Apply for the Resource Enhancement & Protection (REAP) Program

If you are a farmer, business, or landowner, you could get tax credits through the The Resource Enhancement & Protection (REAP) Program. 

Apply for the Resource Enhancement & Protection (REAP) Program

The REAP Program gives tax credits to people who do conservation work or buy equipment for it. Tax credits are given on a first-come, first-served basis and are available until they run out.

State or federal cost-share portions of a project are ineligible for REAP tax credits. You can sell REAP tax credits through brokers in Pennsylvania.

REAP gives tax credits that cover three different costs for doing things that reduce pollution from certain elements.

  1. Projects eligible for 50% cost: no-till planting equipment, tools that put the right amount of nutrients on crops, structures for storing manure, plants that cover fields, letting animals graze in certain ways, trees planted along streams, and more.
  2. Projects eligible for 75% cost: BMPs that reduce pollution from areas for animals, Nutrient/Manure Management Plans,  Conservation/Ag E&S Plans, and more. 
  3. Projects eligible for 90% cost: special watersheds called TMDLs, projects like using different types of plants to cover fields, wide forests by streams, keeping animals away from streams, and more. 

 

 

Eligibility

To be eligible for REAP tax credits, you must meet the following criteria:

1. You need to be a person or business that the Commonwealth can tax under state taxes like Personal Income Tax or Corporate Net Income Tax.

2. The operation must follow the PA Clean Streams Law. This means having:

  • A current Agricultural E&S Plan for your land.

  • For operations with animals or manure, you need a current Nutrient Management Plan.

  • If you have animal areas, you need to use the best methods to clean up the water that runs off from there.

If your plans aren't up to date, you must show progress in your REAP application. Tax credits are only available after plans are complete. If you are not from Pennsylvania, your tax status must be confirmed. Tax credits cover PA income taxes for up to 15 years, and can be transferred after one year. Farms can receive up to $250,000 in credits over 7 years. People not from PA are capped at $50,000 for equipment or other eligible expenses.

 

Application Process

You can mail or hand deliver your application to the Commission office at the following address:

State Conservation Commission REAP Program
2301 North Cameron Street
Harrisburg, PA 17110

You can also email your application at: jsemke@pa.gov. 

Applications can be for projects that are suggested, finished, or a mix of both. Projects involving buying equipment must be done by June 30, 2024. Projects with structural changes must be on track to finish by June 30, 2025. You can apply for planting cover crops until June 30, 2026.

You get tax credits after your project is done. You need to give the Commission receipts and a signed certification. Your project must meet the Commission's standards. They're reviewed in the order they're received. They'll review your application within 60 days and let you know if it's approved.

Contact Us

If you have any questions or concerns, please reach out to REAP Program Administrator Joel Semke by email at jsemke@pa.gov or by calling 717-705-4032.