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Apply through the PA Enterprise eGrants system (PA DCED).

PA DCED — Beginning Farmer Tax Credit Program

A Pennsylvania state tax credit for owners of agricultural assets who sell or lease those assets to a certified beginning farmer, administered by the PA Department of Community & Economic Development.



Owners of agricultural assets (established farmers/landowners) who sell or lease land, equipment, or other ag assets to a Pennsylvania-certified beginning farmer. The direct applicant is the asset owner, so the program is producer-facing.

A reduction or waiving of fees for meeting a certain criteria.

Discount

Transition

Legal & Finance

Credit equals 5% of the sale price (maximum $32,000) or 10% of annual rental income (maximum $7,000 per year). A statewide annual cap of $5 million applies across all applicants. Instrument is a tax credit (no matching Airtable instrument option).

Apply through MASBDA at (573) 751-2129 or masbda@mda.mo.gov.

MASBDA

The Missouri Beginning Farmer Tax Deduction Program allows farm owners who sell farmland to beginning farmers on or after August 28, 2023, to subtract from their Missouri adjusted gross income an amount equal to the portion of capital gains received. It is administered by the Missouri Agricultural and Small Business Development Authority (MASBDA).



Farm owners must dispose of farmland through a sale to a beginning farmer, a lease/rental (10 years or less), or a crop-share arrangement (10 years or less). Beginning farmers qualify if they have filed 1–10 Schedule F forms since age 18, obtained USDA beginning farmer loans, operate new production agriculture, or are qualified family members (related within the fourth degree).

Historically Underserved

For sales, the capital-gains deduction steps down by bracket: first $2,000,000 100% deductible; $2,000,001–$3,000,000 80%; $3,000,001–$4,000,000 60%; $4,000,001–$5,000,000 40%; $5,000,001–$6,000,000 20%. For rental/lease/crop-share arrangements, the owner may reduce Missouri adjusted gross income up to $25,000 per tax year. Effective for transactions on or after August 28, 2023.

Applicants complete NextGen applications and forms (available at nextgen.nebraska.gov/forms.html). Effective 11/20/25, a board-approved balance sheet and cash-flow statement must be submitted. The PPTE deadline to apply is September 1st of the year preceding the year for which exemptions are sought; approved applicants receive an Eligibility Certificate to present with Nebraska Department of Revenue Exemption Application Form 1027 to the County Assessor by December 31st.

Holle Evert

NextGen utilizes Nebraska's Beginning Farmer Tax Credit Act to help new producers get a head start in farming and ranching while giving back to farmers and ranchers who own agricultural assets. An asset owner receives a refundable Nebraska income tax credit each year for a minimum three-year lease with an eligible beginning farmer/rancher: 10% of the cash rent, or 15% of the value of&#x2004;share-crop rent, received each year for three years. A qualifying beginning farmer/rancher may also qualify for the Personal Property Tax Exemption (PPTE) on personal property used in production agriculture valued up to $100,000, exempt from Nebraska personal property taxes each year for three consecutive years, and may receive a one-time state income tax credit for the actual cost of participation in an approved financial management program, up to a maximum of $500. As of 10/01/25 the beginning farmer net worth limit is $750,000.



NextGen utilizes Nebraska's Beginning Farmer Tax Credit Act to help new producers get a head start in farming and ranching while giving back to farmers and ranchers who own agricultural assets. An asset owner receives a refundable Nebraska income tax credit each year for a minimum three-year lease with an eligible beginning farmer/rancher: 10% of the cash rent, or 15% of the value of share-crop rent, received each year for three years. A qualifying beginning farmer/rancher may also qualify for the Personal Property Tax Exemption (PPTE) on personal property used in production agriculture valued up to $100,000, exempt from Nebraska personal property taxes each year for three consecutive years, and may receive a one-time state income tax credit for the actual cost of participation in an approved financial management program, up to a maximum of $500. As of 10/01/25 the beginning farmer net worth limit is $750,000.

Beginning farmers/ranchers seeking to rent agricultural assets under a minimum three-year lease (the beginning farmer may be a relative if the parties meet succession-plan requirements), subject to a net worth limit of $750,000 (as of 10/01/25). Asset owners who lease agricultural assets to an eligible beginning farmer/rancher qualify for the refundable tax credit.

Delivered as tax credits and exemptions, not a cash award, so there is no dollar award ceiling — the benefit scales with your rent.

For the asset owner (the landlord). "An asset owner will receive a refundable tax credit equal to 10% of the cash rent or 15% of the value of the share crop rent received each year for three years." The credit is refundable, so it pays out even if it exceeds your Nebraska tax liability. NDA's own worked examples:
- Cash rent: "100 acres x $300 cash rent per acre = $30,000 total cash rent x 10% = $3,000 each year for three years for a total of $9,000"
- Share crop rent: "100 acres x 200 bushels per acre x 50% (owner's share) = 10,000 bushels x $5.00 = $50,000 for owners share x 15% = $7,500 each year for three years for a total of $22,500"
- Cow/calf share rent: "100 calves x 50% (owner's share) = 50 calves x $800 (value of animal at time of division of calves) = $40,000 x 15% = $6,000 each year for three years for a total of $18,000"

Contract length is the gate on the whole deal. The owner must "Sign a minimum of a three-year lease agreement on a farm or ranch," and the credit runs for those three years. "The beginning farmer may be a relative if the parties meet the succession plan requirements."

For the beginning farmer/rancher. Two separate benefits:
- Personal Property Tax Exemption — "Personal property used in production agriculture or horticulture, valued up to $100,000, may be exempted from Nebraska personal property taxes," and "The tax exemption may be received each year for three consecutive years." Note $100,000 is a property valuation limit, not a payment. "you do not need to rent from someone to be eligible for the PPTE."
- Financial management reimbursement — "A qualified beginning farmer/rancher may receive a one-time state income tax credit for the actual cost of participation in an approved financial management program incurred during the tax year for which the credit is claimed, up to a maximum of $500." One time only, and it reimburses actual cost, so it can be less than $500.

Eligibility limit that caps who qualifies, not what you get. "As of 10/01/25 the beginning farmer net worth limit is set at $750,000."

Timing that can cost you a year. The PPTE "Deadline to apply is September 1st of the year preceding the year for which exemptions are sought." Approved applicants get an Eligibility Certificate, which must be presented "to your County Assessor by December 31st for approval along with Nebraska Department of Revenue Exemption Application Form 1027."

CREP is administered in partnership with the USDA Farm Service Agency (FSA). To enroll, contact your local Farm Service Agency office or the Vermont Agency of Agriculture, Food & Markets Water Quality Division.

Ben Gabos

Phillip Wilson

Vermont's Conservation Reserve Enhancement&#x2004;Program (CREP) is a voluntary program designed to reduce sediment runoff and improve water quality by removing land from agricultural production and establishing vegetative buffers. State and federal funds are used to compensate landowners for the loss of productive agricultural land through upfront incentive payments and annual rental payments based on the total acreage dedicated to vegetated filter strips, forested buffers, or grassed waterways. CREP is an enhanced version of the federal Conservation Reserve Program (CRP).



Vermont's Conservation Reserve Enhancement Program (CREP) is a voluntary program designed to reduce sediment runoff and improve water quality by removing land from agricultural production and establishing vegetative buffers. State and federal funds are used to compensate landowners for the loss of productive agricultural land through upfront incentive payments and annual rental payments based on the total acreage dedicated to vegetated filter strips, forested buffers, or grassed waterways. CREP is an enhanced version of the federal Conservation Reserve Program (CRP).

CREP is an enhanced version of the federal Conservation Reserve Program (CRP), making eligibility requirements largely the same for both programs. To be eligible for the CREP program:

- The applicant must have owned or operated the land for 12 months prior to enrollment.
- The land must be in agricultural use.
- The land must be adjacent to a perennial stream or river that lack vegetative buffers and have agricultural related water quality impacts.

CREP does not cover isolated wetlands, man-made ponds or entire fields.

A payment that requires some percentage of matching contributions by the recipient.

Cost Share

Filter Strip

Grassed Waterway

Air Quality

Carbon Capture

Certification

High Tunnel

Landscape

Regenerative

Soil Health

Wildlife & Pollinator Habitat

Certified Organic

Certified Grassfed

Cover Crops

Reduced Tillage

Water Management

Federal cost-share and incentive payments are available to cover 90% of the implementation costs. In most instances the costs may be 100% covered with help from the US Fish and Wildlife Service. Landowners receive a lump sum payment once the state and federal contracts are signed, and annual payments for the next 15 years. The payments are based on the quality of soils within the buffer area and the type of agricultural use the land has had within the last decade. Contracts can either be 15 or 30 years. Eligible practices include vegetated filter strips, forested buffers, and grassed waterways.

List of Agricultural Funding for Rental Income