The 2013 change to the estate tax law does a disservice to agriculture because it is a land-based, capital-intensive industry with few options for paying estate taxes when they come due.

The NCC joined 34 other agricultural organizations on letters to Congress urging senators and representatives to act immediately and permanently renew the current estate tax provision, until such time as full repeal is possible — a move that will give farmers and ranchers the certainty they need to conduct business. The current estate tax relief is set to expire at the end of 2012.