Registration and housing for the 2025 Irrigation Show and Education Week, Dec. 8–11 in New Orleans, opens in July. Exhibitors and attendees can go online to register and book housing. Show registration gives you access to the exhibit floor, select industry education opportunities, and other social and networking events.
The Irrigation Association has partnered with Connections Housing to offer discounted hotel rates for the 2025 Irrigation Show. All hotels are conveniently located near the convention center. Attendees should book their rooms through Connections Housing, the official show housing company, for access to exclusive discounts. Go to irrigationshow.org for more information and to register and book housing.
Reintroduced by Sen. Deb Fischer, the Precision Ag Package addresses key barriers to adoption — from broadband gaps to equipment costs — and earns praise from industry leaders.
U.S. Sen. Deb Fischer, R-Nebraska, has reintroduced a sweeping legislative package aimed at expanding the adoption of precision agriculture across the country. The Precision Ag Package, comprising three bills, offers targeted support for farmers and ranchers seeking to increase their use of technology to boost productivity, improve resource efficiency and strengthen the long-term sustainability of American agriculture.
The reintroduction of the package — co-led by Sens. Amy Klobuchar, D-Minnesota; Raphael Warnock, D-Georgia; and Ben Ray Luján, D-New Mexico — reflects growing bipartisan momentum around the role of precision agriculture in addressing both economic and environmental challenges in the ag sector.
“These bipartisan bills deliver practical tools that empower farmers’ adoption of precision technologies, increase productivity, improve on-farm connectivity and conserve resources more effectively,” says Natasha Rankin, CEO of the Irrigation Association. “We applaud Senators Fischer, Klobuchar, Warnock and Luján for advancing policies that strengthen agriculture through innovation and stewardship.”
The PRECISE Act (Producing Responsible Energy and Conservation Incentives and Solutions for the Environment) would ensure that precision agriculture tools are fully integrated into existing U.S. Department of Agriculture conservation programs. From soil mapping to aerial imaging, these technologies help farmers manage land more efficiently while reducing environmental impacts.
The LAST ACRE Act (Linking Access to Spur Technology for Agriculture Connectivity in Rural Environments) addresses a critical infrastructure gap: rural connectivity. While federal efforts have focused on bringing broadband to rural homes and businesses, this bill zeroes in on extending access across fields and farmland — essential for tools like remote sensors, data-logging irrigation systems and smart equipment.
The PAL Act (Precision Agriculture Loan Act) would create a dedicated loan program to help producers afford the often high upfront costs of precision ag equipment. Long-term, low-interest financing could help more farmers access technologies that improve yields and reduce input costs — without overextending financially.
Irrigation Association Associate Director of Regulatory and Technical Affairs Andrew Morris breaks down how proposed changes to bonus depreciation could impact irrigation equipment sales and investment decisions in 2025.
As Congress deliberates over President Trump’s proposed “big, beautiful bill” — a sweeping tax reform package aimed at making the Tax Cuts and Jobs Act of 2017 (TCJA) provisions permanent — one provision garnering significant attention is the potential extension of 100% bonus depreciation under Section 168(k). This provision allows businesses to immediately deduct the full cost of qualifying equipment in the year it is placed into service. For farmers and large-scale agricultural operations considering the purchase of center-pivot systems, drip irrigation, pump equipment, smart controllers and other ag machinery and equipment, this accelerated tax benefit can dramatically lower the effective cost of investment.
At press time, the target for passing new tax legislation, which could include extending 100% bonus depreciation, was July 4. If an extension for 100% bonus depreciation is passed this summer, this has the potential to increase irrigation equipment orders in Q3 and Q4.
Current Phase-Down of Bonus Depreciation
Under the TCJA, 100% bonus depreciation was available for qualified property acquired and placed in service after Sept. 27, 2017, and before Jan. 1, 2023. However, this provision is currently phasing down:
This gradual reduction diminishes the immediate tax benefits for equipment purchases, potentially impacting investment decisions in the agricultural sector. See the Iowa State University Center for Agriculture Law and Taxation article “Expiring Tax Provisions Big Issue for 2025” at tinyurl.com/2e5k2r7u.
How 100% bonus depreciation benefits farmers
For example, a farmer purchasing a $100,000 irrigation system in 2025 would, under the current 40% bonus depreciation rate, be able to deduct $40,000 immediately. Assuming a 24% tax bracket, this results in a tax savings of $9,600. However, if 100% bonus depreciation were reinstated, the immediate deduction would be the full $100,000, leading to a tax savings of $24,000 — an additional $14,400 in savings. This immediate tax relief improves cash flow, allowing for reinvestment into farm operations or debt reduction.
Legislative outlook and considerations
The proposed extension of 100% bonus depreciation is part of a broader tax reform effort currently under consideration in Congress. The “big, beautiful bill” aims to solidify the tax cuts introduced in 2017, with discussions ongoing about the scope and funding of these provisions. The Senate has set a target date of July 4 to pass the bill back to the House. The reconciliation process being used allows for passage with a simple majority, bypassing the filibuster, but internal divisions within the Republican Party and debates over spending cuts and deficit impacts present challenges.
Consultation with tax professionals advised
Given the complexity of tax laws and the potential changes on the horizon, farmers and agricultural business owners are strongly encouraged to consult with their legal and tax advisors. Professional guidance can help navigate the nuances of depreciation provisions, ensure compliance with current regulations and optimize tax strategies tailored to individual circumstances.
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