Rural Money: The Big Beautiful Bill’s Impact on Title I Payments for LLC and S Corporations

Farm CPA Paul Neiffer outlines how producers should navigate evolving Farm Bill provisions and prepare their operations for the next crop year.

PARKER, Colo. (RFD-TV) — A major change is coming to how farm program payments are distributed under Title I of the upcoming Farm Bill, with new rules impacting what types of business entities can receive multiple payments.

Farm CPA expert Paul Neiffer joined us on Thursday’s Market Day Report to explain the implications for producers and ag businesses.

In his interview with RFD-TV News, Neiffer discussed the recent adjustments that affect LLCs and S corporations, noting that these entities may now qualify for more than one payment under certain ownership and operational structures—something previously limited by program rules. However, he cautioned that the details matter, especially regarding how management and active participation are defined for each member.

He also explained how C corporations will be treated differently under the new framework and what that means for larger or more diversified family operations. Finally, Neiffer addressed whether general partnerships should consider converting to an LLC structure in light of these changes, emphasizing the importance of consulting with a qualified tax professional before making any moves.

Related Stories
The allure of rural property — with its promise of space, freedom, and self-sufficiency — is undeniable, but local zoning regulations govern the reality.
ARC/PLC, marketing loans, and crop insurance each matter at different points in the price cycle — and the new Farm Bill strengthens the balance among them.
Experts highlight the importance of monitoring insecticide resistance in crops and improving disease traceability at livestock shows through RFID technology.
Lewie Pugh, with the Owner-Operator Independent Drivers Association, joined us on Monday’s Market Day Report to share his perspective on what the bill could mean for truckers.
Here is a regional snapshot of harvest pace, crop conditions, logistics, and livestock economics across U.S. agriculture for the week of Monday, Nov. 10, 2025.
Mike Newland with the Propane Education & Research Council shares how producers can prepare for winter weather and the benefits of propane.
For tight margins, contract grazing leverages existing acres into new income streams and spreads risk. Here are some tips for row crop farmers looking to diversify.
Farm CPA Paul Neiffer shares insight into what these new accounts, established in provisions of the Big, Beautiful Bill, could mean for the farm families.
RFD-TV expert Roger McEowen explains why a “skinny” Farm Bill is likely in the future, but its scope may change due to provisions contained in the Big, Beautiful Bill.