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 projects completed in calendar 2020, 2021, and 2022
Although this program is just starting in early summer 2022, the Legislature directed that these tax credits be available starting on renovation project work that commenced on or after January 1, 2020.
So, a separate process and application is available for each of those years below. If you are a cranberry grower here in Massachusetts and engaged in bog renovation work during that retroactive period, you are most likely eligible for a tax credit.
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
- 2023 Application due – September 30, 2022 (Applications still being accepted as of May 2023)
- 2024 Application due – June 27, 2023
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
- Regulations (Final) Promulgated June 10, 2022
- Instructions and Program Information
- Cranberry Bog Tax Credit Application for Calendar Year 2020
- Cranberry Bog Tax Credit Application for Calendar Year 2021
- Frequently Asked Questions
- Cranberry Bog Tax credit Application for 2022
- Cranberry Bog Tax credit Application for 2023
- Cranberry Bog Tax credit Application for 2024
- Instructions and Program Information - May 2023
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.