Table 3--Southern nonindustrial private forest 
land acreage planted with Forest Incentives Pro- 
gram, Agricultural Conservation Program, and 
State cost-shares, 1981-85 
1981 1982 1983 1984 1985 1981-85 
Percent 
Thousands of acres change 
FIP 
(South) 190 141 131 135 152 -20 
ACP 
(South) 28 32 43 31 65 +132 
State 
cost- 
sharing 53 75 92 102 115 +117 
Cost- 
share 
totals 217 248 266 268 332 +23 
Comparing the planting accomplishments un- 
der the public cost-share programs with total plant- 
ing levels on nonindustrial private holdings reveals 
not only the relative importance of cost-share pro- 
grams but also the trend in acres planted without 
cost-shares (table 4). Planting of pine on nonindus- 
trial private holdings in the South nearly doubled 
between 1981 and 1985, but the proportion planted 
with cost-share assistance declined from 70 to 47 
percent. This decline suggests that other factors 
may be contributing to increased reforestation. One 
such factor may be the reforestation tax incentives. 
Unfortunately, records of the use of reforesta- 
tion tax incentives are not available through govern- 
ment agencies like those for cost-sharing. As a re- 
sult, survey techniques are the only means available 
to compile data on the use of the tax credit and 
amortization. A recent Southwide survey of 
landowners who had clearcut and reforested follow- 
ing a timber sale in 1983 showed 59 percent of the 
78 
owners using the tax credit, compared to 48 percent 
using a cost-share program (Royer 1986b unpubl.). 
Overall, 70 percent of the landowners had used 
either the tax incentives or cost-sharing; 36 percent 
had used both programs. Table 5 gives a full profile 
of program use among the 1983 sellers. No trend 
data are available for use of the reforestation tax 
incentives. 
The accomplishments of the Conservation Re- 
serve Program are just beginning to unfold because 
the program is only in its second year. Initial re- 
sponses suggest, however, that over the short term, 
planting levels in the South are going to be 
markedly affected by the CRP. During the three 
signup sessions in 1986, nearly 600,000 acres of 
qualifying southern cropland were accepted for tree 
planting. The initial signup in 1987 yielded an addi- 
tional 519,000 acres tentatively accepted for tree 
planting pending inspection by the Soil Conserva- 
tion Service. 
