Farmer Business Deductions- Can expenses related to pest control be deducted by farmers? Specifically trapping and dispatching of destructive, wild hogs.

[awamerican]

Hogs destroy feed containers and water containers for cattle, destroy feed crops and damage buildings where feed is kept. Can the equipment for the trapping and dispatching of hogs be deducted? Seems like it is like pest control except they are 200-300 lbs

[Mike9241]

if the cost of the equipment is nominal, yes you can deduct the expense. if the cost is significant, you should be able to use either bonus depreciation or section 179 depreciation to expense the full cost in the year acquired.