PAtax_creditvariable

Resource Enhancement and Protection (REAP) Tax Credit

REAP · Pennsylvania

Summary

Tax credit for agricultural land conservation; industry filter and environmental preconditions.

Benefit

Percentage: —
Flat: —
Duration: —
Max annual: — (taxpayer)
Max total: — (taxpayer)
Carryforward: —

Program metadata

Distribution: taxpayer_earned
Claimant subject: business
Refund/transfer election: —
Program family: —
Effective: —
Sunset: —
Application deadline: —
Transfer discount: —

Hard requirements (1)

industry_keywordMust be an agricultural land conservation activity

Preference / tiering rules (0)

None.

NAICS industries (1)

11 Agriculture, Forestry, Fishing and Hunting

Geo zones (0)

Statewide / none specified.

Tags (0)

None.

Source

https://www.pa.gov/agencies/revenue/incentives-credits-and-programs/tax-credits

72 P.S. § 3201 et seq.

Last verified: 2026-04-22

Agricultural industry only. Environmental/conservation eligibility rules.