Overview
Cranberry bogs require periodic upkeep and renovation. Most bogs are built to allow for flooding at harvest, which can require substantial amounts of water if the bog is not level. In addition, bog renovation provides an opportunity to install a new tile drainage system, irrigation pipes, pumps, monitoring equipment and more. Renovating existing bogs or restoring old bogs that have been out of service can be costly. Recognizing the economic challenges facing cranberry growers who do want to renovate their bogs to increase yield, reduce energy cost and improve water efficiency, all of which is better for the Massachusetts economy and environment, the legislature recently established a new tax credit program to offset 25% of the cost of renovating cranberry bogs in Massachusetts, up to a $100,000 credit.
For details about the program’s application process and deadlines, please see the Instructions and Program Information link below.
IMPORTANT! - Cranberry Bog Renovation Tax Credit Program is now accepting 2025 applications.
Program Calendar
- June 21, 2022 Informational Webinar
- 2020 Application due – August 10, 2022
- 2021 Application due – August 10, 2022
- 2022 Application due – January 31, 2023
- 2025 Application due – May 16, 2025
Example Projects
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Cranberry vines |
Excavation equipment services |
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Sand and leveling |
Infrastructure costs |
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Water management structures |
Other equipment |
Additional Resources/Applications
Background of Program
Acts 2020, c. 358, § 57, as amended by Acts 2021 c. 24, requires the Secretary of Energy and Environmental Affairs to authorize tax credits for taxpayers and to establish regulations necessary to administer and implement the new tax credit program. These new regulations, 301 CMR 16.00, establish how the Secretary, through the Executive Office of Energy and Environmental Affairs (EEA) will accept and review applications for the tax credit and certify tax credits to the Department of Revenue (DOR). EEA is working in partnership with DOR, who will actually issue the credit via state tax returns. DOR will issue companion regulations at 830 CMR 62.6W.1.
The Legislator recently extended the program for another five years, so we are accepting 2025 applications.