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Roger McEowen interviewed by Suzanne Alexander, RFD-TV Market Day Report, December 12, 2025 Officials set a deadline for Friday, December 19, 2025 to declare 2025 acreage reports with the USDA, to access the new Farmer Bridge Assistance (FBA) payment program. But how will the USDA go about calculating those payments based on the type of crop and planted acreages? Professor McEowen discusses what these payment calculations may look like and the potential tax implications of bridge payments for producers. He also shares his key takeaways from the program, including what he has heard from farmers about the need for, and shortcomings of, this aid rollout. Roger McEowen is the Professor of Agricultural Law and Taxation at Washburn University School of Law in Topeka, Kansas. From RFD-TV Market Day Report, December 12, 2025; uploaded with permission.