Wisconsin Forest Landowner Grant Program; Determination of Primary Purpose of Certain Payments for Federal Tax Purposes

Streszczenie

The Secretary of Agriculture has determined that cost-share payments made to individuals under the State of Wisconsin, Department of Natural Resources, Forest Landowner Grant Program (WFLGP) are made primarily for the purpose of conserving soil and water resources, improving forests, and protecting and restoring the environment. This determination permits recipients to exclude all or part of certain cost-share payments under WFLGP from gross income for Federal income tax purposes to the extent allowed by the Internal Revenue Service.