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

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 fr...

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Bibliographic Details
Corporate Authors:	Library of Congress. Congressional Research Service, ProQuest (Firm)
Format:	eBook
Language:	English
Published:	[Place of publication not identified] : [publisher not identified], 2008.
Series:	U.S. Congressional Research.
Subjects:	Conservation of natural resources. Income tax. Tax incentives. Electronic books.
Online Access:	Connect to the full text of this electronic book

Description
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.
Item Description:	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. Electronic resource.
Physical Description:	1 online resource.