Farm Service Agency Taxpayer Outreach Education and Technical Assistance (American Rescue Plan Assistance)

The American Rescue Plan Act 2021, H.R. 1319, signed into law on March 11, 2021, Section 1003 allocated funding to USDA for this work and leverages FSA's cooperative agreement authority. This was followed by the August 16, 2022, Inflation Reduction A

FSA has established a national Farm Tax Education and Asset Protection Initiative. This initiative is providing educational materials and resources to farmers and service providers regarding ag taxes. These materials will be created by ag tax experts through cooperative agreements. By connecting tax experts to USDA's larger stakeholder and producer network and program staff we are creating important educational opportunities and responding to producers' and taxpayers' needs in real time. This initiative not only helps producers understand the relationship between their taxes and USDA program payments but also provides key stakeholders such as farm financial educators, Extension staff, lenders, and tax preparers with timely and valuable information regarding the tax implications of USDA programs.

Applicants and applications must meet eligibility criteria by the application deadline to be considered for award. Applicant entities identified in the SAM.gov exclusions database as ineligible, prohibited/restricted, or excluded from receiving Federal contracts and certain Federal assistance and benefits will not be considered for Federal funding, as applicable to the funding being requested under this Federal program (2 CFR 200.206(d)).

Except as otherwise indicated in specific Notices of Funding Opportunities under the program, assistance funds may be used for project costs in accordance with 2 CFR 200, Subpart E - Cost Principles. Funds are intended to provide outreach, mediation, financial training, capacity building training, cooperative development training and support, and other technical assistance on issues concerning food, agriculture, agricultural credit, agricultural extension, rural development, or nutrition to socially disadvantaged farmers, ranchers, or forest landowners, or other members of socially disadvantaged groups.

Unallowable costs are outlined in 2CFR-200.

Funding for this program is not cyclical. Funding opportunities will be announced as funding is available and as agency priorities dictate. Funds are primarily available through the American Rescue Plan Act. The agency seeks to compete funding wherever possible. The agency may choose to award funding noncompetitively when seeking to fund continuing work already started under a previous award, activities that cannot be delayed due to an emergency, work where it is impractical to secure competition, fund unique and innovative unsolicited applications, or other reasons. Method of awarding/releasing assistance: Program funds may be released on a reimbursable project basis or deliverable basis, or an advance basis in accordance with 2 CFR 200.305.

The agency seeks to compete funding wherever possible. The agency may choose to award funding noncompetitively when seeking to fund continuing work already started under a previous award, activities that cannot be delayed due to an emergency, work where it is impractical to secure competition, fund unique and innovative unsolicited applications, or other reasons. For competitive awards, additional specific award procedures may be outlined in individual Notices of Funding Opportunities published on Grants.gov. However, procedures will generally follow the steps set out here. Once funding decisions are made, the agency may contact individual applicants to clarify certain components of their applications. Merit/technical reviews of all applications will be conducted by a technical review board nominated by the approving official. Risk reviews will be conducted by the FPAC Business Center, Grants and Agreements Division. The approving official will make the final award decisions. The approving official for this opportunity is the FSA Associate Administrator. Reviews will be conducted in a multi-phase process in which an interagency staff panel from FPAC agencies will make recommendations to the approving official. Interagency reviewers will be selected based upon knowledge, skills, training, and experience in relevant fields.

All funds have been expended. There will be no future opportunities for additional funding.