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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
This publication covers subjects on which a court may have rendered a decision more favorable to taxpayers than the interpretation by the IRS

Here's how you know

https://www.irs.gov/publications/p505
People who are in business for themselves will generally have to pay their tax this way

Here's how you know

https://www.irs.gov/publications/p463
An expense doesn’t have to be required to be considered necessary

Here's how you know

https://www.irs.gov/publications/p970
Beginning in 2026, individuals claiming the American opportunity credit or the lifetime learning credit will be required to have a Social Security Number (SSN) that is valid for work and that was issued before the due date of the return

Here's how you know

https://www.irs.gov/publications/p17
To be eligible, you and/or your spouse who received the tips must have a valid social security number (SSN)