A bill to amend the Internal Revenue Code of 1954 to provide farmers a refundable income tax credit for acreage with respect to which the farmer uses conservation tillage practices.

Amends the Internal Revenue Code to provide farmers a refundable income tax credit based on the number of soil conservation acres which they utilize. Defines "soil conservation acres" as farm land owned by the taxpayer on which only conservation tillage practices are used (procedures which reduce soil erosion by minimizing the amount of plowing).