Commission approves rules for Colorado’s Agricultural Stewardship Tax Credit, adds non‑neonic seed practice

The Colorado State Agricultural Commission approved final rules implementing the Agricultural Stewardship Tax Credit on May 15, including a new qualified stewardship practice that recognizes planting soybean, corn or wheat seed without neonicotinoid coatings.

Kristen Boysen, managing director of CDA’s Agricultural Drought and Climate Resilience Office, told the commission that public comments at an April hearing raised concerns about neonicotinoid-treated seed and environmental impacts. "Based on feedback from the public hearing, we reviewed up-to-date science and added a new qualified stewardship practice," Boysen said, describing the rule text requiring 100% non‑neonic treated seed on qualifying acreage and a prohibition on pre-emergence insecticide applications on that acreage.

The tax credit, established by the legislature in House Bill 24-1249, is a refundable state income tax credit for producers implementing qualified stewardship practices; the program is funded for five years beginning in tax year 2026. The commission moved to approve the rules; Commissioner Catherine Bedell made the motion and Commissioner Amanda Weaver seconded it. The motion carried with recorded "aye" votes and no oppositions.

Boysen said the rule places the seed practice in category 3 of eligible practices and requires planting 100% non‑treated seeds on qualifying acres. The department will post the final rules and proceed with program implementation steps to accept claims starting next tax year.