HB 1019 establishes a tax credit for qualified farmers in Washington equal to 25 percent of their prior-year expenditures on equipment, infrastructure, seed, seedlings, spores, animal feed, and soil amendments. Farmers qualify for the credit if they receive or have received grant funds from the Washington state conservation commission, conservation districts, or other public entities, or if they participate in state conservation programs. The credit cannot exceed taxes otherwise due, and unused credits may be carried forward for up to two additional years but not refunded. The tax credit begins January 1, 2026 and expires January 1, 2036.