The Secretary of Agriculture's Determination of the Primary Purpose of the State of Florida's Agricultural Best Management Practices Program, 49850 [E9-23448]
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49850
Federal Register / Vol. 74, No. 187 / Tuesday, September 29, 2009 / Notices
DEPARTMENT OF AGRICULTURE
Natural Resources Conservation
Service
The Secretary of Agriculture’s
Determination of the Primary Purpose
of the State of Florida’s Agricultural
Best Management Practices Program
jlentini on DSKJ8SOYB1PROD with NOTICES
AGENCY: Natural Resources
Conservation Service, United States
Department of Agriculture.
ACTION: Notice of Determination.
SUMMARY: The Natural Resources
Conservation Service (NRCS) is
providing public notice that the
Secretary of Agriculture has determined
that cost-share payments made under
the State of Florida’s Agricultural Best
Management Practices Program are
primarily for the purpose of conserving
soil and water resources or protecting
and restoring the environment. NRCS
was assigned technical and
administrative responsibility for
reviewing the State of Florida’s
Agricultural Best Management Practices
Program and making appropriate
recommendations for the Secretary’s
determination of primary purpose. The
Secretary made the determination for
certain specific programs that are part of
the State of Florida’s Agricultural Best
Management Practices Program (71 FR
76965).
This supplants the earlier
determination and covers all cost-share
components of the State of Florida’s
Agricultural Best Management Practices
Program. This determination is in
accordance with Section 126 of the
Internal Revenue Code of 1954, as
amended (26 U.S.C. 126), and permits
recipients of cost-share payments to
exclude such payments from gross
income to the extent allowed by the
Internal Revenue Service.
FOR FURTHER INFORMATION CONTACT:
Charles H. Bronson, Commissioner of
Agriculture, Florida Department of
Agriculture and Consumer Services, The
Capitol, Tallahassee, Florida 32399; or
Gregory K. Johnson, Director, Financial
Assistance Programs Division,
Department of Agriculture, Natural
Resources Conservation Service, 1400
Independence Avenue, SW., Room 5241
South Building, Washington, DC 20250.
SUPPLEMENTARY INFORMATION: Under
Section 126(a)(10) of the Internal
Revenue Code, gross income does not
include the ‘‘excludable portion’’ of
payments received under any program
of a State under which payments are
made to individuals primarily for the
purpose of protecting or restoring the
environment. In general, a cost-share
VerDate Nov<24>2008
16:18 Sep 28, 2009
Jkt 217001
payment for selected conservation
practices is exempt from Federal
taxation if it meets the following three
tests: (1) It was for a capital expense, (2)
it does not substantially increase the
operator’s annual income from the
property for which it is made, and (3)
the Secretary of Agriculture certified
that the payment was made primarily
for conserving soil and water resources,
protecting or restoring the environment,
improving forests, or providing habitat
for wildlife.
The Secretary of Agriculture evaluates
a conservation program on the basis of
criteria set forth in 7 CFR part 14, and
makes a ‘‘primary purpose’’
determination for the payments made
under the program. The objective of the
determinations made under part 14 is to
provide maximum conservation,
environmental, forestry improvement,
and wildlife benefits to the general
public from the operation of applicable
programs. Final determinations are
made on the basis of program, category
of practices, or individual practices.
Following a primary purpose
determination by the Secretary of
Agriculture, the Secretary of the
Treasury determines if the payments
made under the conservation program
substantially increases the annual
income derived from the property
benefited by the payments.
Determination
As provided for by Section 126 of the
Internal Revenue Code, the Secretary
examined the authorizing legislation,
regulations, and operating procedures
regarding State of Florida’s Agricultural
Best Management Practices Program. In
accordance with the criteria set out in
7 CFR part 14, the Secretary has
determined the primary purpose of costshare payments made under the State of
Florida’s Agricultural Best Management
Practices Program is conserving soil and
water resources, or protecting and
restoring the environment.
The State of Florida uses the
Agricultural Best Management Practices
Program to provide overall water
resources benefits and to protect the
environment. The Florida Department of
Agriculture and Consumer Services
provides cost-share reimbursement for
select Best Management Practices that
have potential water conservation,
sediment control, and water quality
benefits. The objectives of the program
are met through cost-shared
construction of specific engineered
structures, land treatment, management
practices, and acquisition of specific
equipment to meet environmental needs
on private farmland.
PO 00000
Frm 00003
Fmt 4703
Sfmt 4703
A ‘‘Record of Decision’’ for the State
of Florida’s Agricultural Best
Management Practices Program has been
prepared and is available upon request
from Gregory K. Johnson, Director,
Financial Assistance Programs Division,
Department of Agriculture, Natural
Resources Conservation Service, 1400
Independence Avenue, SW., Room 5241
South Building, Washington, DC 20250.
Signed this 23rd day of September 2009, in
Washington, DC.
Dave White,
Chief, Natural Resources Conservation
Service.
[FR Doc. E9–23448 Filed 9–28–09; 8:45 am]
BILLING CODE 3410–16–P
DEPARTMENT OF COMMERCE
Membership of the Departmental
Performance Review Board
AGENCY:
Department of Commerce.
ACTION: Notice of membership on the
Departmental Performance Review
Board.
SUMMARY: In accordance with 5 U.S.C.,
4314(c)(4), Department of Commerce
(DOC) announces the appointment of
persons to serve as members of the
Departmental Performance Review
Board (DPRB). The DPRB provides an
objective peer review of the initial
performance ratings, performance-based
pay adjustments and bonus
recommendations, higher-level review
requests and other performance-related
actions submitted by appointing
authorities for Senior Executive Service
(SES) members whom they directly
supervise, and makes recommendations
based upon its review. The term of the
new members of the DPRB will expire
December 31, 2011.
DATES: Effective Date: The effective date
of service of appointees to the
Departmental Performance Review
Board is based upon publication of this
notice.
FOR FURTHER INFORMATION CONTACT:
Denise A. Yaag, Director, Office of
Executive Resources, Office of Human
Resources Management, Office of the
Director, 14th and Constitution Avenue,
NW., Washington, DC 20230, (202) 482–
3600.
The
names and position titles of the
members of the DPRB are set forth
below by organization: Department of
Commerce, Departmental Performance
Review Board Membership, 2009–2011.
SUPPLEMENTARY INFORMATION:
E:\FR\FM\29SEN1.SGM
29SEN1
]]>Agencies
[Federal Register Volume 74, Number 187 (Tuesday, September 29, 2009)]
[Notices]
[Page 49850]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: E9-23448]
[[Page 49850]]
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DEPARTMENT OF AGRICULTURE
Natural Resources Conservation Service
The Secretary of Agriculture's Determination of the Primary
Purpose of the State of Florida's Agricultural Best Management
Practices Program
AGENCY: Natural Resources Conservation Service, United States
Department of Agriculture.
ACTION: Notice of Determination.
-----------------------------------------------------------------------
SUMMARY: The Natural Resources Conservation Service (NRCS) is providing
public notice that the Secretary of Agriculture has determined that
cost-share payments made under the State of Florida's Agricultural Best
Management Practices Program are primarily for the purpose of
conserving soil and water resources or protecting and restoring the
environment. NRCS was assigned technical and administrative
responsibility for reviewing the State of Florida's Agricultural Best
Management Practices Program and making appropriate recommendations for
the Secretary's determination of primary purpose. The Secretary made
the determination for certain specific programs that are part of the
State of Florida's Agricultural Best Management Practices Program (71
FR 76965).
This supplants the earlier determination and covers all cost-share
components of the State of Florida's Agricultural Best Management
Practices Program. This determination is in accordance with Section 126
of the Internal Revenue Code of 1954, as amended (26 U.S.C. 126), and
permits recipients of cost-share payments to exclude such payments from
gross income to the extent allowed by the Internal Revenue Service.
FOR FURTHER INFORMATION CONTACT: Charles H. Bronson, Commissioner of
Agriculture, Florida Department of Agriculture and Consumer Services,
The Capitol, Tallahassee, Florida 32399; or Gregory K. Johnson,
Director, Financial Assistance Programs Division, Department of
Agriculture, Natural Resources Conservation Service, 1400 Independence
Avenue, SW., Room 5241 South Building, Washington, DC 20250.
SUPPLEMENTARY INFORMATION: Under Section 126(a)(10) of the Internal
Revenue Code, gross income does not include the ``excludable portion''
of payments received under any program of a State under which payments
are made to individuals primarily for the purpose of protecting or
restoring the environment. In general, a cost-share payment for
selected conservation practices is exempt from Federal taxation if it
meets the following three tests: (1) It was for a capital expense, (2)
it does not substantially increase the operator's annual income from
the property for which it is made, and (3) the Secretary of Agriculture
certified that the payment was made primarily for conserving soil and
water resources, protecting or restoring the environment, improving
forests, or providing habitat for wildlife.
The Secretary of Agriculture evaluates a conservation program on
the basis of criteria set forth in 7 CFR part 14, and makes a ``primary
purpose'' determination for the payments made under the program. The
objective of the determinations made under part 14 is to provide
maximum conservation, environmental, forestry improvement, and wildlife
benefits to the general public from the operation of applicable
programs. Final determinations are made on the basis of program,
category of practices, or individual practices. Following a primary
purpose determination by the Secretary of Agriculture, the Secretary of
the Treasury determines if the payments made under the conservation
program substantially increases the annual income derived from the
property benefited by the payments.
Determination
As provided for by Section 126 of the Internal Revenue Code, the
Secretary examined the authorizing legislation, regulations, and
operating procedures regarding State of Florida's Agricultural Best
Management Practices Program. In accordance with the criteria set out
in 7 CFR part 14, the Secretary has determined the primary purpose of
cost-share payments made under the State of Florida's Agricultural Best
Management Practices Program is conserving soil and water resources, or
protecting and restoring the environment.
The State of Florida uses the Agricultural Best Management
Practices Program to provide overall water resources benefits and to
protect the environment. The Florida Department of Agriculture and
Consumer Services provides cost-share reimbursement for select Best
Management Practices that have potential water conservation, sediment
control, and water quality benefits. The objectives of the program are
met through cost-shared construction of specific engineered structures,
land treatment, management practices, and acquisition of specific
equipment to meet environmental needs on private farmland.
A ``Record of Decision'' for the State of Florida's Agricultural
Best Management Practices Program has been prepared and is available
upon request from Gregory K. Johnson, Director, Financial Assistance
Programs Division, Department of Agriculture, Natural Resources
Conservation Service, 1400 Independence Avenue, SW., Room 5241 South
Building, Washington, DC 20250.
Signed this 23rd day of September 2009, in Washington, DC.
Dave White,
Chief, Natural Resources Conservation Service.
[FR Doc. E9-23448 Filed 9-28-09; 8:45 am]
BILLING CODE 3410-16-P
