This page presents state summaries and survey results from a 2022 survey of Beginning Farmer Tax Credit program participants in Iowa, Minnesota and Nebraska. You will also find policy spotlights with insight from beginning farmers who have participated in a program. Spotlights include voices from two new state programs – Ohio and Kentucky.

In partnership with American Farmland Trust, as part of a USDA-funded assessment of land access incentive policies nationwide, Indiana University researchers are examining and defining Land Access Policy Incentives (LAPIs).

Beginning Farmer Tax Credits are one of few state policies that focus on farmland access for beginning farmers. Each program has unique features and are replicable in other states.

The survey was done with input from Community of Practice partners from the Nebraska and Minnesota departments of agriculture, Iowa Finance Authority, Kentucky Cabinet for Economic Development, and National Young Farmers Coalition.

Read more about the programs and research findings below.