The Secretary of Agriculture's Determination of the Primary Purpose of the State of Florida's Agricultural Best Management Practices Program

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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.