Thursday December 18 Ag News - Tax Prep - Grazing Corn Stalks into Winter - NCGA Corn yield Winners Announced - Ethanol Record Production - Fertilizer Prices Drop - and more!

 The evolution of an industry
Alfredo DiCostanzo, Nebraska Extension Beef Systems Educator

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!



RECORD KEEPING FOR TAXES 
- Shannon Sand, NE Extension Educator 

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 


 
CORN STALK QUALITY AFTER WEATHERING 
– Jerry Volesky, Pasture & Range Specialist 

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 is 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



Calculating annual cow costs webinar series scheduled in 2026

The Nebraska Extension will host the “Calculating Annual Cow Costs Webinar Series” in January and February. Knowing annual cow costs is the foundation for evaluating and making management decisions that can improve profitability for a cow-calf enterprise.

Input costs are challenging for producers to examine and identify where there may be opportunities to adjust the production system. Calculating costs and breaking them into categories gives an understanding of where there may be an opportunity to make changes.

The webinar series will be held from 7:30 to 9 p.m. (CST) on January 29, February 2, and 5.

Topics to be covered will include:
    Understanding economic unit cost of production for the cow-calf enterprise.
    Recognizing the value and cost of both grazed and harvested feed.
    Calculating cow depreciation and replacement development costs.
    Figuring the cost of equipment and labor utilized in the cow-calf enterprise.
    Examining breeding expenses and evaluating the value and cost relationship.
    Reviewing benchmark cost and production data to see how you compare.

The webinar series is $70 per person and includes a resource workbook. The course will be limited to 40 participants. To register, go to https://go.unl.edu/cow_costs. Registration is requested by January 19 to ensure the meeting material has time to be mailed to participants.

A computer and internet connection are required to participate in the webinar series.

For more information, contact Aaron Berger, Nebraska Extension Educator at 308-235-3122 or aberger2@unl.edu.



Industry Leaders Recognized for Service to Soy

Leaders in agricultural innovation, policy, storytelling and more were among those touted for outstanding contributions benefiting the soybean industry. The recognition was given in eight award categories by the Iowa Soybean Association (ISA) during its annual awards luncheon and ceremony held Dec. 17 in West Des Moines.

“Many people are driven to deliver for Iowa’s soybean farmers,” said Tom Adam, ISA president and soybean farmer from Harper. “We extend our congratulations and appreciation for the meaningful contributions of this year’s award recipients to our industry. Their achievements make this an even more exciting time to be a soybean farmer.”

Whether a lifelong soybean farmer, innovator in production, or a champion for fellow producers, the 2026 ISA Leadership Award recipients have demonstrated a passion for the future of soy. Award categories, sponsors and recipients include:

Legacy of Leadership Award (presented by Stine Seed): John Heisdorffer, a soybean farmer and ISA past president of Keota, has advanced the goals of the association through his commitment to enhancing the soybean industry.

Rising Star Award (presented by Farm Credit Services of America): Lily Moeller of Orange City actively promotes Iowa agriculture and plans to remain involved in the industry through future personal and/or professional endeavors. This award includes a $2,000 stipend for educational expenses.

New Leader Award (presented by Corteva Agriscience): Brock Grubbs, a soybean farmer from Ogden, continues to deepen his involvement in ISA programming while growing his commitment to the industry and his local community.

Environmental Leader Award (presented by Agri Drain): Nick Helland, a soybean farmer from Huxley, is a leader in integrating sustainable practices on his acres. Through his work with ISA’s Research Center for Farming Innovation, Nick has implemented unique strategies to improve soil health and enhance water quality.

Innovator in Production Research (presented by John Deere): Chris Gaesser, a soybean farmer from Lenox, highlights the role precision agriculture plays in managing practices to improve farm profitability. His experiences have allowed ISA to continue finding new opportunities for farmers to implement cutting edge approaches.

Friend of the Iowa Soybean Farmer (presented by Cargill): Iowa State University President Wendy Wintersteen has shown a deep understanding of agricultural issues and remains a steadfast supporter of Iowa’s soybean growers. Her unique perspective and distinguished career have helped advance farmer priorities and research across the state.

Advocate for Iowa Agriculture (presented by Bayer Cropscience): Bob Quinn, host of WHO Radio’s The Big Show, has helped connect Iowa farmers with audiences across the state through his unique ability to communicate about the state’s agriculture industry. His efforts have exposed a wide audience to the impact of agriculture in daily life, as well as the challenges and successes of Iowa farmers.

Policy Champion Award (presented by Champion Seed): Morey Hill, a soybean farmer and past ISA and American Soybean Association (ASA) director from Madrid, has been a lifelong advocate for policies and regulatory matters benefiting soybean farmers and the industry. His relationship building with elected officials and collaborative spirit showcases a dedication to advocacy at the local, state and national levels.

“This year’s crop of award recipients are valued voices to our industry,” said Adam. “We look forward to the many contributions they will continue to make benefiting soybean farmers.”



2025 Yield Contest Winners Announced

The National Corn Growers Association (NCGA) is excited to announce the winners of the 2025 Yield Contest. With growing conditions that led to a projected record corn crop, this year’s participants delivered impressive yields, once again showcasing the ingenuity and resilience that define U.S. agriculture.

In its 61st year, the Yield Contest saw nearly 7,800 entries from farmers in 47 states. Entrants across the 10 production categories had verified yields averaging 269 bushels per acre. The highest yield for the year came out of Charles City, Virginia – 572.2589 bushels per acre in Class H (strip-till irrigated) for David Hula. 

"The Yield Contest is really about finding out what this crop is capable of,” said Ohio grower and NCGA President Jed Bower. “And as corn farmers, we get to show what we’re made of, too. It challenges participants to find innovative ways to succeed and contribute to decades of agronomic data that prove that American farmers are great at what we do.”

Nebraska Winners (name, home town, brand & number, yield)
A:Conventional Non-Irrigated Class
1 Paul Tighe Homer DEKALB DKC114-43VT2PRIB - 278.8896
2 Glen Thoene Hartington Golden Harvest G12U11-AA 277.0799
3 Dylan Lempka Sterling Pioneer P14364PCUE 270.8651

C:No-Till Non-Irrigated Class
1 Jeff Baker Pender DEKALB DKC68-35RIB 300.3370
2 Joni Jaeger Winside DEKALB DKC62-89RIB 286.4676
3 David Jaeger Winside DEKALB DKC68-35RIB 286.2305

E:Strip-Till, Minimum-Till, Mulch-Till, Ridge-Till Non-Irrigated Class
1 Doug Parde Adams Pioneer P13777PCE 281.2374
2 Galen Grimm Hiawatha Pioneer P1742Q 267.3777
3 Nick Snodgrass brock Pioneer P1742Q 263.7741

G:No-Till Irrigated Class
1 Stacey Holloway Phillips Pioneer P13777PCUE 303.7855
2 Dennis Abels Amherst Pioneer P13777PCUE 300.1587
* Stacey Holloway Phillips Pioneer P14830AML 297.0929
3 Doug Rawson Oxford Pioneer P13777PCUE 291.8230

H:Strip-Till, Minimum-Till, Mulch-Till, Ridge-Till Irrigated Class
J-N* Rocky Peterson Bertrand Pioneer P14364PCUE 322.5429
1 Brett Uffelman Waco Pioneer P14364PCUE 320.9474
2 Nicholas Jerabek Farwell Pioneer P12517V 320.1216
3 Miles Peterson Bertrand Pioneer P1742Q 318.6135

I:Conventional Irrigated Class
1 Creighton Peterson Bertrand Pioneer P14364PCUE 326.2428
2 Ashton Peterson Bertrand Pioneer P1742Q 313.5289
3 Dalton Peterson Bertrand Pioneer P14830AML 308.1164

Iowa Winners 
B:Conventional Non-Irrigated Class
1 Mike Whitman Calamus Preceon PR116-20RIB 323.3932
2 Ben Hron Lime Springs Brevant Seeds B04J45PCE 321.2085
3 Jeffrey Schutjer Titonka Pioneer P14830Q 314.9242

D:No-Till Non-Irrigated Class
1 Aaron VanDyke Searsboro Pioneer P14830AML 338.9277
2 John Ruff Monona Pioneer P09312V 334.3085
* John Ruff Monona Pioneer P14830Q 315.0987
3 John Becker Atlantic Pioneer P13777V 309.7270

F:Strip-Till, Minimum-Till, Mulch-Till, Ridge-Till Class Non-Irrigated Class
1 Kevin Lansing Ossian Pioneer P1027AM 330.3582
2 Gary & Dale Lansing Ossian DEKALB DKC63-91RIB 319.0812
3 Dan Gabeline Yarmouth DEKALB DKC114-99RIB 310.1491

G:No-Till Irrigated Class
1 Todd Folkerts Inwood Pioneer P13777V 273.6367
2 Jordan Folkerts Inwood Pioneer P13777V 271.2463
3 Greg Lynott Hawarden Jacobsen JS1331 VT2P 267.5338

H:Strip-Till, Minimum-Till, Mulch-Till, Ridge-Till Irrigated Class
1 Mark Schleisman Lake City Merschman 2512C-30 317.9727
2 Melissa Schleisman Lake City Pioneer P14830Q 311.9482
3 Matthew Schleisman Lake City DEKALB DKC114-42RIB 311.7488

I:Conventional Irrigated Class
1 Dave & Dan Lanz Wapello Pioneer P14830Q 302.5359
2 Chris Lindner Keokuk DEKALB DKC68-35RIB 290.1553
3 Gordon Brown Montrose DEKALB DKC68-35 279.4513

The 30 national and 567 state winners will be honored by NCGA at Commodity Classic in San Antonio, Texas, February 25 – 27, 2026.  

A complete list of the 2025 national and state Yield Contest winners can be found at ncga.com/YieldContest.



Weekly Ethanol Production for 12/12/2025

According to EIA data analyzed by the Renewable Fuels Association for the week ending December 12, ethanol production expanded 2.4% to a record high of 1.13 million b/d, equivalent to 47.50 million gallons daily. Output was 2.5% higher than the same week last year and 5.9% above the three-year average for the week. The four-week average ethanol production rate increased 0.9% to 1.12 million b/d, equivalent to an annualized rate of 17.20 billion gallons (bg).

Ethanol stocks dipped 0.7% to 22.4 million barrels. Stocks were 1.3% less than the same week last year and 3.7% below the three-year average. Inventories thinned across all regions except the East Coast (PADD 1).

The volume of gasoline supplied to the U.S. market, a measure of implied demand, ramped up 7.4% to a 15-week high of 9.08 million b/d (139.55 bg annualized). Demand was 1.7% more than a year ago and 3.2% above the three-year average.

Refiner/blender net inputs of ethanol jumped 6.5% to a 7-week high of 906,000 b/d, equivalent to 13.93 bg annualized. Net inputs were 0.3% more than year-ago levels and 1.4% above the three-year average.

Ethanol exports sprang 52.8% to an estimated 191,000 b/d (8.0 million gallons/day), the largest weekly volume since the start of August 2024. It has been more than a year since EIA indicated ethanol was imported.



Most Fertilizers Lower in Price Than Last Month

Most fertilizers are now lower in price compared to last month, according to retailers tracked by DTN for the second week of December 2025.

Six fertilizers were slightly lower while the remaining two fertilizers were a little higher. No fertilizers had considerable price moves. DTN designates a significant move as anything 5% or more. The six nutrients lower in price are DAP, which had an average price of $910/ton; MAP $917/ton; potash $489/ton; urea $584/ton; UAN28 $410/ton; and UAN32 $464/ton.

Two fertilizers were slightly higher looking back to the prior month. 10-34-0 had an average price of $671/ton while anhydrous was at $867/ton.

On a price per pound of nitrogen basis, the average urea price was $0.64/lb.N, anhydrous $0.53/lb.N, UAN28 $0.73/lb.N and UAN32 $0.73/lb.N.

All eight fertilizers are now higher in price compared to one year earlier. Compared to last year, 10-34-0 is 10% higher; potash is also 10% more expensive; MAP is 12% higher; urea is 18% more expensive; anhydrous is 20% higher; DAP is 23% more expensive; UAN28 is 27% higher; and UAN32 is 28% more expensive.