Plan Certification You can deduct your expenses for soil and water conservation onlyif they are consistent with a plan approved by the Natural ResourcesConservation Service (NRCS) of the Department of Agriculture. If nosuch plan exists, the expenses must be consistent with a soilconservation plan of a comparable state agency to be deductible. Keepa copy of the plan with your books and records as part of the supportfor your deductions. Conservation plans.A conservation plan includes the farming conservation practicesapproved for the area where your farm land is located. There are threetypes of approved plans. NRCS individual site plans. These plans areissued individually to farmers who request assistance from NRCS todevelop a conservation plan designed specifically for their farmland. NRCS county plans. These plans include a listingof farm conservation practices approved for the county where the farmland is located. Expenses for conservation practices not included onthe NRCS county plans are deductible only if the practice is a part ofan individual site plan. Comparable state agency plans. These plans areapproved by state agencies and can be approved individual site plansor county plans. Individual site plans can be obtained from NRCSoffices and comparable agencies.