Week of December 15, 2025
It’s that time of year again. Time when we need to start preparing for taxes. Most people probably know that farmers and ranchers’ last day to file taxes is March 1st, so it’s important to make sure we have everything together.
For example, if you paid an individual a total of $600 or more for rent, services, or interest as part of your agricultural business you may be required to report the payments with form 1099 (starting 2026 this number will increase to $2,000). So now is a good time to start going through everything and making sure it is in order and noting receipts that are tax deductible like fertilizer, seed, and fuel to name a few.
Throughout the year producers receive money, property, and services from many places. Your records can help you identify the source of receipts, and this information is important to help separate farm and nonfarm receipts and taxable from nontaxable incomes. For example, buying fuel for a vehicle that is used to check pasture is tax deductible, as well as things like fencing materials, net wrap, and repairs to equipment to name a few.
Preparing now can help speed up the tax preparation process. All this information is used to help prepare tax returns and just as important can help producers monitor the progress of the operation. Records can show if the business is improving and can help us identify potential changes to make.
For additional information on record keeping and taxes you can visit cap.unl.edu OR the IRS publication 225 (2024) ‘Farmer’s Tax Guide,’ at: https://www.irs.gov/publications/p225
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SOURCE: Shannon Sand
RELEASE DATE: December 15, 2025
Corn Stalk Quality after Weathering
Fall rain and snow are good for wheat and next year’s crops, but it does have its drawbacks. One challenge is its impact on corn stalk feed quality.
While some parts of Nebraska have been dry this fall, other areas of the state have received some rain and consistent snow over the past several weeks. Rain reduces corn stalk quality several ways. Most easily noticed are how fast stalks can get soiled or trampled into the ground if the fields become muddy.
Less noticeable are nutritional changes. Rain or melting snow soaks into dry corn stalk residue and leaches out some of the soluble nutrients. Most serious is the loss of sugars and other energy-dense nutrients, which lowers the TDN or energy value of the stalks. These same nutrients also disappear if stalks begin to mold or rot in the field. Then palatability and intake also decline.
Another factor that affects cornstalk grazing is wind. Throughout the fall, there always seems to be those days where excessively high winds will easily blow corn leaves and husks off the field. This of course can impact the amount of feed, and after grain, those leaves and husks contain the highest nutritional quality.
There is little you can do to prevent these losses. What you can do, though, is to closely monitor cow and field conditions while adjusting your supplementation program accordingly. Since weathering by rain reduces TDN more than it reduces protein, consider the energy value of your supplements as well as its protein content.
Weathered corn stalks still are economical feeds. Just supplement them accordingly.
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SOURCE: Jerry Volesky
RELEASE DATE: December 15, 2025
Common Sense Farming and Ranching
Alfredo DiCostanzo, Beef Systems Extension Educator
University of Nebraska
Week of December 15, 2025
The evolution of an industry
Whether you have been working in the beef industry for decades or started recently, recognizing the ability of this highly diverse group of people to evolve swiftly and efficiently may not be so obvious. Segmentation of the industry and the perception that the best interests of one segment are not common to the best interests of the next segment lead one to think that the US beef industry is far from modernized, efficient, and responsive.
When looking at how most other beef-producing countries deal with beef marketing, one element stands out about the US beef industry: grading standards. Grading standards for beef (USDA Quality and USDA Yield Grade) were developed in 1916 and published in 1923 to create a common language for market reports. By 1926, the United States Standards for Grades of Carcass Beef were made official.
During mandatory implementations of grading standards (World War II and the Korean War) the industry discovered that beef trade based on grading eliminated bias based on packer size or influence. Today, US beef grading is voluntary yet over 90% of beef traded in the US is graded.
In the late 1980’s and early 1990’s, the US beef industry sought to “rectify” the issue of “excessive” fat. Crossing the traditional British breeds, prevalent until the mid-1970’s, with Continental breeds increased lean (and frame) of cattle. This was in response to the medical community suggesting that fat was a negative nutrient in human diets, which directly or indirectly caused heart disease.
We know now that chasing this goal drove consumers away from beef.
Somehow the industry knew what it needed to do. In the 1990’s, it refocused on beef best attributes: marbling and flavor to regain consumer trust in the product and share of the meat and poultry market. USDA Certified Beef Programs, such as Certified Angus Beef and many others, led this change.
This is where implementation of USDA Quality and USDA Yield Grades permitted producers along the beef supply chain to aim at specific targets. This advantage is unique to the US (and a few other countries) where there are grading standards.
Then, in 2003, another hiccup: the discovery in the US of the first case of Bovine Spongiform Encephalomalacia (BSE or “Mad Cow Disease”).
However, the US beef industry was refocused. By the time the 2005 Beef Quality Audit was published, the industry had rectified the issue of carcasses with low marbling. Since that time, the proportion of carcasses reaching USDA Choice, USDA Choice grades receiving premiums (upper two thirds) and Prime increased dramatically. Today, over 85% of the carcasses reach USDA Choice or better grades.
The collective effect of these efforts and the appropriate monetization of premiums and discounts by packers and USDA Certified Beef Programs for traits that enhance or detract from quality or consistency have led an industry of over 700,000 independent individuals to focus on the consumer.
The result is that in 30 years, these individuals changed the industry to meet consumer demand. Imagine what they will do in the next 30 years!
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Week of December 1, 2025
Who will raise cattle in the future?
Have you ever wondered who will raise cattle in the future? For counties like Cuming and surrounding counties, this is an extremely relevant question. For those of us in the beef industry, it is a vital question.
I don’t need to remind anyone that working with and around beef cattle is not easy. Routinely, work begins before sunrise and ends after sunset. The hours in between are no picnic: cattle with attitudes and equipment and facilities that never seem to be in condition or sufficient to get the job done right. Add to this weather events, rain and snow in winter and extreme heat and humidity in summer and you have the perfect opposite conditions of a cushy job.
As if the physical strain of cattle production wasn’t sufficiently hard, the economic returns are neither guaranteed nor consistently large.
This generates serious concern. Who will take over raising calves and feeding cattle in the next 10 years?
For the United States, answers to these questions aren’t simple.
Other than the United States, Australia and Canada, where most operations are family owned and operated, the remaining top ten beef-producing countries rely on off-farm ownership and management. For most beef cattle producing countries, the family (or corporation in certain cases) that owns or manages the business lives and conducts business off the farm site.
In a country like the US, future beef producers are raised with the operation (along with the cattle they will hopefully own and manage someday). In a country like Argentina, future beef producers learn about their family’s beef operation while living in town away from the operation.
In either case, interest (or disinterest) in cattle production is born out of exposure to the operation. Yet, because for youth in the US, the operation is also home, it is a family activity.
So, the answer to who will take over raising cattle in the future in America should be simple, correct? Yet, it is not.
Think of how many families today have grown children making a living and raising their children away from the farm. The longer those families spend making a life away from the farm the lower the chances they or their children will return to the farm.
Beyond issues of family farm succession and making a living off the farm, the culture of raising cattle may not be as appealing to children today as it once was.
For youth and families, the hardships of raising cattle, money and time required are in themselves a deterrent. Add to this the variety of school and after school activities young people are given a choice to participate in.
Interestingly, these alternative activities bring with them the promise of fame and the probability, albeit extremely minuscule, of becoming a professional athlete or performer. These are powerful attractants to our youth (and some parents).
Through all these years and for all these families, a program has existed to support American families in their efforts to have youth ages 5 to 18 exposed to agricultural activities. The 4-H program has consistently provided an educational environment within which youth explore various activities associated with farms and farming. The program’s role in generating interest and promoting beef cattle production activities is severely underrated.
How many successful cattle operations began with a 4-H beef project is not easy to determine. Yet, for many youth, particularly those not raised on a beef farm, this is the best way to explore cattle production activities.
For children of urban and suburban families, and those from immigrant families, 4-H is an excellent opportunity to learn about and be active in farming.
Ask yourselves: How many children from Hispanic families who have parents working at cattle operations currently participate in 4-H? How many more children from these families should participate in 4-H?
Raising cattle in America is a cultural experience first and a business or profession second. Please consider enrolling your children in 4-H beef projects and encouraging immigrant or suburban families to enroll their children in 4-H beef projects. The future of your beef cattle operation depends on it and everyone’s children and grandchildren benefit.
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Week of November 17, 2025
When will imports of Mexican cattle resume?
Last week a feedlot consultant asked me when I thought imports of Mexican cattle would resume. Before I go any further, I must declare that I know as much as most of you about the border closure and efforts by Mexico and the US to control the spread of the New World screwworm (NWS) fly.
Yet, I composed a response to this individual that might be worth sharing; if nothing else for pure reflection. It is based on observation and limited information, some of it gathered while I was in Mexico a few weeks ago. So, one might file this column under the "conjecture” heading.
On the one side, the Trump administration has demonstrated fair measures that protect American interests (nothing wrong with that!) on various fronts, particularly in dealing with trade, immigration and the NWS issue.
The first case of NWS in Mexico occurred in November 2024. This led USDA Secretary Brooke Rollins to suspend the imports of live cattle, bison, and horses through the southern border with Mexico (note the wordsmithing between suspension and closure). Early in 2025, a phase process was initiated between Mexico and the US to continue imports of live cattle, bison, and horses. Yet, actions by the Mexican government regarding the US efforts to deal with this issue on Mexican soil demonstrated hesitation, delay, or downright deception.
Currently, the import suspension continues month-to-month. This situation has led to continued speculation and, sometimes, false reports that imports would resume.
In the meantime, the two cases reported by Mexico close to the US border resulted from cattle that were derived from southern Mexico and were already carrying the maggot. According to local sources, the protocols in place worked so that the maggots did not reach the fly stage. The fact that no further cases resulted from these supports that assertion.
Interestingly, USDA Secretary Brooke Rollins recently returned from a trade mission in Mexico. The following is an extract from USDA’s news release on the topic of NWS: “we had a productive and positive conversation about how we will continue to work closely together to eradicate the NWS which is negatively impacting both our economies, including conducting a comprehensive joint review of our NWS response...”
Meanwhile in the US, because of the cattle import suspension, over 1 million head of feeder cattle usually sourced from Mexico have not been imported. Although a proportion of these cattle end up in many states, most of them are fed in the Texas panhandle.
This is reflected by the drop in cattle on feed inventory. During spring and summer of 2024, Texas cattle on feed inventory ranged from 2.74 to 2.84 million head with highs in April and June and lows in August and September. This year, the high was reported in April (2.67 million head) with a steady decline in cattle on feed that reached 2.5 million head in September.
The suspension of imports of live cattle from Mexico could not come at a worst time for a cattle feeding state such as Texas. Supplies of US-sourced feeder cattle are at an all time low and, if herd expansion proceeds as expected, there will be fewer cattle going into feedlots.
This leads one to wonder: how long can Texas feedlots operate with low inventories or by purchasing American sourced cattle at high prices? (In a state where feeding cost of gain is high.)
Contrary to one might suspect, Mexico cattle business is not suffering from an excess in beef cattle supply. One reason for this is that they experienced drought during the same years as we experienced it. This led to a reduction in their cow herd and feeder calf supply. Also, like their American counterpart, the Mexican consumer rediscovered beef. This led to greater interest in consuming beef. Mexican retail beef prices increased over 20% since 2024.
On one end, this appetite for beef by Mexican consumers helped consume beef from cattle otherwise destined for export to the US. Consuming Mexican beef by Mexican consumers also reduced to need to import feeder cattle. (Incidentally, the border between Mexico and Central America is closed to imports of live cattle.)
What next?
Last week, Secretary Rollins announced that a fly dispersal facility will begin operations in Tampico, Mexico covering northeastern states in Mexico. Although no specific time was given for when this facility will begin operations. Another facility being renovated in southern Mexico (Metapa) will begin producing and releasing sterile flies in the summer of 2026. This is in addition to the plan being built on US soil (in Edinburg, TX) where 300 million sterile flies are expected to be produced weekly “as early as 2026” the report indicates.
Thankfully, winter temperatures should prevail soon. This should stop or delay fly movement within Mexico.
Back to the original question, and based on this information:
When: when will imports of Mexican cattle resume? Likely not until one of the sterile fly facilities in northern or southern Mexico is in operation and cases of NSW in feeder cattle brought in from southern to northern Mexico stop.
Despite the adjustments made by the beef industry on both sides of the border, when imports of live cattle from Mexico resume, it is likely that movement of live cattle from southern Mexico (or even illegal crossings into southern Mexico) will increase. This will likely increase the risk of NSW flies or larvae crossing the border into the US.
Therefore, I consider it wise to have FDA fast-track approval of specific protocols for the control of the fly or larvae in the US.
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Rural Health
Hannah Guenther, Extension Educator
Week of December 8, 2025
I want to preface this article by saying that I am a sleeper. Naps are without a doubt one of my love languages and I have been taking them my entire life. We were required to take naps on Sunday afternoons and the ritual stuck. If you are looking for me between the hours of 1–3 p.m. on a Sunday, I’m asleep. I also require a minimum, and I mean bare minimum, of 8 hours of sleep each night and let this be a warning to those who see me with less than 8 hours … beware. Now I realize that many of us do not require as much sleep as I do, but I am shocked to find how little sleep Americans are actually getting! Sleep is natural body process and for good reason. Today, we are going to discuss the importance of getting enough sleep, how much sleep you need, and finally some tips and tricks for a good night of rest.
Benefits of Going to Bed
I get my love of sleep from my mom. She instilled in us from a young age that sleep was the cure all for any and all ailments. If you had a cold, you were stuck in bed until noon. If you were stressed out, she told us to go take a nap. But here’s the deal, she was on to something! Studies have shown that sleep plays a key role in our body’s ability to fight sickness, our memory, our learning ability, and even our appetite! The effects of not getting enough sleep are more extensive than dark circles under your eyes and a short fuse. When we don’t get enough sleep, we increase our risk of chronic diseases like type 2 diabetes, cardiovascular disease and obesity. Arianna Huffington, the author of Sleep Revolution, found that in 80-90% of anxiety and depression cases there is also sleep deprivation.
How Much Sleep Do You Need?
Many of us think long naps and early bedtimes end with childhood, but as we grow and develop, we still need more sleep than you might think. As adults, age 18-60, we need 7 or more hours of sleep each night. Adults age 61-64 need 7-9 hours and 65+ need 7-8 hours of sleep. Not only do we need to be getting the recommended amount of sleep but we also need to make sure that it is quality sleep. If you are getting the recommended hours of sleep but waking up tired and feeling groggy, your sleep quality may be poor. Here are some ways to help you sleep better and improve sleep quality…
Tips and Tricks to Sleeping Better
There are some key ways that can help improve your sleep quality. First off develop a nighttime routine which can include taking a bath, reading a book, drinking a cup of decaf tea, or relaxing on the couch. Consistency can help your body begin to relax, which will help you fall asleep faster. The second tip is to put down your phone or tablet at least 1 hour before bedtime. The blue light emitted from phones can disrupt the sleep cycle – if you are struggling to fall asleep put away your phone. The third tip is to exercise. Regular physical activity has been shown to increase sleep quality. Finally, count 10 things you’re thankful for. (This is another tip from my mom.) We never counted sheep growing up but we always counted things we are thankful for starting from 10 and I will say this, to this day I haven’t made it to 1 yet.
Just as important as eating enough vegetables, drinking enough water, and exercising, sleep plays a vital role in health and wellness. Assess your sleep routine and make some changes so that you can get enough sleep each night.
Sweet Dreams!
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Week of November 24, 2025
Are We Trusting Labels More Than Food?
When you are shopping at the grocery store or picking up a snack, what is the first thing you do to determine its nutrient density or level of “health.” Look at the nutrition facts label, right? We quickly scan the calories, fat, sugar, fiber and maybe take a peek at the ingredients label to ensure it meets our standard of health and then we proceed.
Now let’s get something straight here - nutrition facts labels are very useful tools. They can help us compare products, understand portion size, and let us know exactly what is in the food we are eating. But I recently had two instances that made me realize that we are trusting labels to tell us if something is healthy instead of looking at the food itself.
Whole foods are foods that are in their whole, complete form. There is little to no processing, what you see is what you get. For example, an apple is a whole food. It is the most nutritious form of that food source, but it is missing one thing - a label. If you really take a birds eye view of our food system, the healthiest foods usually are the ones without packaging or a nutrition facts label: a head of romaine from Graybeal’s, a dozen eggs from Brunsing Farms, a bag of apples from a friend, or even a box of hamburger from a local feeder.
Recently, I attended a presentation from a chef who works with traditional Indigenous foods, and he shared a story that really stuck with me. The foods that he grows, harvests, and cooks with cannot be served in institutional settings, like schools, because they don’t have a nutrition facts label. It isn’t because the food is unhealthy - it is because they cannot trace where it came from. Doesn’t that seem backwards?
It caused me to stop and think about our relationship with labels and how we have been conditioned to believe something is healthy only if it says so right on the package. So how do we shift our thinking?
- Remember that whole foods are the healthiest option.
- Look at the ingredient list and not just the numbers. Do you recognize the foods that are listed? Can you pronounce all the ingredients listed?
- Support local and traditional food producers. The closer your food is to the person who grew or raised it, the better!
So next time you’re in a grocery store, I encourage you to step back. Look at the food itself. A nutrition facts label can tell us a lot but just because food has one doesn’t mean it’s healthier.
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Week of November 10, 2025
Healthier Bread or Just Another Loaf
Back in 2020 during peak pandemic, I contracted a certain virus. I was confined to my home for 10 days and I got pretty bored, so like everyone else I started on my (first) sourdough journey. I researched how to start my own starter and I did it! It took me about a week to get my sourdough starter ready to bake and I made my first loaf of bread. After 18+ hours of folding and fermenting, I bit into my first piece of homemade sourdough to ultimately realize a few things. Number 1 being that I don’t really like sourdough and the second being that taking care of a sourdough starter is as much work as taking care of a puppy. So, I made the decision to dispose of my starter and that was that.
Five years later … I’m back on the sourdough train. This time around my motivation was because I was weirded out by the fact the bread I was buying wasn’t molding and after the recent passing of our dog, I needed a pet. Being in the kitchen is my happy place and this sourdough journey has truly forced me to slow down and take time to do things that I enjoy which is so important when life gets a little crazy. So now that I am back on my sourdough train, I want to dig into the question – is it the healthier option or am I just dedicating 18+ hours for another loaf of bread?
What the Research Says: Studies have shown that sourdough bread does have a lower glycemic response or a lower spike in blood sugar after consumption. This can be helpful in diabetes or metabolic syndrome. Studies also have shown that due to fermentation that sourdough does have better digestibility. Fermentation also may be attributed to nutrient availability. But here is the deal, research on sourdough is tricky because not all sourdoughs are the same. Fermentation and flour type may vary from loaf to loaf. So, while sourdough can be healthier, the degree of benefit truly varies from loaf to loaf.
My Takeaway: For me it is less about the health benefits and more about the joy of creating something that can be shared with my family. And isn’t that what food is all about?
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Weekly News
Common Sense Farming & Ranching
- The Evolution of an Industry
- Who Will Raise Cattle in the Future?
When will Imports of Mexican Cattle Resume?