Virginia Nutrient and Pesticide Application - Equipment Tax Credit
Conservation Incentive Program Fact Sheet

  • Program Name: Virginia Nutrient and Pesticide Application - Equipment Tax Credit
  • Abbreviation: BMP Tax Credit
  • Primary Goal: Encourage the purchase of improved and more precise nutrient and pesticide application equipment.
  • Contact Agency:
  • Where Applicable: Statewide.
  • Other Sources of Information: Commodity Specific Brochures.

Prepared by Virginia State Technical Advisory Committee.

Program Description and Requirements

The Virginia Nutrient and Pesticide Application Equipment Tax Credit may be claimed for the year of purchase for equipment meeting state approved specifications.

Categories of equipment potentially eligible for the credit are:

  • Sprayers for pesticides and liquid fertilizers;
  • Pneumatic fertilizer applications;
  • Manure applicators;
  • Tramline applicators;
  • Starter fertilizer banding attachments for planters.

Current approved equipment specifications for each of the above categories of equipment are available from DCR nutrient management staff or SWCDs.

A 25% Virginia tax credit may be applied to qualifying purchases of up to $15,000, resulting in a maximum credit of $3,750. The credit balance may be carried forward up to five years into the future if the credit amount exceeds the farmers tax liability for the year of purchase. Persons or corporations must be engaged in agricultural production for market to be eligible for the credit. In addition, a nutrient management planmust be developed for the farm and approved by the SWCD by the rrequired filing date of the tax return. A letter from the SWCD indicating plan approval must be sent in with the tax return. The nutrient management plan should incorporate the use of the new equipment and meet DCR criteria for nutrient management plans as outlined in the Virginia Administrative Code (Nutrient Management Training and Certification Regulations).

All programs, activities, and services of the conservation partnership are available to people on a nondiscriminatory basis regardless of race, color, national origin, religion, sex, age, physical ability, political affiliation, and marital or familial status. We are all equal opportunity employers.