This paper is one in a series produced through the New England Land Access Policy Project, a collaboration between American Farmland Trust (AFT), Conservation Law Foundation (CLF) and Land For Good (LFG). The New England Land Access Policy Project facilitated dialogue in each New England state to identify policy barriers and opportunities around land access and farm transfer.

This paper reviews the background, history and implementation of beginning farmer tax credits in Delaware, Nebraska, and Iowa. It concludes on next steps for Connecticut with a focus on barriers and opportunities such as lending partners.