A chance lunch meeting in 2016 between two farmers and their new CPA uncovered a little-known federal tax deduction that has since saved American agricultural landowners millions of dollars. The discovery led to the creation of a specialized firm that has now completed nearly 6,000 reports across all 50 states, helping farmers, ranchers, and landowners claim an average of $1,700 per acre in previously untapped tax benefits.
Tyler Bruch, a sixth-generation Nebraska farmer, and Bryce Irlbeck, an organic producer from Iowa, were initially skeptical when their retiring CPA’s successor asked if they had ever claimed a “legacy nutrient deduction.” Neither had heard of it, despite decades of combined farming experience. The veteran CPA explained that while the deduction had existed for years as part of federal efforts to encourage conservation-minded land stewardship, most farmers either didn’t know about it or lacked the proper documentation to claim it safely.
The IRS had clarified guidance on these deductions in the mid-1990s, but implementation remained problematic. Small, aggressive filings with minimal scientific backing had created what the retiring advisor called a “cowboy era” of risky claims. For large, professionally managed operations, the lack of rigorous documentation made the potential tax savings too dangerous to pursue.
Recognizing an opportunity to solve a widespread problem in agriculture, Bruch and Irlbeck spent 18 months developing a systematic approach to document and claim these deductions properly. They assembled a team of PhD soil scientists, tax attorneys, and agricultural CPAs to create a comprehensive process that would meet the most conservative standards. Their goal was straightforward: build something any careful landowner and CPA would trust.
The resulting company, Boa Safra Ag, specializes in providing the technical documentation needed for landowners to claim federal income tax deductions for agriculturally necessary nutrients present in their soil at the time of acquisition. The deduction functions as a one-time depreciation event, similar to how other farm assets are treated under the tax code. It applies to various land types including ranchland, row crops, permanent crops, and production timberland.
The process recognizes that years of farming or grazing naturally deplete soil nutrients and erode productive capacity. By establishing a defensible baseline valuation at the time of purchase or inheritance, landowners can claim the depreciation of these nutrient assets. The key difference from earlier approaches lies in the rigorous documentation: third-party soil sampling where required, comprehensive data collection, and professional reporting aligned with IRS guidance.
Paul Gross, who owns more than 27,000 acres as Owner and Developer of Bluebird Retirement Community, has integrated the process into his acquisition strategy. “I would not consider buying so much as an acre of ground without deploying Boa Safra’s scientific soil testing process and reporting as a resource. Simply put, there is no greater ROI that you will ever realize on your purchase,” Gross stated.
The conservative approach appears to be working. Of nearly 6,000 completed engagements, the company reports that fewer than 10 clients have faced audits on these filings, with all resulting in no-change rulings on their work. While the founders acknowledge no system is perfect, the track record demonstrates the effectiveness of their documentation standards.
For landowners, the economics are compelling. With an average realized deduction of approximately $1,700 per acre and a service cost of about $40 per acre, the return on investment has attracted both individual farmers, ranchers and institutional buyers. Large operators now routinely incorporate the assessment into their land acquisition processes, viewing it as essential due diligence.
The service works by producing the technical documentation CPAs need to file the deduction. Boa Safra Ag manages data collection, performs analytics to establish nutrient valuation as of title transfer, and delivers reports that meet IRS guidance. Filing pathways vary based on the landowner’s structure and the property’s history, but the deduction remains a one-time benefit per owner tied to a single assessment.
What started as a puzzling question at a Nebraska lunch meeting has evolved into a nationwide service helping agricultural landowners access a legitimate but underutilized tax benefit. The founders maintain their original principle: if they wouldn’t file it for their own acres, they won’t recommend it for clients. This conservative stance has positioned them as the recognized leader in what they’ve trademarked as Legacy Nutrient Deductions™.
The rapid adoption across American agriculture demonstrates how quickly effective solutions spread in farming communities. As word travels from one operation to another, more landowners are discovering that proper documentation can unlock significant tax savings they never knew existed. For an industry often operating on thin margins, the discovery of a legitimate deduction averaging $1,700 per acre represents a meaningful financial opportunity that was hiding in plain sight.