Subpart B - General Provisions 



510.18(a) 



(c) Before SCS processes a payment for a GPCP or a PL-566 

 financial assistance participant, SCS will request ASCS to provide a 

 copy of any notice to the participant that ASCS has determined that 

 the person is not in compliance. If no such notice exists, SCS will 

 accept the person's certification on the current Form 

 AD-1026 that the person is in compliance, and SCS will process the 

 payment. 



510.15 Conservation Reserve Program. 



Upon successful bid, a person may remove highly erodible and 

 environmentally sensitive cropland from crop production by entering 

 into a Conservation Reserve Program (CRP) contract. See Part 539 of 

 the National Manual for Assisting ASCS Cost Sharing Programs for CRP 

 procedures. 



510.16 Wetland Reserve Program. 



Upon successful bid, a person may restore and protect farmed 

 wetlands and prior converted wetlands together with adjacent lands 

 that are fxinctionally dependent upon such wetlands by entering into 

 the Wetland Reserve Program (WRP) . See Part 540 of the National 

 Manual for Assisting ASCS Cost Sharing Programs for WRP procedures. 



510.17 Conservation easements. 



Certain FmHA borrowers may place highly erodible lands, wetlands, 

 and certain other lands under a 50-year or longer conservation 

 easement in return for some debt forgiveness. Deed restrictions may 

 be placed on FmHA inventory properties containing similar types of 

 land. See Part 514. 



510.18 Tax Reform Act of 1986. . 



Public Law 99-514 removes certain tax benefits associated with 

 production of agricultural commodities on highly erodible land or 

 wetlands as follows: 



(a) Expenses associated with drainage of wetland or land clearing 

 are not deductible for Federal income tax purposes (Sec. 175 and 4 02 

 of Federal Tax Code) ; 



510-7 

 (180-V-NFSAM, Second Ed., Amend. 6, May 1991) 



