; (4) incentivizing early adoption of carbon capture practices; (5) the number of years a taxpayer should be eligible for the credit; (6) establishing rules for recapture in instances in which carbon capture ceases or carbon is not retained in soil; (7) establishing rules for recapture if ownership of land is transferred; (8) setting the dollar value of the tax credit; (9) setting phase outs for tax credit eligibility; (10) establishing certification requirements for carbon capture; (11) establishing rules for attributing the credit to a taxpayer; (12) establishing rules for carrying over unused credits; and (13) such other provisions as the Secretary determines necessary. 307. Conservation compliance (a) Definitions (1) Conservation plan Section 1201(a)(3) of the Food Security Act of 1985 ( 16 U.S.C. 3801(a)(3) ) is amended— (A) by striking highly erodible each place it appears; and (B) in subparagraph (B), by striking and conservation treatment measures and inserting crop rotation and cover crop systems, and other relevant conservation treatment measures . (2) Conservation system Section 1201(a)(4) of the Food Security Act of 1985 ( 16 U.S.C. 3801(a)(4) ) is amended— (A) in subparagraph (A), by striking ; and and inserting a semicolon; (B) in subparagraph (B)— (i) by striking or a substantial improvement in soil conditions on a field or group of fields containing highly erodible cropland and inserting and a substantial improvement in soil health conditions (including soil carbon levels) on a field or group of fields containing cropland ; and (ii) by striking the period at the end and inserting a semicolon; and (C) by adding at the end the following: (C) are designed to achieve, within five years of actively applying a conservation plan, a level of erosion not to exceed twice the soil loss tolerance level