Other
Virginia Agricultural Best Management Practices Tax Credit Program
Virginia Department of Conservation and Recreation (through local Soil and Water Conservation Districts; credit claimed with Virginia Department of Taxation)
What you can get
Refundable state income tax credit: 25% of the first $100,000 of the producer's own out-of-pocket BMP expenditures, or 50% with an approved Resource Management Plan (25% if cost-share was also received); excess refunded at 100% of face value • Aggregate credit may not exceed $75,000. If VACS cost-share is received, only the producer's out-of-pocket share counts. Practices must be approved by the SWCD Board, completed within the taxable year, and certified. Authorized for taxable years before January 1, 2030.
- Readiness
- Local office first
- Who can apply
- producer, Virginia individuals and corporations engaged in agricultural production for market (or with equines) with an SWCD approved soil conservation plan or Resource Management Plan
- Coverage
- VA
- Deadline & timing
- Continuous SWCD sign-up before installation; districts set local completion deadlines. Complete and certify the BMP within the taxable year. Districts provide Form ABM and certificates by January 31 of the following year. Submit required documents to Virginia Tax before filing the tax return and no later than December 31.
- Eligibility
- Eligible applicants: producer, Virginia individuals and corporations engaged in agricultural production for market (or with equines) with an SWCD-approved soil conservation plan or Resource Management Plan.
Optional expert service · $249
Turn program research into an application package.
An eligibility screen for one farm, a shortlist of up to three relevant programs, and draft practice justifications and a document checklist for one selected application. Delivered within 7 business days after intake.
Last verified Nov 5, 2026. Always confirm current terms and deadlines on the official site before applying.
Plan your next step
Run a quick soil assessment or ask an agronomist how this program fits your fields.