I use bird netting over my chicken run because it is so inexpensive, plus, I don't have falling branches coming down on my run. The only thing I have a problem with is the wet, freezing snow early in the winter.

What a nice setup. Thanks for the picture. Made my day.
I am not a tax accountant, but it appears that you have some other livestock in your setup as well. I grew up in farm country, and our farmers had many ways to cover their losses. Some even got paid for not growing crops, which I kind of understand, but it was a good deal from some of our farmers. Having said all that, most of the farmers I knew in the 70's and 80's lost their farms.

Our small town school used to have about 40 kids per class in the 1950's when my dad graduated, mostly farm kids. That was down to 20 per class by 1980 when I graduated. And today they only have 8 kids per class, and from what I understand, that is with open enrollment and the school gets kids from other towns where the child did not do well. Maybe only 4 or 5 kids locally. I only mention this because the days of the farmer growing livestock and small animals on the family farm is long gone. The only ones left "farming" in my area are really large agribusiness corporations growing a single cash crop, like sugar beets. In many ways, my small backyard flock of chickens represents family farming better than what we see today with our new type of corporate farming.
Anyway, if you find a way to take advantage of tax policies to keep your chickens and livestock expenses under control, please pass that on to us. I would think it worthy of a special thread dedicated to the topic. As much as I like having chickens, I never recommend it to people who think they will save money by having a backyard flock to get all those "free" eggs. At least where I live, I could never compete with the under $1.00 per dozen eggs at the big box store.