Resource Enhancement and Protection (REAP) Program

Resource Enhancement and Protection (REAP) Program is sponsored by Pennsylvania Department of Agriculture, Pennsylvania State Conservation Commission. The REAP program offers tax credits to Pennsylvania farmers who implement best management practices or purchase equipment to improve soil health and water quality on their farms. These tax credits can be combined with other state and federal funding.

Apply for the Resource Enhancement & Protection (REAP) Program Apply for the Resource Enhancement & Protection (REAP) Program If you are a farmer, business, or landowner, you could get tax credits through the Resource Enhancement & Protection (REAP) Program. REAP is a first-come, first-served program that enables farmers, businesses, and landowners to earn PA income tax credits to offset the cost of implementing conservation practices.

Tax credits provided by the REAP program help farmers offset the costs of implementing best management practices (BMPs) that benefit their farms and work to protect water quality at the same time. \r\nThe Commission will accept 2026-27 REAP applications beginning August 1st, 2026 . \r\n Emailed applications should be sent to : RA-AGSCC-REAP@pa.

gov \r\n Applications will be accepted on a first-come, first-served basis. \r\n The deadline for submitting REAP applications is October 30th, 2026. \r\n PACS Certified Farms and PA Preserved Farms may submit applications beginning July 1, 2026 .

\r\n For more information on how to become PACS certified, click here. \r\nFor more information on how to become a PA Preserved Farm, click here. .

REAP is a first-come, first-served program that enables farmers, businesses, and landowners to earn PA income tax credits to offset the cost of implementing conservation practices. Tax credits provided by the REAP program help farmers offset the costs of implementing best management practices (BMPs) that benefit their farms and work to protect water quality at the same time.

The Commission will accept 2026-27 REAP applications beginning August 1st, 2026 . Emailed applications should be sent to : RA-AGSCC-REAP@pa. gov Applications will be accepted on a first-come, first-served basis.

The deadline for submitting REAP applications is October 30th, 2026. PACS Certified Farms and PA Preserved Farms may submit applications beginning July 1, 2026 . For more information on how to become PACS certified, click here.

For more information on how to become a PA Preserved Farm, click here. . Eligibility for the program is based on compliance with the PA Clean Streams Law.

\r\n For agricultural operations, this means: Up-to-date Agricultural Erosion and Sedimentation (E&S) Plans and Manure/Nutrient Management Plans for all acres farmed. \r\n \r\n REAP tax credits may be used to pay PA income tax for any individual or entity that has PA income tax obligations, dollar-for-dollar, for up to 15 years from the date of issuance. \r\n The credits can be sold or transferred one year after issuance.

\r\n Agricultural operations are eligible for up to $250,000 of REAP tax credits in a 7-year period. \r\n Non-ag businesses and individuals can earn PA REAP tax credits by sponsoring an eligible project. Eligibility for the program is based on compliance with the PA Clean Streams Law.

For agricultural operations, this means: Up-to-date Agricultural Erosion and Sedimentation (E&S) Plans and Manure/Nutrient Management Plans for all acres farmed. REAP tax credits may be used to pay PA income tax for any individual or entity that has PA income tax obligations, dollar-for-dollar, for up to 15 years from the date of issuance. The credits can be sold or transferred one year after issuance.

Agricultural operations are eligible for up to $250,000 of REAP tax credits in a 7-year period. Non-ag businesses and individuals can earn PA REAP tax credits by sponsoring an eligible project. REAP provides tax credits at levels of 50%, 75%, or 90% of costs incurred in the implementation of BMPs that reduce nitrogen, phosphorus, and sediment pollution.

Projects eligible for 50% reimbursement: no-till planting equipment; precision nutrient application equipment; manure storage structures; cover crops; grazing practices; forested riparian buffers; others Projects eligible for 75% reimbursement: BMPs that reduce pollution runoff from animal concentration areas; Nutrient/Manure Management Plans; Conservation/Ag E&S Plans; others Projects eligible for 90% reimbursement (In an ag-impaired watershed) - multi-species cover crops; forested riparian buffers (50+ ft wide); livestock exclusion from streams and associated practices; others REAP provides tax credits at levels of 50%, 75%, or 90% of costs incurred in the implementation of BMPs that reduce nitrogen, phosphorus, and sediment pollution.

Projects eligible for 50% reimbursement: no-till planting equipment; precision nutrient application equipment; manure storage structures; cover crops; grazing practices; forested riparian buffers; others Projects eligible for 75% reimbursement: BMPs that reduce pollution runoff from animal concentration areas; Nutrient/Manure Management Plans; Conservation/Ag E&S Plans; others Projects eligible for 90% reimbursement (In an ag-impaired watershed) - multi-species cover crops; forested riparian buffers (50+ ft wide); livestock exclusion from streams and associated practices; others 2026-2027 Agricultural Program Updates Practice Enhancements & Reimbursement REAP expanded its incentivization of manure injection by adding drag line equipment to the list of REAP-eligible BMPs.

REAP-eligible costs for drag line equipment will be capped at $70,000. In addition, REAP-eligible costs for manure injectors will be capped at $70,000. Manure aeration equipment is a newly added BMP eligible for REAP tax credits.

REAP-eligible costs will be capped at $50,000 of REAP-eligible costs. Requires installation by a qualified manure aeration equipment installer/dealer (ex.

Dairy Power technician ( Dairy Power Slurry Equipment ) Forested Riparian Buffer Incentive \r\n REAP will now incentivize the installation of forested riparian buffers by offering a significantly higher reimbursement for REAP-eligible no-till equipment in conjunction with the installation of new buffers. \r\n \r\n Level 1 (Basic): REAP credit is 50% of purchase price and eligible cost is capped at $200,000.

Level 1 reimbursement applies to ag operations that have received REAP tax credits on 3 or more pieces of no-till equipment in the past 7 years. Level 1 applicants are eligible to move to Level 2 or Level 3 by installing Integrated Erosion Control/Habitat areas or Riparian Forest buffers. \r\n Level 2 (Integrated Erosion Control & Habitat Area Incentive): REAP credit is 50% of purchase price and eligible cost is capped at $250,000.

Applies to: Ag operations that have received REAP tax credits on fewer than 3 pieces of no-till equipment in the past 7 years. Ag operations that have no eligible riparian areas and install an eligible Integrated Erosion Control & Habitat Area at the time of purchasing the no-till equipment. \r\n \r\n Level 3 (Riparian Forest Buffer Incentive): REAP credit is 90% of purchase price and eligible cost is capped at $250,000.

Level 3 funding applies to ag operations that install (or have recently installed) a new riparian forest buffer on all stream frontage owned by the ag operation. The buffer must have a minimum width of 35 feet. Practice Enhancements & Reimbursement REAP expanded its incentivization of manure injection by adding drag line equipment to the list of REAP-eligible BMPs.

REAP-eligible costs for drag line equipment will be capped at $70,000. In addition, REAP-eligible costs for manure injectors will be capped at $70,000. Manure aeration equipment is a newly added BMP eligible for REAP tax credits.

REAP-eligible costs will be capped at $50,000 of REAP-eligible costs. Requires installation by a qualified manure aeration equipment installer/dealer (ex.

Dairy Power technician ( Dairy Power Slurry Equipment ) Forested Riparian Buffer Incentive REAP will now incentivize the installation of forested riparian buffers by offering a significantly higher reimbursement for REAP-eligible no-till equipment in conjunction with the installation of new buffers. Level 1 (Basic): REAP credit is 50% of purchase price and eligible cost is capped at $200,000.

Level 1 reimbursement applies to ag operations that have received REAP tax credits on 3 or more pieces of no-till equipment in the past 7 years. Level 1 applicants are eligible to move to Level 2 or Level 3 by installing Integrated Erosion Control/Habitat areas or Riparian Forest buffers. Level 2 (Integrated Erosion Control & Habitat Area Incentive): REAP credit is 50% of purchase price and eligible cost is capped at $250,000.

Applies to: Ag operations that have received REAP tax credits on fewer than 3 pieces of no-till equipment in the past 7 years. Ag operations that have no eligible riparian areas and install an eligible Integrated Erosion Control & Habitat Area at the time of purchasing the no-till equipment. Level 3 (Riparian Forest Buffer Incentive): REAP credit is 90% of purchase price and eligible cost is capped at $250,000.

Level 3 funding applies to ag operations that install (or have recently installed) a new riparian forest buffer on all stream frontage owned by the ag operation. The buffer must have a minimum width of 35 feet. PACS-certified farms and participants in the PA Farmland Preservation program may submit REAP applications prior to the August 1st general opening of the program.

PACS-certified farms and participants in the PA Farmland Preservation program may submit REAP applications prior to the August 1st general opening of the program.

Specifications for equipment manufactured more than 10 or 20 years ago No-Till Planting Equipment \r\n Eligible cost of equipment older than model year 2006 will be capped at $15,000* Precision Nutrient Application Systems \r\n Eligible cost of Equipment older than model year 2016 capped at $15,000* \r\n \r\n Refurbished equipment older than 10/20 years requires proof from a dealer to be eligible for any amount beyond cost cap.

(Equipment must be refurbished within 6 months of purchase and/or prior to use on the ag operation for the nearest respective planting season.)

Specifications for equipment manufactured more than 10 or 20 years ago No-Till Planting Equipment Eligible cost of equipment older than model year 2006 will be capped at $15,000* Precision Nutrient Application Systems Eligible cost of Equipment older than model year 2016 capped at $15,000* Refurbished equipment older than 10/20 years requires proof from a dealer to be eligible for any amount beyond cost cap.

(Equipment must be refurbished within 6 months of purchase and/or prior to use on the ag operation for the nearest respective planting season.) Tax Credits are awarded on a first-come, first-served basis and applications are accepted until available tax credits for the year are exhausted. REAP differs from traditional conservation programs.

PA tax credits are issued after the installation of a practice or purchase of eligible equipment. State or federal cost-share portions of a project are ineligible for REAP tax credits. Through REAP's sponsorship program, another business could help finance a project and apply for the tax credit instead of the producer.

An accountant or other financial professional can advise farmers on the benefits of REAP for their operation. REAP tax credits may be sold, and there are individuals and corporations that wish to reduce their tax liability by purchasing tax credits. Several brokers in Pennsylvania help arrange tax credit sales.

Tax Credits are awarded on a first-come, first-served basis and applications are accepted until available tax credits for the year are exhausted. REAP differs from traditional conservation programs. PA tax credits are issued after the installation of a practice or purchase of eligible equipment.

State or federal cost-share portions of a project are ineligible for REAP tax credits. Through REAP's sponsorship program, another business could help finance a project and apply for the tax credit instead of the producer. An accountant or other financial professional can advise farmers on the benefits of REAP for their operation.

REAP tax credits may be sold, and there are individuals and corporations that wish to reduce their tax liability by purchasing tax credits. Several brokers in Pennsylvania help arrange tax credit sales. \r\n RA-AGSCC-REAP@pa.

gov REAP Sponsorship Fact Sheet REAP Tax Credit Broker List REAP 2026-27 Program Updates Webinar Slides REAP Sale and Transfer Application Packet REAP Sponsorship Fact Sheet REAP Tax Credit Broker List REAP 2026-27 Program Updates Webinar Slides REAP Sale and Transfer Application Packet REAP Conservation District Technician Webinar 2025 REAP Program Update Live Q & A REAP Conservation District Technician Webinar 2025 REAP Program Update Live Q & A