Private Applicator Training Schedule for 2019
24– Jan 2 Office
6-8 KY Fruit & Vege-
8– 2019 Winter Wheat
Meeting; Bruce Con-
vention Center Hop-
kinsville, 8 AM– 3 PM
15– Private Applicator
Annex, 8:30 AM &
17–Field Trip To KY
tion, Leave Extension
Office by 6:45 AM
21– Office Closed for
28– Beef Series, Ex-
tension Annex; 6 PM
29– PBPT, Extension
Annex; 1 PM
31– Ag Water Quality
Planning, 6 PM Ex-
Cooperative Extension Service
1534 US Hwy 60 E
Marion, KY 42064
Fax: (270) 965-5237
Spring Calving Herd
Be sure that weaned heifer calves are on
a feeding program which will enable
them be at about 65% of their mature
weight before the start of the breeding
Body condition is important, plan an
adequate winter program for cows to be
at least body condition score 5 (carrying
enough flesh to cover the ribs) before the
calving and breeding season. This will
help them to breed early in the spring.
Divide the herd into groups for winter
Begin feeding the lowest quality forage
to dry cows which are in good condition
during early winter and save the
best hay for calving time or for
Fall Calving Herd
Get breeding supplies together, if
using estrous synchronization
Have Breeding Soundness Evalua-
tion (BSE) performed on bulls (even
if you used them this spring).
The fall breeding season starts.
Breeding can best be accomplished
on stockpiled fescue pasture; other-
wise, cows with calves should be fed
25-30 pounds of good quality hay or
its equivalent. Supplement with
grain, if needed, and minimize hay
It’s time to renew your private applicator yellow card. Postcards will be sent to those
who have taken the training in the past and cards are expiring at the end of this year.
The two hour long training will feature videos, presentations, and discussion. Once
the training is completed you will receive your yellow card that will allow you to pur-
chase the restricted use chemicals.
Trainings are free and choose one to attend. Please RSVP by calling the office at 270-
January 15, 2019 8:30 AM
January 15, 2019 6:00 PM
February 12, 2019 2:00 PM
February 28, 2019 6:00 PM
March 12, 2019 8:30 AM
March 12, 2019 6:00 PM
All trainings will be held at the Extension
Annex (house next to the office).
Timely Tips– Beef Cattle
The Tax Cuts and Jobs Act
of 2017 (TCJA) has changed how
farm producers depreciate assets.
Under the old law, new (brand new
never been used) farm equipment
was classified as 7-year property.
Now, new farm equipment is clas-
sified as 5-year MACRS property.
Used farm equipment is still classi-
fied as 7-year property.
Under the old law 3, 5, 7, and 10
year farm property was depreciat-
ed at 150 % declining balance.
Now, under TCJA 3, 5, 7 and 10-
year farm property will be depreci-
ated at 200 % declining balance.
This allows the farm producer to
get depreciation at a faster rate.
Farm assets in the 15 and 20-year
MACRS recovery classes remain at
150 % declining balance method.
The TCJA has increased Section
179 deduction to $1,000,000 in
2018 for qualified property. Sec-
tion 179 expense deduction is re-
duced dollar for dollar if the cost of
qualifying Section 179 property
placed in service in 2018 is over
$2,500,000. If qualifying Section
179 property is greater than
$3,500,000 farm producers cannot
take Section 179 expense deduc-
The total amount of Section
179 deduction farm producers can
take on sports utility vehicle (SUV)
placed in service in 2018 is
$25,000. Vehicles must be rated at
more than 6,000 pounds gross ve-
hicle weight but not more than
14,000 pounds gross vehicle
weight. This is for SUVs used for
farm business purposes.
Special Depreciation Allow-
ance (Bonus Depreciation) for farm
assets placed in service in 2018 are
eligible for a 100% deprecia-
tion allowance. This rate will
stay in effect thru 2023. In
the past only new (brand new
never been used) items were
eligible for Special Deprecia-
tion Allowance. Now, both
new and used assets are eli-
gible. Special Depreciation
Allowance is not an election.
If you do not plan to use Spe-
cial Depreciation Allowance
you must elect out of it on a
class by class basis.
The tax changes that have
been enacted in the Tax Cuts and
Jobs Act of 2017 are some of the
biggest changes to our tax code
since 1986. Farm producers should
consult with their tax advisors to
see how the law will affect them
Farm Asset Depreciation Changes for 2018
by Rush Midkiff, Extension Specialist for Farm Business Analysis