LINCOLN, Neb. (AP) — Nebraska offers tax breaks to beginning farmers, but anyone interested in receiving the incentives next year must apply before Nov. 1.

State Agriculture Director Greg Ibach (EYE’-bah) says the program offers both a tax exemption for beginning farmers and tax credits for any established farmer or rancher who works with a beginning farmer or rancher.

Beginning farmers can get an exemption on up to $100,000 of equipment or property used in farming.

To qualify for tax credits, the begging farmer and experienced farmer must apply together, and the begging farmer must be leasing land from the experienced farmer.

The program has helped 308 beginning farmers and ranchers and provided $6.4 million in tax credits since 1999.