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IRS.gov Website
Publication 225
taxmap/pubs/p225-020.htm#en_us_publink1000218009

Plan Certification(p27)

rule
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.(p27)

rule
A conservation plan includes the farming conservation practices approved for the area where your farmland is located. There are three types of approved plans.
A list of NRCS conservation programs is available at www.nrcs.usda.gov/programs. Individual site plans can be obtained from NRCS offices and the comparable state agencies.