WASHINGTON, Jan. 25 -- Jeffrey J. Smith, chief financial officer at CorTrust Bank, Mitchell, South Dakota, has issued a public comment letter urging the U.S. Department of the Treasury Internal Revenue Service to enhance guidance related to the Agricultural Conservation Reserve Enhancement (ACRE) program. The bank emphasizes that adjustments to the tax exemption provisions could crucially lower interest rates for farmers and ranchers, thereby benefiting local economies. In the letter, CorTrust  more ST