For farmers who want to implement a practice that is new to the acres being applied for, within their field-based nitrogen management activities. A new practice is one that has not been previously implemented by the applicant on the acres included in the application. For example, if you have side-dressed nitrogen in the past, but now you want to side-dress with a dual action nitrogen stabilizer, only the use of the stabilizer would be considered eligible as a new practice. The costs associated with side-dressing are not considered new and are therefore not eligible.