Tax planning is pretty simple for a cash basis farmer.

If your taxes rates don't change much between years or may go down - delay income, speed up deductions. But only planned deductions you would make anyway.

If your rates are likely to go up, speed up income, delay deductions.

Writing off equipment purchases now with section 179 is just a way to speed up deductions. I think the point some are making is that folks buy stuff they don't need using credit. That is really not tax planning

 The other point of of course is congress should have dealt with this already.