As Congress prepares for work on tax reform, the House Agriculture Committee reviewed the issues impacting farmers and ranchers Wednesday. American Farm Bureau Federation senior director of congressional affairs Pat Wolff said tax policies are needed that recognizes agriculture as a unique high risk business. Wolff said estate taxes and capital gains taxes must be addressed. The tax code has not been rewritten since 1986. Those testifying advocated the need for reform that simplifies tax policy and reduces the tax burden on farmers and ranchers.