To claim a tax credit, a person operating an agricultural operation shall file a Certificate of Additional Fertilizer Expense for Income Tax Deduction. To obtain this certificate, a person shall submit the following to the Department: A signed Departmental form requesting a Certificate of Additional Fertilizer Expense for Income Tax Deduction; The nutrient recommendation summary page of the nutrient management plan; The nutrient management plan reporting form, characterizing the agricultural operation; Information, including copies of receipts, describing commercial fertilizer expenses in the base year; and Information, including copies of receipts, describing commercial fertilizer expenses for the year the tax credit is being claimed.