Evaluating the Economic Consequences of Possible Section 199A(g) Expiration of Agricultural Cooperatives in the Upper Midwest

Written collaboratively by Matthew Elliot and Frayne Olson, Professor and Director of the Quentin Burdick Center of Cooperatives, North Dakota State University

This study’s main objective is to comprehensively evaluate the potential economic impact of Section 199A(g) deduction sunsetting on agricultural cooperatives and rural communities. Thus, our research will robustly quantify the possible financial ramifications of these cooperatives and their encompassing rural communities where value-added money circulates may be experienced if the provision expires.