Section 199A State Fact Sheets
Discover the economic impact the Section 199A tax deduction has on farmer-owned cooperatives in each state.
About the Fact Sheets
In 2023, NCFC conducted a survey of its members with the purpose of gathering information on the significant economic impact the Section 199A tax deduction has on farmer-owned cooperatives. Each state fact sheet contains the aggregated data received from the farmer co-ops with operations within each respective state.
Each state sheet includes the following data points:
- The number of employees in the state;
- The total annual wages paid to the employees in the state;
- The number of farmer-members in the state; and
- The total annual Section 199A deductions passed through to farmer-owners in the state.
Click the links below to view and download PDF versions of each state’s fact sheet.
Success Stories
In addition to the quantitative data set described above, we have also compiled “success stories” from some states, which demonstrate the tangible benefits this deduction has on American farmer co-ops. These first hand accounts depict the harm that would be caused to individual farmers if the Section 199A tax deduction was left to expire at the end of 2025.
These stories ensure that policymakers acknowledge the real impact their legislation has on American farmers and ranchers. In order for farmer-owned co-ops to continue innovating and supporting their local communities, not to mention feeding and fueling the world’s population, Congress but make the Section 199A tax deduction for cooperatives permanent.
Share Your Story
NCFC is still collecting relevant stories and/or narrative examples of how the Section 199A deductions were used to benefit the lives of farmers and their families, cooperative businesses, and the communities they serve.
These stories will be used in conjunction with the quantitative data to create the fact sheets linked above. The one-pagers will be used by NCFC’s lobbying team to distribute when visiting congressional offices, giving our advocacy a personal face and making the farmer co-op story that much more powerful.
Click the button below to submit your story.