What is it that is gong to change for the farmers?  Are there any under-18's who own a farm?  I doubt it.  If a family member is helping out on the farm, then that person has to keep a log on what they do and for how long (not a hard task to do at the end of each day), and that can be paid a comparable amount for doing such.  And then pay their fair share of income taxes on it like everyone else.  And if the farm has non-family members working it, they can be paid also from the farm income.  And so, after all payments, the corporation pays tax on the profits of that year, just like any other corporation, except that the small business amount will pay tax at 15%, far less than any ordinary person.  So they are not hard-done by; they have to follow the rules and intent of the law like the rest of us.  So, until we can see a real-life problem, it's time to stop bitching at something that doesn't deserve it.