Farmers’ Legal Action Group, Inc. (FLAG) has released a new publication, Farmers’ Guide to the 2021 Paycheck Protection Program (PPP). The deadline to sign up for PPP is now May 31, 2021, so it is not too late to apply. The new Guide explains the important recent changes to PPP that affect farmers. For example, PPP rules now allow farmers to receive two different PPP loans, what the program calls “first draw PPP loans” and “second draw PPP loans.” In addition, farmers can use gross income, not net profit, as the basis of a loan. The Guide describes these and other rules, such as farmer eligibility for PPP loans, in detail. The Guide also explains how farmers can go about getting PPP loans forgiven, and how to go forward if a loan is denied or if loan forgiveness is denied.