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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
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https://www.irs.gov/publications/p225
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https://www.irs.gov/publications/p505
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https://www.irs.gov/publications/p463
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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

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https://www.irs.gov/publications/p17
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