1
Revised 2020.03.25
2020 Beginning Farmer Tax Credit Application Checklist
1. 2020 Applications - will be accepted until August 1, or until all the 2020 tax credit allocation has
been awarded whichever comes first.
2. 2020 Maximum Net Worth is $682,000. For all other beginning farmer eligibility, see pages 8-9.
3. 2021 Applications: Applications for leases that begin in 2021 will be required to use the 2021
Application forms which will be posted in January 2021.
4. Completed applications will be processed on first-come/first-completed basis.
5. Applicants submitting incomplete applications will be notified by email and will have 30 days to
correct and/or submit all missing documents. After 30 days, the application will be withdrawn,
and a portion of the application fee may be retained.
The following items must be provided for the application to be considered complete:
1. Application fee payable to the Iowa Agricultural Development Division (IADD)
Number of acres leased
Application fee
100 acres or less
$300
More than 100 acres but not more than 250 acres
$400
More than 250 acres
$500
2. Asset Owner (AO) Form, page 2 OR 3 of this packet - See page 8 of Application Instructions
Completed and signed, typed or printed, for each separate taxpayer/owner.
If the Beginning Farmer is a part owner of the asset, formation articles including a list of all
owners and their % of ownership must be included with the application.
3. Beginning Farmer (BF) Form, page 4 of this packet - See pages 8-9 of Application Instructions
Completed and signed for each beginning farmer (must be legible).
If the Beginning Farmer is an entity, formation articles including a list of all owners and their %
of ownership must be included with the application.
4. Beginning Farmer Background Form, page 5 of this packet
Completed and signed for each beginning farmer.
5. Beginning Farmer’s Balance Sheet, replace page 6 - See page 9 of the Application Instructions
Prepared and signed by financial professional and signed by the beginning farmer and spouse.
If there are multiple beginning farmers or the asset is leased by an entity a financial statement
for each beginning farmer, partner, shareholder or member must be submitted.
All assets must be valued at fair market value.
6. Parent/Child Acknowledgement, page 7 of this packet
Completed ONLY if lease is between beginning farmer and his/her parents or in-laws.
7. 2 to 5-year cash rent, crop share or flex lease See pages 10-11 of the Application Instructions
1-year lease is not eligible.
8. USDA FSA 156 Form
Obtain from local FSA office -See page 9-10 of the Application Instructions
Names/number of acres on this form MUST match details on AO/BF forms AND lease.
Other items may be required depending on unique factors of AO/BF, asset being leased, etc.
Questions: Contact the IADD office at 515.452.0467 or email IADD@IowaFinance.com
Application review will begin when ALL application materials are received. Send along with fee to:
IADD
PO Box 7 - Adel, IA 50003
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Revised 2020.03.25
2020 Beginning Farmer Tax Credit Application
Asset Owner Form
For Business Entities
To be completed if asset owner is a business entity that has its own Tax ID number:
If none of these, skip this page and go to next page
Asset is owned by (choose one): C-Corp S-Corp LLC Trust Partnership
Is Beginning Farmer a part owner? Yes No If Yes, formation articles including a list of all owners and
their % of ownership must be included with the application.
Name of Asset Owner
Asset Owner Address Telephone
Asset Owner City State Zip
Asset Owner SSN or FEIN
Name of primary contact Contact's Telephone
Contact E-mail address
CERTIFICATIONS OF ASSET OWNER
In submitting this form, the undersigned Agricultural Asset Owner/s, have read the following statements and certify and agree
that:
1. I currently own the asset being leased to the beginning farmer and certify that I am not at fault for terminating a prior lease
consistent with Iowa Code 16.79(1) (c).
2. I am not a party to a pending administrative or judicial action relating to an alleged violation involving an animal feeding
operation. I have not been classified as a habitual violator by the Dept. of Natural Resources or Attorney General.
3. The agricultural assets being leased are not rented at a rate more than 30% above the average cash rent for the county
according the previous year’s ISU cropland survey
4. I understand that leases cannot be subleased to another person or lease cannot be canceled until lease expires unless
there is termination language outlined in the original lease.
5. I plan to retain the property for the term of the lease. I understand that the tax credit cannot be transferred or assumed by
another person or entity except in the case of the death of the asset owner. The tax credit can be transferred to the trust or
estate of the deceased asset owner under Iowa Code § 16.82(8)(b)
CONFIDENTIAL RELEASE OF INFORMATION
The undersigned is an applicant or recipient of a tax credit by the Iowa Agricultural Development Division (IADD) of the Iowa
Finance Authority (IFA). The undersigned hereby authorizes IFA to provide Department of Revenue information on file
pertinent to this tax certificate and for the Department of Revenue to provide IFA related information.
I certify that the above information and all attachments are correct and true to the best of my knowledge. Furthermore,
I agree to adhere to all rules and regulations of the Beginning Farmer Tax Credit Program.
I authorize IADD to request and receive the FSA 156 form pertinent to this Application and leased asset from USDA
offices.
If form is completed by a management company or other third party, I certify that I am legally authorized to sign on behalf of
the asset owner.
________________________________________________________________________
Date
Signature of Asset Owner
________________________________________________________________________
Title of contact
FOR IADD USE ONLY
Project No:
Fee Received:
Date Received:
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Revised 2020.03.25
2020 Beginning Farmer Tax Credit Application
Asset Owner Form
For Individuals
To be completed if asset owner is an Individual, joint ownership or partnership
(Using personal SSN) each owner must complete this page separately:
Name of Asset Owner: Spouse*:
Asset owner name MUST match landowner name on FSA 156 AND lease.
Asset Owner SSN**: Spouse SSN:
**The tax credit certificate will be issued to the Asset owner’s SSN unless otherwise requested.
Asset Owner Address Telephone
Asset Owner City State Zip
Percentage of Ownership:
Contact E-mail address
*List spouse if Asset Owner and Spouse file joint Iowa income tax returns. If Asset Owner and Spouse
file separate Iowa income tax returns, the Spouse must complete a separate form.
CERTIFICATIONS OF ASSET OWNER
In submitting this form, the Agricultural Asset Owner/s, have read the following statements and certify and agree that:
1. I currently own the asset being leased to the beginning farmer and certify that I am not at fault for terminating a prior lease
consistent with Iowa Code 16.79(1) (c).
2. I am not a party to a pending administrative or judicial action relating to an alleged violation involving an animal feeding
operation. I have not been classified as a habitual violator by the Dept. of Natural Resources or Attorney General.
3. The agricultural assets being leased are not rented at a rate more than 30% above the average cash rent for the county
according the previous year’s ISU cropland survey.
4. I understand that leases cannot be subleased to another person or lease cannot be canceled until lease expires unless
there is termination language outlined in the original lease.
5. I plan to retain the property for the term of the lease. I understand that the tax credit cannot be transferred or assumed by
another person or entity except in the case of the death of the asset owner. The tax credit can be transferred to the trust or
estate of the deceased asset owner under Iowa Code § 16.82(8)(b).
CONFIDENTIAL RELEASE OF INFORMATION
The undersigned is an applicant or recipient of a tax credit by the Iowa Agricultural Development Division (IADD) of the Iowa
Finance Authority (IFA). The undersigned hereby authorizes IFA to provide Department of Revenue information on file
pertinent to this tax certificate and for the Department of Revenue to provide IFA related information.
I certify that the above information and all attachments are correct and true to the best of my knowledge. Furthermore,
I agree to adhere to all rules and regulations of the Beginning Farmer Tax Credit Program.
I authorize IADD to request and receive the FSA 156 form pertinent to this Application and leased asset from USDA
offices.
If form is completed by a management company or other third party, I certify that I am legally authorized to sign on behalf of
the asset owner.
________________________________________________________________________
Date
Signature of Asset Owner
________________________________________________________________________
Date
Signature of Spouse/Joint Asset Owner
FOR IADD USE ONLY
Project No:
Fee Received:
Date Received:
0.00%
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Revised 2020.03.25
2020 Beginning Farmer Tax Credit Application
Beginning Farmer Form
To be completed by each beginning farmer on the lease.
Beginning Farmer’s Type of Business: Check which option you will operate with this lease.
Individual Joint Partnership C-Corp S-Corp LLC Trust
Legal Name ONLY if Business Entity*:
*Formation articles including a list of all owners and their % of ownership must be included with the application.
*If the beginning farmer is a partnership, family farm corporation or limited liability company all partners,
shareholders or members must be residents of Iowa.
BF Name: Spouse Name:
Address: Telephone Number:
City: State: Zip:
Email:
Are you related to the Asset Owner(s): Yes No If yes, explain the relationship ___________________
If Asset Owner is your parent or parent-in-law, complete the Parent/Child Acknowledgement (Page 6):
Do you own any % of the leased asset? Yes* No If YES, what Percentage? __________________
*Formation articles including a list of all owners and their % of ownership must be included with the application.
CERTIFICATIONS OF BEGINNING FARMER
In submitting this application, I am the Beginning Farmer, have read the following statements and certify and agree that:
1. I am providing a current balance sheet and supporting sub-schedules of my assets, liabilities and those of my spouse
and/or minor children, along with a current balance sheet and schedules for each company that I/we have a financial
interest. All have been prepared in the last 30 days.
2. I am a permanent resident of the state of Iowa and at least 18 years old at the time of this application.
3. I have sufficient education, training or experience for the type of farming required for this lease.
4. The leased asset shall be used only for farming by me and/or my co-applicant, and I/we will perform the labor and provide
the management needed to operate the leased asset for farming and I will not sub-lease the asset to anyone else.
5. I have or will have access to adequate working capital, farm equipment, machinery and/or livestock and land needed to
operate the project for farming. I also meet the net worth requirements.
CONFIDENTIAL TAX RELEASE OF INFORMATION
The undersigned is an applicant of a tax credit by the Iowa Agricultural Development Division (IADD) of the Iowa Finance
Authority (IFA). The undersigned hereby authorizes IFA to provide Department of Revenue information on file pertinent to
this tax certificate and for the Department of Revenue to provide IFA related information.
I certify that the above information and all attachments are correct and true to the best of my knowledge.
Furthermore, I agree to adhere to all rules and regulations of the Beginning Farmer Tax Credit Program. I authorize
IADD to request and receive information pertinent to this Application from USDA offices.
_________________________________________________________________
Date Signature of Beginning Farmer
0.00%
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Revised 2020.03.25
Beginning Farmer Background Form
To be completed by each beginning farmer participating in the lease
Print Name of Beginning Farmer:
1. Describe your experience, training and/or education that will allow you to carry out this
lease agreement:
2. List the name of your ag lender, the bank, describe the types of loans and line of credit
you have arranged for your farming operation:
3. Explain your access to adequate machinery and equipment do you own all the equipment
you will need, or do you have arrangements to lease or trade labor for equipment?
4. Please provide any additional background information you would like to include:
Date Signature of Beginning Farmer
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Revised 2020.03.25
REPLACE THIS PAGE WITH:
BEGINNING FARMER
CURRENT FINANCIAL STATEMENT
READ CAREFULLY
MUST be less than 30 days old
MUST be prepared and signed by lender or financial professional, as “preparer”
MUST be signed by beginning farmer and spouse*
*All assets of the beginning farmer’s spouse and minor children MUST be included
on the financial statement
All assets MUST be valued at fair market value*
*Fair market value is what a willing buyer would pay a willing seller in the locality
Financial statement MUST include all schedule pages
Financial statement MUST include a machinery list* (if applicable)
*Machinery list should include year, make, model and value of all machinery
Note: A financial statement is also required of any partnership, corporation, LLC or other entity
in which the beginning farmer, spouse and/or minor children has a financial interest
and MUST also abide by the above criteria.
ALL OF THE ABOVE FINANCIAL STATEMENT CRITERIA MUST BE FOLLOWED
OR THE APPLICATION WILL BE RETURNED
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Revised 2020.03.25
Parent/Child Acknowledgement
To be completed if the lease is between a beginning farmer
and his/her parents or in-laws
We certify the following to be true:
1. The beginning farmer has the education, training and/or experience for the type of farming
required to operate the leased asset.
2. The beginning farmer will make all operational and managerial decisions on the property
covered by the lease
3. The beginning farmer will perform the labor necessary to fulfill the lease conditions.
4. The beginning farmer has access to working capital, farm equipment, machinery and/or
livestock to fulfill the conditions of the leases.
5. The beginning farmer will be responsible for all financial expenses necessary to lease and
manage the property.
The undersigned is an applicant or recipient of a tax credit by the Iowa Agricultural Development
Division (IADD) of the Iowa Finance Authority (IFA).
I certify that the above information and all attachments are correct and true to the best of my
knowledge. Furthermore, I agree to adhere to all rules and regulations of the Beginning Farmer Tax
Credit Program.
Date Signature of Asset Owner
Date Signature of Asset Owner
Date Signature of Beginning Farmer
Date Signature of Beginning Farmer
Date Signature of Beginning Farmer
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Revised 2020.03.25
2020 Beginning Farmer Tax Credit (BFTC) Application Instructions
Asset Owners
1. The asset owner cannot:
a. Be at fault for terminating a prior lease consistent with Iowa Code 16.79(1) (c).
b. Be a party to a pending administrative action, judicial action, or a contested case relating to an alleged
violation involving an animal feeding operation regulated by the Iowa Department of Natural Resources.
c. Be classified as a habitual violator for a violation of state law involving an animal feeding operation as
regulated by the Iowa Department of Natural Resources.
d. Terminate the lease if the beginning farmer has complied with all lease terms unless there is
termination language outlined in the original lease.
2. If the asset owner does not file taxes, please consult your tax advisor, before applying.
3. If the asset owner is a partnership, LLC, corporation, estate, or trust:
a. One tax credit certificate will be issued to the federal tax id number of that entity.
b. The beginning farmer cannot have more than a 10% ownership interest in the leased asset. If the
beginning farmer is a part owner of the leased asset, the tax credit will be reduced by the percentage of
ownership the beginning farmer has in the entity. Formation articles including a list of all owners and
their % of ownership must be included with the application.
c. The asset owner must provide documentation demonstrating that the signer of the application and
lease has the legal authorization to enter into transactions on behalf of the business. Such
documentation could include board minutes, power of attorney, trust documents, etc.
4. If the asset is owned by multiple individuals or by a married couple filing their taxes separately:
a. Each owner must complete and sign a separate Asset Owner Form” (page 3).
5. If the asset is owned jointly by a married couple that files their Iowa income taxes jointly, only the primary
taxpayer needs to complete the form.
6. The asset owner must provide their Federal Tax Identification Number on the application.
7. If the lease is between a beginning farmer and his/her parents or in-laws, all parties must complete
the Parent/Child Acknowledgement form:
Beginning Farmers
1. The beginning farmer must be at least 18 years old and a resident of the state of Iowa. If the beginning
farmer is a partnership, family farm corporation or limited liability company all partners,
shareholders or members also must be residents of Iowa.
2. If the asset is being leased by multiple beginning farmers or the beginning farmer is an entity:
a. Each beginning farmer, partner, shareholder or member must complete and sign a separate “Beginning
Farmer Form (page 4).
b. Each beginning farmer, partner, shareholder or member must submit a financial statement that abides
by the criteria in 3a below.
3. Net Worth Requirement For 2020, the beginning farmer’s net worth must be less than $682,000.
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Revised 2020.03.25
a. Balance Sheet and Supporting Schedules - The beginning farmer must submit a professionally
prepared balance sheet, including all supporting schedules, showing his/her current net worth. The
balance sheet and schedules must:
1) Be prepared within 30 days of submitting the application (must show date prepared).
2) Be completed by a financial professional: lender, CPA, FSA officer or other financial professional.
The name and title of financial professional must be clearly provided.
3) Be signed by beginning farmer, spouse and the financial professional who prepared it.
4) Include the assets and liabilities of the spouse (if married) and any minor children. All assets must
be valued at fair market value. Fair market value is what a willing buyer would pay a willing seller in
the locality.
5) If applicable a machinery list must be included with the financial statement schedules. The
machinery list should include year, make, model and value of all machinery.
b. If the beginning farmer is also an owner in any other partnership, corporation, LLC or other entity:
1) The farmer must also submit a copy of the current balance sheet for that entity, which must abide
by the above criteria in 3a.
2) Formation articles including a list of all owners and their % of ownership must be included with the
application.
4. For an individual, the combined net worth of the individual and spouse and minor children cannot be
greater than the Net Worth Requirement.
5. For a partnership, the combined net worth of all partners, including each partner’s net capital in the
partnership, and each partner’s spouse and minor children cannot be greater than twice (2x) the Net Worth
Requirement. However, the net worth of each partner, including that partner’s spouse and minor children,
also cannot exceed the Net Worth Requirement.
6. For a family farm corporation, the combined net worth of all shareholders, including each shareholder’s net
capital in the partnership, and each shareholder’s spouse and minor children cannot be greater than twice
(2x) the Net Worth Requirement. However, the net worth of each shareholder, including that shareholder’s
spouse and minor children, also cannot exceed the Net Worth Requirement.
7. For a family farm limited liability company, the combined net worth of all members, including each
member’s net capital in the LLC, and each member’s spouse and minor children cannot be greater than
twice (2x) the Net Worth Requirement. However, the net worth of each member, including that member’s
spouse and minor children, also cannot exceed the Net Worth Requirement.
8. The beginning farmer must perform the duties required to operate the asset according to the lease. The
beginning farmer cannot sub-lease to any other person or entity.
9. If the beginning farmer is found to be in violation of these requirements, a tax credit will not be issued, and
the matter will be referred to the Iowa Department of Revenue for potential administrative action or judicial
enforcement.
10. Once a BFTC application is approved, the beginning farmer does not need to re-qualify during the term of
the lease.
FSA 156 Form
1. Submit an FSA 156 form for the leased acres. The form must meet the following requirements:
a. Be issued for the current crop year
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Revised 2020.03.25
b. Land - The land description shown on the FSA 156 form must match the lease in terms of: county,
number of tillable acres, and legal description.
c. Asset Owner - The asset owner on the FSA 156 form must match the lease and application. If the FSA
156 form shows that different tracts of land are owned by different taxpayers or owner combinations,
separate applications will most likely be required. Please call before submitting your application if you
have questions.
d. Beginning Farmer - The beginning farmer must be listed as the Operator on the FSA 156 form.
e. If there are additional Operators/Other Producers listed on the 156 Form, provide an explanation of the
other producer’s current or past involvement on the farm. Specifically, state whether the other producer
is helping with the leased acres.
2. If Asset Owner does not participate in USDA programs and is not able to produce a current FSA 156 form,
proof of ownership, and number of acres owned will be required.
Lease Requirements
1. Submit a written lease with a term of 2-5 years signed by all parties (owners and tenants). The lease must:
a. Be current and specify the Asset owner and tenant (names on the lease must match those on the
application and the current year’s FSA 156 form including any spouses listed).
b. List the agricultural assets involved with the lease, the county and legal description of the property, the
volume of the lease (i.e. number of acres and/or pieces of equipment).
c. Include payment terms with the lease (i.e. dates, amounts or percentages).
2. The term of the lease must be a minimum of 2 years but not more than 5 years with starting and ending
dates noted. The start date of a lease must be prior to planting, and the lease end date must be post-
harvest.
3. Cash rent leases - The amount of cash rent does not have to remain the same for the entire term of the
lease, but the actual cash rents must be specified in the lease agreement for each year. The rent cannot
be more than 30% above the average cash rent for the county according the most recent ISU cropland
survey. A list of maximum rents is available on our website.
4. Crop share leases - do not have to be the traditional 50/50 crop split.
5. Flex leases Most flex leases will have a base cash rent along with a potential bonus. Depending on the
variable factors used to calculate the flex bonus, the following factors will need to be addressed in the
lease:
a. Variable threshold amount that will initiate a flex bonus.
b. Acres will be split with ½ corn and ½ beans unless lease states differently.
c. Previous 10-year county average yields/acre for corn and soybeans and 5-year average state prices
will be used to calculate gross income unless lease states differently.
6. Upon expiration of the lease, the asset owner and beginning farmer may re-apply. Any taxpayer may only
receive tax credits for a maximum of 10 years, beginning with 2019 applications.
7. A beginning farmer may have a lease with a family member.
8. Eligible agricultural assets:
a. All leases must include agricultural land. They may also include buildings, machinery or equipment
used for farming purposes.
b. The agricultural assets involved with the lease must be located in the state of Iowa.
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9. Ineligible assets:
a. The rental of a rural residence or subleased assets is not permitted. If a residence is part of the lease
agreement, the lease value of the residence must be clearly identified so it can be excluded from tax
credit calculations.
b. The rental of farmland that is enrolled in CRP is not permitted. If CRP land is part of the lease
agreement, the lease value of the CRP ground must be clearly identified so it can be excluded from tax
credit calculations.
Changes to the Lease
1. Modifications to the original lease are only allowed if:
a. The name of the asset owner or beginning farmer has changed.
b. The Asset Owner died, and the asset has been transferred to an estate or trust.
c. Amended lease terms are beneficial for the beginning farmer tenant.
2. An IADD “Request to Adjust Lease Terms or Conditions” must be submitted within 30 days of the date of
any amendment.
Lease Termination
1. The beginning farmer may terminate the lease.
2. An asset owner may terminate a lease only as outlined in the original lease agreement.
3. The asset owner and beginning farmer must notify IFA within 30 days of the date of termination.
4. If the taxpayer is determined to be at fault for the termination, the landowner will lose the tax credit issued
for the year of the termination.
5. If IFA determines the asset owner is not at fault for the termination, tax credits for the current year are
allowed.
Tax Credits
1. Only the asset owner receives the tax credit. Beginning farmers do not receive a tax credit.
2. A non-transferable tax credit certificate will be issued by January 15 of each crop year during the term of
the lease. If the agricultural asset owner is a partnership, LLC, corporation, estate, or trust, only one tax
credit certificate will be issued for the entity.
3. If the tax credit exceeds the amount of Iowa State income taxes owed, excess credits can be carried
forward for up to 10 years.
4. If starting date of lease is prior to the year application is received, asset owner will only receive tax credits
for the remaining years of the lease and there must be at least two years remaining of the lease.
5. If an agricultural asset owner has multiple leases with qualified beginning farmers, they will receive one tax
credit certificate that consolidates all the respective lease tax credit amounts.
6. A taxpayer may not receive more than $50,000 in tax credits for any one year.
7. Cash Rent Lease -The asset owner will receive a tax credit equal to 5% of the rental income received.
Cash Rent Example A farmer leases 160 acres of crop ground at $200 an acre for a total of $32,000 in
gross rental income. The tax credit is $32,000 x 5.00% = $1,600.
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8. Crop Share Lease
a. The asset owner will receive a tax credit equal to 15% of the owner’s share of the crop, which will be
calculated by a formula based on the 10-year average for yields in the relevant county and 5-year
average price for the grain harvested.
1) All tax credit calculations for a corn/soybean rotation will be completed with 1/2 of the acres
allocated to corn and 1/2 of the acres allocated to soybeans (unless the lease clearly states specific
crop acres) using the respective county’s 10-year average corn and soybean yield data and 5-year
average RMA Iowa corn and soybean prices.
a) This information will be posted on the IADD website.
b) If farmland is in multiple counties, the tax credit will be calculated using the acres and average
yields for each of the respective counties.
Crop Share Lease Example A farmer leases 160 acres of crop ground on a 50/50 share basis with
½ acres allocated to corn and ½ to soybeans.
Corn
Soybeans
Total
80 acres
80 acres
160 acres
167 bu/acre = 13,360 bushels
48 bu/acre = 3,840 bushels
17,200 bushels
$3.67/bu = $49,031.20
$9.27/bu = $35,596.80
$84,628.00
50% = $24,515.60
50% = $17,798.40
$42,314.00
15% = $3,677,34
15% = $2,669.76
$6,347.10
9. Flex leases
a. AO will receive 5% on base cash rent
b. AO will receive 15 % on flex bonus amount that is calculated as follows:
1) Acres will be split with ½ corn and ½ beans unless lease states differently.
2) Compare 10-year county average yields to threshold yields where asset owner will potentially
receive additional farm income.
3) 5-year average RMA Iowa corn and soybean prices.
4) Flex bonus will be issued if the 10-year county average yield is more than the threshold yield.
Flex Lease Example A farmer leases 160 acres of crop ground with $200/acre cash rent base and a
flex bonus if the corn yield exceeds 174.4 bu/acre and the soybean yield exceeds 55 bu/acre allocating
½ of the acres to corn and ½ to soybeans.
Cash rent 160 acres cash rent at $200 per acre X 5% = $1,600
Total Flex Bonus Tax Credit = $466.82
Total Iowa Tax Credit = $2,066.82
County Average Yield
Threshold Yield
Bonus Available For Tax Credit
15% Tax Credit
Corn = 185 bu
Corn = 174.4
10.6 bu @ $3.67 on 80 acres
$466.82
Soybeans = 53.7 bu
Soybeans = 55
No bu $9.44 on 80 acres
$0
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