmer population, the NextGen program has attracted more than 450 new farmers and ranchers into the industry over the last two decades.
The economics of the program have also paid dividends as nearly $13 million was paid in rent by the 268 beginning farmer and rancher participants in 2018, 11 percent of which was returned to the property owners as tax credits.
Applications for the program and credit are due Nov. 1, 2019. For more information or to apply, visit nextgen.nebraska.gov.
