Conservation Reserve Program : Legal Analysis of Proposed Legislation to Change the Structure and Taxation of Benefits Received.

Format:

Book

Government document

Author/Creator:

Library of Congress. Congressional Research Service.

Language:

English

Subjects (All):

Conservation of natural resources.

Income tax.

Tax incentives.

Physical Description:

1 online resource (6 pages, digital, PDF file)

Place of Publication:

[Place of publication not identified] : [publisher not identified], 2008.

System Details:

text file

Summary:

Provides background to the conservation reserve program (CRP), which currently provides annual rental payments to farmers to take highly erodible or environmentally sensitive croplands out of production to conserve soil and water resources. Presents and analyzes H.R. 2419, to exclude CRP payments from self-employment income tax in certain cases, and to offer an optional tax credit as an alternative to annual rental payments.

Notes:

Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed Dec. 2010). Reuse except for individual research requires license from ProQuest, LLC.

CRS Report.

Other Format:

Microfiche version: Library of Congress. Congressional Research Service. Conservation Reserve Program

Access Restriction:

Restricted for use by site license.