Cover photo for Tree Assistance Program

Tree Assistance Program (TAP)

Farm Service Agency

About

The Tree Assistance Program (TAP) provides financial assistance to eligible orchardists and nursery tree growers to replant or rehabilitate eligible trees, bushes, and vines lost by natural disasters. TAP is administered by the Farm Service Agency (FSA) of the U.S. Department of Agriculture (USDA).

Commodities

Eligibility

Eligible Tree Types

Eligible trees, bushes, and vines are those from which an annual crop is produced for commercial purposes. Nursery trees include ornamental, fruit, nut and Christmas trees produced for commercial sale. Trees used for pulp or timber are not eligible for TAP assistance.

Eligible Losses

To be considered an eligible loss:

  • A requisite death loss must first be sustained; a stand of eligible trees, bushes, or vines must have suffered more than a 15 percent mortality loss (after normal mortality) due to a natural disaster;

  • Mortality loss on a stand of eligible trees, bushes, or vines is based on:

  • Each eligible disaster event, except for losses due to plant disease; and

  • For plant disease, the time period as determined by the FSA for which the stand is infected.

  • The loss must not have been preventable through reasonable and available measures;

  • The loss must be visible and obvious to the FSA representative; if the loss is no longer visible, FSA may accept other loss evidence and determine whether that other evidence substantiates that an eligible loss due to natural disaster occurred; and

  • FSA may require information from a qualified expert to determine extent of loss in the case of plant disease or insect infestation.

Eligible Orchardists and Nursery Tree Growers

To qualify for TAP, eligible orchardists and nursery tree growers must:

  • Have suffered a qualifying tree, bush or vine loss in excess of 15 percent mortality for the stand (adjusted for normal mortality) due to an eligible natural disaster;

  • Have owned the eligible trees, bushes and vines when the natural disaster occurred, but eligible growers are not required to own the land on which owned eligible trees, bushes and vines are planted; and

  • Replace eligible trees, bushes and vines within 12 months from the date the TAP application is approved.

Terms

Acreage Limitation

The cumulative total quantity of acres planted to trees, bushes, or vines for which an eligible orchardist or nursery tree grower can receive TAP payments cannot exceed 1,000 acres annually.

Payment Limitation and Average Adjusted Gross Income (AGI)

For losses that occurred on or after January 1, 2017, there is no payment limitation for TAP.

In applying the limitation on average adjusted gross income (AGI), a person or legal entity is ineligible for payment under TAP if the AGI of the person or legal entity for the relevant tax years exceeds $900,000. Direct attribution applies to TAP and is used for AGI purposes as well. Under direct attribution, any payment to a legal entity will be considered (for payment limitation purposes) to be a payment to persons or legal entities with an interest in the legal entity or in a sub-entity.

Resources

Similar Programs

Details

Release Date

January 1, 2019

Organization

Farm Service Agency (FSA)

Financial Instrument

Grant

Maximum Award Amount

$125,000

Image Credit

Poytr

Updated July 12, 2021

This information was gathered from public sources. Ambrook is not responsible for or able to affect the results of any financial programs listed, nor are they responsible for any incorrect information that is listed or is on the hyperlinked external sites. All information is subject to change.