Natural Resources Conservation Service June 29, 2015 – Federal Register Recent Federal Regulation Documents

The Natural Resources Conservation Service is providing public notice that the Secretary of Agriculture has determined that cost-share payments made by the Southwest Florida Water Management District (SWFWMD) through its Facilitating Agricultural Resource Management Systems (FARMS) Program, Mini-FARMS Program, Flow Meter Reimbursement Program, Quality of Water Improvement Program (QWIP), and Back-Plugging Funding Assistance Initiative are primarily for the purpose of conserving soil and water resources or protecting and restoring the environment. SWFWMD is a political subdivision of the State of Florida. NRCS was assigned technical and administrative responsibility for reviewing SWFWMD's FARMS Program, Mini-FARMS Program, Flow Meter Reimbursement Program, QWIP, and Back-Plugging Funding Assistance Initiative, and for making appropriate recommendations for the Secretary's determination of primary purpose. The Secretary made the determination for the State of Florida's Agricultural Best Management Practices Program, which is a counterpart to SWFWMD's FARMS Program (74 FR 49850). 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.