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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
119-21 (July 4, 2025), commonly known as the One Big Beautiful Bill Act (OBBBA), made several amendments to Code section 168(k) to provide taxpayers with a permanent 100% additional first-year depreciation deduction for qualified property acquired and placed in service, and specified plants planted or grafted, after

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https://www.irs.gov/publications/p970
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https://www.irs.gov/publications/p17
Secure .gov websites use HTTPS A lock () or https:// means you've safely connected to the .gov website. Share sensitive information only on official, secure websites. English Include Historical Content - Any -No Search Include Historical