; and (B) is required to file an annual report under section 13 of the Securities Exchange Act of 1934 ( 15 U.S.C. 78m ), or has issued securities under the Securities Exchange Act of 1933. (2) Regenerative agricultural practice (A) In general The term regenerative agricultural practice means one of the following practices: (i) Alley cropping. (ii) Conservation cover. (iii) Conservation crop rotation. (iv) Establishment of contour buffer strips. (v) Contour farming. (vi) Establishment of cover crops. (vii) Critical area planting. (viii) Establishment of cross wind trap strips. (ix) Establishment of field borders. (x) Establishment of filter strips. (xi) Forage and biomass planting, including the use of native prairie and seed mixtures. (xii) Implementation of forest stand improvements. (xiii) Establishment of grassed waterways. (xiv) Hedgerow planting. (xv) Establishment of herbaceous wind barriers. (xvi) Multistory cropping. (xvii) Nutrient management. (xviii) Prescribed grazing. (xix) Range planting. (xx) Residue and tillage management with no till. (xxi) Residue and tillage management with reduced till. (xxii) Establishment of riparian forest buffers. (xxiii) Establishment of riparian herbaceous buffers. (xxiv) Silvopasture establishment. (xxv) Stripcropping. (xxvi) Tree and shrub establishment. (xxvii) Upland wildlife habitat restoration. (xxviii) Establishment of vegetative barriers. (xxix) Wetland restoration. (xxx) Windbreak renovation. (xxxi) Establishment of windbreaks and shelterbelts. (xxxii) Woody residue treatment. (xxxiii) Any other highly effective and evidence-based vegetative or management practice, as determined by the Secretary, based on an annual review, that significantly reduces agricultural greenhouse gas emissions or assists producers in adapting to, or mitigating against, increasing weather volatility. (B) Inclusions In the case of covered land or livestock corporation raising ruminant livestock, the term regenerative agricultural practice includes the following practices: (i) The