Newly allocated base acres can be included in ARC or PLC calculations starting with the 2026 crop year, but receiving acres does not guarantee a payment. USDA’s Farm Service Agency (FSA) capped the nationwide allocation at 30 million acres and reduced new allocations by 3.69% because eligible acreage exceeded the cap. The window to review or opt out of the allocation has closed; the separate deadline to elect and enroll for 2026 is December 11, 2026.
What base acres do—and what they do not mean
Base acres are historical program acres used in calculating certain farm-safety-net payments. They are not necessarily the acres a farm plants today, and planting a crop now does not automatically create an equivalent amount of base acreage. The USDA Economic Research Service explains the historical link between base acres and program payments in its overview of farm commodity policy.
The Working Families Tax Cuts Act, also called the One Big Beautiful Bill Act, authorized a one-time allocation of up to 30 million additional base acres nationwide beginning with the 2026 crop year. The cap applied across the country, not separately to every farm. Because eligible acreage exceeded it, FSA applied a 3.69% across-the-board prorated reduction to newly allocated acres. FSA announced the cap and proration on September 15, 2026; the law enacted July 4, 2025 authorized the allocation.
How a farm qualified for new base acres
In general, the allocation calculation looked at the farm’s acreage history for the 2019–2023 crop years. It included planted and prevented-from-planting acreage for covered commodities, along with a specified eligible noncovered-commodity acreage component subject to a lesser-of calculation. The result was compared with the farm’s existing base acres, excluding unassigned base acres. FSA’s public summary said the relevant acreage had to exceed existing base acres in effect on September 30, 2024, and that a covered commodity must have been planted or prevented from being planted on the farm in at least one of the 2019–2023 years.
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That summary is not a substitute for the detailed statutory and regulatory calculation. Double cropping, changes in ownership, and the noncovered-commodity component can affect edge cases. For the governing mechanics, consult the final rule and FSA’s May 2026 explanation, or ask the county FSA office to explain the farm’s notice.
How to check the allocation—and what deadlines remain
Base-allocation review is over
FSA’s review period ran from June 1 through August 31, 2026. That period to review a base allocation summary, request a correction, or opt out has ended. FSA said notifications became available September 16 through its ARC/PLC website using Login.gov or through county offices. For an individual farm’s allocation, use its FSA notice or contact its county office; the nationwide proration alone does not establish the number assigned to a particular farm.
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2026 ARC/PLC election and enrollment remain open through December 11
The election and enrollment period for the 2026 crop year runs September 16 through December 11, 2026. Producers choose ARC-County (ARC-CO) or PLC by covered commodity, or ARC-Individual (ARC-IC) for the entire farm, and must have a signed annual enrollment contract. FSA’s enrollment announcement provides the current program information.
If a producer misses the December 11 election deadline, the farm’s prior election remains in place, but the farm is ineligible for 2026 program-year payments. The ended allocation-review period and the still-open 2026 election and enrollment period are separate processes.
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ARC or PLC: understand the different payment triggers
| Program choice | Payment trigger | Election scope |
|---|---|---|
| ARC-County (ARC-CO) | Actual county revenue falls below a guarantee based on historical data and market conditions. | By covered commodity. |
| PLC | The effective price for a covered commodity falls below its effective reference price. | By covered commodity. |
| ARC-Individual (ARC-IC) | Farm-level actual revenue falls below a guarantee based on historical data and market conditions. | The entire farm. |
These are different risk protections, and the better fit depends on farm-specific crops, yields, prices, and revenue. An allocation or program election alone does not mean a payment will trigger: payment formulas and program rules still apply. See FSA’s ARC and PLC program overview for program details.
Independent reader supportYour contribution helps us test, update, and keep practical guides available for everyone.What the 2026 change means for producers
For an eligible farm, additional base acres can enter the program calculation beginning with the 2026 crop year. The final amount was subject to the nationwide cap and proration, and the acreage is not a guaranteed benefit in cash. FSA reported approximately $13.8 billion in gross ARC and PLC payments for the 2025 crop year on October 7, 2026, describing it as the largest annual payout since the programs were established under the 2014 Farm Bill. That is a reported payment total for 2025, not a forecast or promise for 2026.
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