Buy farmland in QOZ tract — defer cap gains + 100% tax-free appreciation at year 10.
Roll capital gains into a Qualified Opportunity Zone Fund investing in farmland in a QOZ census tract (many rural counties qualify). Defers tax until 2026 filing; if held 10+ years, all QOF appreciation federally tax-free. Combine with farm-income tax breaks and eventual §1031 exchange out. Many mid-America counties qualify — check qozb.opportunityzones.help.
Click Generate advisory deep dive for mechanics, IRC citations, a step-by-step execution plan, a worked numeric example on your profile, costs, risks, and this-week actions.
Deduct residual fertility (P, K, lime) in acquired farmland — often 10–25% of purchase price.
Farmers deduct up to 25% of gross farm income for conservation expenses (typically capitalized).
Elect §631(a) — treat timber cut as capital gains transaction vs ordinary income.
Enroll land in ag-use / current-use assessment — property taxes cut 50–90%.
Enroll marginal cropland in Conservation Reserve — $100–$300/acre/yr rental income + cost-share.
$600K farm ownership + $400K operating loans at Prime for beginning farmers.
Get paid $15–$40/acre/yr to adopt cover crops, no-till, rotational grazing — earn carbon credits.
Long-term ground lease to solar developer — 10–30x normal cash rent, land intact.