Tree Assistance Program (TAP)

What It Is
Under President Trump and Secretary Rollins’ leadership, USDA has timely implemented policy changes outlined in the Working Families Tax Cuts Act, also known as the One Big Beautiful Bill Act, as we celebrate the one-year anniversary of signing the act into law. The Act makes a historic investment in American agriculture including expanding disaster assistance program coverage for producers.

What It Is

The Tree Assistance Program (TAP), administered by the Farm Service Agency (FSA), offers financial support to orchardists and nursery tree growers who experience losses due to natural disasters. TAP helps cover the cost of replanting or rehabilitating eligible trees, bushes, and vines that produce annual crops and have been damaged or destroyed. This program is crucial for helping producers recover from adverse events and ensuring the long-term viability of their agricultural operations.

Who Is Eligible

Eligible applicants include orchardists and nursery tree growers who produce annual crops for commercial purposes and have suffered losses due to natural disasters. Applicants must provide verifiable documentation of the losses and meet all program requirements.

Working Families Tax Cuts Act Program Updates

The Working Families Tax Cuts Act removes the 15% mortality rate and increases the reimbursement rate for certain activities. 

  • Removal of 15% Mortality Rate: FSA removed the 15% mortality rate for TAP, meaning that beginning with program year 2026 losses in excess of normal mortality levels due to eligible adverse events are eligible for assistance. This change is retroactive to Jan. 1, 2026.
  • Increased Reimbursement Rate: The reimbursement rate will increase from 50% to 65% for the cost of pruning, removal, and other costs to salvage existing trees, bushes or vines or to prepare the land for replanting.   
  • Extended Implementation Period: Producers now have 24 months to complete TAP practices after the application is approved with the ability for producers to request an extension of up to 36 months when delays are due to circumstances beyond their control.    

 

 

Important Dates

Application for Payment: Must be submitted within 90 calendar days of the disaster event or when the loss is apparent.

Exception for 2026: The Working Families Tax Cut Act removed the 15% loss requirement and a producer now qualifies for TAP if their loss exceeds the normal mortality for a tree, bush, or vine. This change was announced in a final rule on July 9, 2026. Producers who did not meet the 15% loss requirement but are now eligible must submit an application for payment by the later of October 7, 2026, or 90 days from the date of the disaster event or when the loss is apparent.

How To Apply

To apply for the Tree Assistance Program, producers must complete and submit an application for TAP assistance to their local FSA office. The application process includes providing documentation of the losses and costs associated with replanting or rehabilitation. Detailed enrollment instructions and deadlines are available through the local FSA office.

Link
Find Your FSA Location
How It Works

Program Features

Covered Losses

  • Replanting or rehabilitating trees, bushes, and vines that have been damaged or destroyed by natural disasters.
  • Eligible plantings must have suffered losses in excess of normal mortality to qualify for assistance.

Payment Rates: TAP provides cost-share assistance of up to 65% of the actual cost of replanting or rehabilitating damaged or destroyed trees, bushes, and vines. Limited resource, socially disadvantaged, and beginning farmers or ranchers may be eligible for up to 75% cost-share.

Additional Resources