; (2) be based in part on environmental impact modeling of the changes of shifting from baseline agricultural practices to new or improved agricultural practices; and (3) be designed to prevent the degradation of other natural resource or environmental conditions. (j) Demonstration trials (1) In general The Secretary shall periodically review the results from soil health demonstration trials carried out under section 1240H(c)(7), and other similar public and private demonstration trials the Secretary determines appropriate, to inform the activities under subsections (g), (h), and (i). (2) Recommendations In submitting reports pursuant to section 1240H(c)(7)(C), the Secretary shall include any recommendations to Congress for changes or additions to the conservation programs under this Act the Secretary determines appropriate to accelerate net increases in soil carbon sequestration and other improvements in soil health. . 306. Carbon tax credit feasibility study (a) Study The Secretary of the Treasury ( the Secretary ), in coordination with the Secretary of Agriculture, shall conduct a study of the feasibility of developing a credit against tax to incentivize carbon capture on farms and ranches. (b) Report Not later than one year after the date of the enactment of this section, the Secretary shall submit to Congress a report that describes the results of the study in subsection (a), including whether or not to proceed with a tax credit and, if so, detailed recommendations for— (1) which taxpayers should be eligible for the credit; (2) methods for measuring (if feasible) or estimating baseline soil carbon conditions on a farm or ranch; (3) methods for measuring (if feasible) or estimating the amount of soil carbon sequestered or abated on a farm or ranch; (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