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You can deduct expenses for conservation practices not included on the NRCS county plans only if the practice is a part of an individual site plan
from the top result below

Here's how you know

https://www.irs.gov/publications/p225
If you need more information on a subject, get the specific IRS tax publication covering that subject

Here's how you know

https://www.irs.gov/publications/p17
For the latest information about the tax law topics covered in this publication, such as legislation enacted after it was published, go to IRS