File:USFWS 2010 endangered species agriculture tax deduction.pdf

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Farmers and ranchers implementing conservation actions that contribute to the recovery of threatened and endangered species may now be eligible for a tax deduction. The 2008 Farm Bill established a tax deduction for expenditures paid or incurred for the purpose of achieving site-specific management actions recommended in recovery plans for species listed as threatened or endangered under the Endangered Species Act (ESA).