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LTA Update: Tax Court Judges; District Court Ruling; Farm Bill

New Tax Court Judges. The Senate Finance Committee this week approved three United States Tax Court judicial nominations: Rose E. Jenkins, Adam B. Landy, and Kashi Way. Ms. Jenkins is currently an attorney in the IRS Office of Associate Chief Counsel (Procedure and Administration). She has served as Senior Attorney Advisor at the NYU Law School Tax Law Center and as a managing director in KPMG’s international tax group. Mr. Landy has been a Special Trial Judge at the U.S. Tax Court since 2021. Mr. Way is a senior legislation counsel with the staff of the Joint Committee on Taxation; he also spent several years in private practice at Covington & Burling.

 District Court Blocks USDA Preferential Disaster Relief. A federal judge for the Northern District of Texas has blocked USDA from making disaster relief payments based on its “socially disadvantaged farmer or rancher” designation. Judge Matthew J. Kacsmaryk ruled that a group of white male farmers were subject to illegal discrimination under the USDA program. The USDA admitted that the programs benefit women and minority farmers and said they reflect the agency’s goal of remedying past discrimination. The case is Rusty Strickland et al. v. USDA, Case 2:24-cv-00060-Z (N.D. Texas, June 7, 2024).

 Senate Farm Bill Framework. Senator John Boozman (R-AR) released the Senate Agriculture Committee’s farm bill framework this week. The complete summary is available here. Additionally, the House Appropriations Committee released text for the FY25 Ag-FDA funding bill; a summary can be found here. The NCFC government affairs team is monitoring the progress of both bills.

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