“…There have been studies investigating differences across race in the distribution of government programs like crop insurance (Teal & Stevens, 2023), Market Facilitation Program and Coronavirus Food Assistance Program (Giri et al, 2022), Paycheck Protection Program (Demko & Sant'Anna, 2023; Sant'Anna et al, 2023), and Farm Service Agency loans (Escalante et al, 2018; Ghimire et al, 2020; Mishra et al, 2023; Wu et al, 2012). To our knowledge this is the first paper to examine the distribution of tax benefits to farm households by race and ethnicity.…”