Resource Enhancement and Protection (REAP) is a dollar for dollar credit for Pennsylvania state taxes. The program is administered by the State Conservation Commission with credits issued by the IRS for approved best management practices (BMPs) on agricultural and new and used no-till equipment. Funds are distributed on a first-come first-serve basis in amounts of 25%, 50%, and 75% of total practice costs. Program participants can use credit for personal use, sell them to any PA tax payer, or fund the practices through a 3rd party sponsor. Tax credits are valid for 15 years. For additional information, please visit the REAP website.