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taxmap/pubs/p225-020.htm#en_us_publink1000218009

Plan Certification(p28)


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Plan Certification

You can deduct soil and water conservation expenses only if they are consistent with a plan approved by the Natural Resources Conservation Service (NRCS) of the Department of Agriculture. If no such plan exists, the expenses must be consistent with a soil conservation plan of a comparable state agency. Keep a copy of the plan with your books and records to support your deductions.
taxmap/pubs/p225-020.htm#en_us_publink1000218010

Conservation plan.(p28)


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A conservation plan includes the farming conservation practices approved for the area where your farmland is located. There are three types of approved plans. Individual site plans can be obtained from NRCS offices and the comparable state agencies.