by Lesley Robinson, President – Montana Stockgrowers Association
As a cattle rancher in Phillips County, I understand the challenges of running a family-owned ranch and why it’s important for family-owned small businesses to have certainty in policies that affect businesses.
I currently serve as the Montana Stockgrowers Association President and one of our key focus areas this year has been improving the tax climate for ranching families and ensuring the exemption sunsets looming at the end of 2025 were addressed by Congress. As part of this effort, we took our boots to Capitol Hill, making four trips to Washington, D.C., this spring to ensure lawmakers heard stories from Montana and we shared the importance of immediate action.
Ninety-eight percent of farms and ranches in the U.S. are pass-through entities. Additionally, agriculture in the U.S. will see its largest generational transfer in the next two decades. For both reasons, it was imperative that in 2025 we secured certainty to those in agriculture and main street America.
The One Big Beautiful Bill makes the small business deduction permanent, provides ranchers with additional flexibility in the tax code to make upgrades and investments in our operations, and makes the death tax exemption permanent so the next generation doesn’t have to sell off valuable assets when the ranch transitions to them.
I’m proud to have a representative like Troy Downing who helped get this bill across the finish line.
The One Big Beautiful Bill has a lot to offer Montana’s ranching families and our rural communities.
Lesley Robinson
Phillips County Rancher and Montana Stockgrowers President
