(b) The costs of the following activities are eligible activities for tax credit:

1. (1) Professional services required in the:

   1. (A) Characterization of the site;
   2. (B) Preparation of the plan or project design;
   3. (C) Implementation of the plan; and
   4. (D) Professional monitoring required for maintenance of the project;

2. (2) Activities that are considered creation, restoration, or improvement of riparian zones, including:

   1. (A) The site preparation necessary to establish permanent vegetation;
   2. (B) Establishment of permanent vegetation cover such as approved grasses and trees;
   3. (C) Water facilities to benefit livestock that will protect wetland and riparian zones;
   4. (D) Construction of partial or full exclosures (e.g., fencing, vegetative screens or borders, placement of timbers or railroad ties) along stream banks, shorelines, and slopes to deter:

(i) Grazing;

1. (ii) Trampling of vegetation; and

   1. (iii) Soil compaction;
   2. (E) Bank or shoreline stabilization and erosion control including mulching, geotextile fibers (e.g., geowebs, geogrids, etc.), structural materials (e.g., timbers, stone), riprap, tree revetments, gabions, or other approved practices when used to supplement other eligible activities;
   3. (F) Woody debris addition for bank stabilization; and
   4. (G) Other activities recommended by the Private Wetland and Riparian Zone Creation, Restoration, and Conservation Committee and approved by the Department of Agriculture; and

2. (3) Activities that are considered creation, restoration, or improvement of wetlands, including:

   1. (A) Construction of berms or other structures, plugging of dams or outlet structures, construction of diversion structures, excavation of areas, etc., to capture and store water on a site;
   2. (B) Breaking or plugging of agricultural tiles or drains;
   3. (C) Construction of low-maintenance water control structures (inlets and outlets);
   4. (D) Planting of wetland vegetation, nurse or cover crops, and grasses on slopes, berms, etc.;
   5. (E) Placement of wetland topsoil or hydric soil mulch;
   6. (F) Site activities required for establishment of a wetland during the three-year establishment period (e.g., selective harvesting, cultivation, weed control, exotic species control);
   7. (G) Construction of exclosures (fencing, etc.);
   8. (H) Erosion control measures (e.g., hay bales, silt fencing, etc.); and
   9. (I) Other activities recommended by the committee and approved by the department.