Perhaps it was inevitable given the partisan nature of the tax reform debate and passage, but now the debate surrounding the biggest ag-related issue in the tax code, the Section 199A deduction and how that applies to farmers’ income derived from selling to co-ops, has taken on an increasingly partisan tone. The new provision allows for a 20 percent deduction from income earned by a pass-through business, which refers to small and medium-sized businesses organized as sole proprietorships, partnerships, and S corporations that “pass” their business income to the owner. That income is then taxed at the personal – not corporate – tax rate. According to the American Farm Bureau Federation, 93 percent of all farms i...