Farm Bureau Policies 2022 We support increasing the estate tax exemption, the lifetime federal gift tax exemptionand theannual gift tax exclusionamount and indexing them for inflation.
We oppose the conversion of any existing bridges or roads to toll bridges or roads. E. Mass Transit Weencouragethedevelopmentofcost-effective, localmasstransit. CFBF supports the concept of mass transit in California, pro- vided that CFBF policy priorities are met regarding the following issues: local land use, urbanization, sprawl, cost-effectiveness, andenvironmental impacts including compliancewithCEQAand NEPA and in accordance with LAFCO. We oppose the High-Speed Rail Authority’s 2012 plan as well as subsequent updates to that plan that are in direct conflict with CFBF policy. F. Route Planning In the route planning and location of highways and freeways, andmass transit facilities, major consideration should be given to all of the following: Conservationof productive agricultural lands byuseof all avail- able means to protect such lands fromhighway and freeway cor- ridors where alternative routes are available; The economic impact of withdrawal of such lands for transpor- tation purposes; Avoidanceof congesteddevelopmentsanduseof present rights- of-way where feasible; and Adequate compensating values for property taken, including severance losses and loss of operating efficiency resulting from division of operating units. Mitigation requirements shouldnot result in excessive impacts to agricultural land. Instead of complete conversion out of agri- cultural production, mitigation objectives should be integrated to ensure working landscapes are retained wherever possible to minimize the displacement of agricultural production.Mitigation land should remain in private ownership and eminent domain should not be used to acquire land for mitigation purposes. G. Non-operation Wesupport changes to thecurrent vehiclenon-operationpermit process.Webelieve that a small penalty shouldbeassessed for fail- ing to report a vehicle placed in a non-operation status when the vehicle is relicensed. The Department of Motor Vehicles should be required to send all notices of renewal on vehicles that are in a non-operational status.Nochargesorpenalties shouldbeassessed when thevehicle is inanon-operational status. License fees should be charged only when the vehicle is relicensed and placed into service.Higher penalties shouldbeassessed for those caught using unregistered vehicles on public roads. H. Fleet Registration DMV should allowcoordinationofmulti-vehicle registrants for all registrants who so request. I. Highway Safety All motor vehicles should be equipped with standard-metal safety buckles and flame-resistant material for upholstery. To ensure a safer, insurable driving population, we believe that all California driversmust have a valid driver’s license. (Rev. 2020) No. 752 Incentives to Meet Diesel Emission Regulations To improve air quality and reduce diesel fuel demand, longer combinations should be allowed on California highways, utilizing stateof theart over-the-road tractorswhichmeet the2010emission standards, tohaul this longer andheavier combination. Thiswould provideapositiveeconomicalternativeforreplacingnonconforming equipment. Existing truckscouldstill beconvertedbutwouldnotbe allowed tohaul these larger combination trucks. Suchanundertak- ing would provide cleaner air and reduced costs by improving fuel andmanpower efficiency. Furthermore, large scale implementation of this alternative wouldprovide industrywidemitigationbenefits toreduce theneed for retrofitting field tractors and forklift fleets. It is more effective to utilize capital in the most efficient manner to meet the clean air objectives by directing that capital to high use vehicles. (2009) No. 753 Junked Cars Littering County Roads The posting of private property should not be required for the removal of abandonedvehiclesby towcompaniesnor shouldaban- doned vehicles become the responsibility of agricultural landown- ers.Wesupport theabatementof thesevehiclesonastatewidebasis. We favor that the fine for willful abandonment of vehicles on publicor privatepropertyuponcomplaint fromlandowner should be the same as the fine for littering. Also, if anabandonedvehicle is stripped, the 72-hour tag should be waived. (Rev. 1992) No. 754 Communication Services Webelieve that communicationservicesarenecessary formain- taining public safety and promoting commerce. (Rev. 2009)
planning as well as the integration and inherent advantages of eachmode of people and product movement: surface, air, water, rail andmass transit. We believe governmental regulation should be minimal and encourage the development of public-private partnerships tomeet the state’s transportation needs. A. Highways We support consideration of all reasonable and cost-effective means to generate funding for construction andmaintenance of our state highway system. We support the use of motor fuel, weight fee, toll revenues and vehicle tax revenues for highway construction and main- tenance. These fees should rightfully be designated as user fees and should not be diverted to non-highway uses by the local, state, or federal government. Property taxes should not be used for highway purposes. Whenconstructing roads, bridges andother transportationstruc- tures, steps should be taken to rein in project costs. We support the design/buildconstructionapproachasonesuchcost-savingpractice. We strongly oppose transportation taxes that impose a permile tax on vehicles and/or a ton-mile on commercial trucks. B. Commercial Motor Vehicles We support state and federal highway transportation laws to enable efficient transportationof goodswithin the state andacross state lines. We support working with other interested groups to aggres- sively pursue actions in the Legislature, Congress andappropriate federal and state agencies to ensure that we have an efficient and competitive transportation system through which we can safely and effectivelymove agricultural products. We support flexibilitywith electronic logging device (ELD) and Hours of Service regulations for perishable agricultural products, livestock and apiary. Implementation of the Surface Transportation Assistance Act by the state shouldprovide reasonable access to terminalswithout added costs to the terminal operators. We support the increased federal and state ceilings on weight and size limits for both intra- state and interstate highways that permits states to increase limits if they so choose. Neither drivers nor trucks shouldbe subjected tounreasonable restrictions in the use of highways, freeways and surface streets or roads. We support maintaining the state and federal agricultural hours-of-service exemptions as they are vital to the efficiency of agricultural production. Public safety is our highest priority. Load securement regula- tions shouldbe basedon the best available science to safely trans- port that particular load. Small amounts of organic matter (e.g., chaff, leaves) blowing from otherwise properly secured loads and not causing a hazard tomotorists should not constitute an offense. We strongly urge the Department of Transportation, the California Highway Patrol, and local law enforcement authorities tosubject all foreigntruckdriversand their trucks to thesamesafety rules and regulations as domestic drivers and their trucks when operating in California. We support theuseof radar.Webelieve it serves as adeterrent to excessive speed and is amethod of reducing the loss of life as well as the number of accidents on our streets and highways. We support the rights of the state to set speed limits appropriate to local conditions without the sacrifice of federal funding. We support the voluntary use of a designation for agricultural vehicles eligible for commercial registration. We also support an increase in the mileage limit for implements of husbandry which are transported on highways from field to field or are incidental to agricultural operations. We encourage the development and implementation of a pro- gramtoaddress agriculture’s uniqueneedswith respect tohazard- ousmaterial transportation. C. TandemTowing Motor vehicles should be allowed to lawfully pull two pieces of farmequipment in tandem. D. Bridges and Roads Rural bridges and roads should be rehabilitated to updated standards andmaintained to provide for a fuel and cost-efficient farm-to-market transportation system.Maintenanceof the invest- ment already made in the rural facilities benefits shippers, the consumer, and the recreationalist alike. We recognize the potential need for the limited construction of toll roads and bridges by government entities where there is no reasonable alternative. We oppose government funding of per- petually private toll roads and bridges. Land acquisition for the construction of private toll roads and bridges should be by con- tractual agreement, rather than eminent domain. Newprivate toll roads and bridges should not use taxes or fees and should rely on other funding sources for construction. Tolls should provide suf- ficient revenues to retire the facility’s indebtedness andprovide for ongoingmaintenance and operating costs.
We oppose any regulatory action by the IRS that might cause undue hardship on a farmer’s or rancher’s ability to pay the estate tax when the majority of an agricultural estate is tied up in farm- land, farm equipment, or other non-liquid agricultural assets. Weopposeunreasonableandunfair IRSestate taxaudits. Audits that result inanadditional taxdue shouldnot require full payment in thecurrent two-week timeframebut shouldallowsufficient time for a farmer or rancher to sell land without additional penalty. A reasonable timeframe is ninemonths, similar to the first estate tax payment dueafter thedeathof thedecedent. Payments shouldalso be allowed to be rolled into the Section 6166 payment plan, if the estate originally qualified. For agricultural operations subject to the estate tax, audits shouldnot rely onan IRS agent’s sole opinionbut shouldbebased on the opinions of California-licensed appraisers with agricul- tural experience. We oppose IRS special consensual liens on property or a surety bond that are designed to protect the interest of the government in- stallmentpaymentsasallowedbysection6166of theInternalRevenue Code(IRC).Theseliensinhibit theabilityforthefarmersorranchersto continue toborrowcapital to run their businesses. (Rev. 2013) No. 710 Owner-Financed Sales We support modification of the Internal Revenue Code to eliminate the minimum interest rates on owner-financed sales of real property. (1999) No. 711 Possessory Interest Weareopposed to the taxationof possessory interestson federal land for agricultural productionor extractionof natural resources. However, thepossessory interest valueof leasedproperty fromthe government should accurately reflect the lessee’s or permittee’s actual rights to use the property. (Rev. 2006) No. 712 Farm Machinery Tax We urge the state of California to eliminate the farmmachinery (equipment) personal property tax. If farmmachinery is to be assessed, it should be done in a uni- formand equitablemanner. We support eliminating the California Sales and Use Tax Law on farmequipment to allowCalifornia farmers and ranchers tobe more competitive inworldmarkets. (Rev. 2001) No. 713 Taxation of Cooperatives and Other Corporations We oppose any effort to tax cooperatives on disbursements or credits taxable in the hands of their patrons. The net savings and income of farmer cooperatives should be subject toa single federal income tax tobepaideither by the coop- erativeas earnedor by thepatronwhen received incash.Non-cash patronage allocations shouldbe treated as incomewhen received or when redeemed at the producers’ election. Any change in the interpretationof laws relating to the tax status of farmer cooperatives should includeagraceperiodof at least two years duringwhichanadjustment to thenewinterpretationcanbe made. Further, such changes should not affect long-established practices nor apply retroactively. Any legislation affecting the tax status of the cooperative farm credit institutions should include an exemption for income used to build legally required reserves or returned to the members of the institutions. Corporations should be permitted a deduction for earnings distributed to stockholders as dividends and taxable in the hands of stockholders. Corporations engaged in farming should be allowed to file tax estimates in essentially the same manner as is available to indi- vidual farmers. (Rev. 1987)
Technology, Transportation, Energy, and Utilities
No. 751 Transportation
California’s agricultural and rural areas are particularly depen- dent on themaintenance of efficient and economical transporta- tion facilities. Transportation systems should reflect long-range
January 26, 2022 Ag Alert 39
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