severance tax receipts for 
the coming years. In 1981, 
the tax on pine timber was 
doubled in order to provide 
more funds to meet Virginia’s 
needs (Custard pers. 
communication). 
Virginia’s reforestation tax 
program predates the Federal 
Forestry Incentives Program, 
though there had been a 
continuing cost-share 
program under the 
Agricultural Conservation 
Program. When the Forestry 
Incentives Program became 
available, some of the 
acreage being regenerated 
under Virginia’s program 
shifted to the Federal 
program, especially during 
the late 1970's, when the 
Federal cost-share was set 
at 75 percent while the State 
held its cost-share at the 
Original 50 percent. The 
cost-shares have shifted 
between the programs over 
the years and are currently 
50 percent for the State’s 
program with a $60 per-acre 
maximum, and 60 percent 
for the Forestry Incentives 
Program with an $80 per-acre 
limit. 
Virginia officials believe that 
50-percent cost-sharing is 
the most effective use of 
reforestation tax funds; levels 
above that stimulate little 
additional investment by 
landowners. 
With the recent increase in 
State funds, the total acreage 
covered for reforestation and 
release work by Virginia's 
program and the Federal 
Forestry Incentives and 
Agricultural Conservation 
Programs was 58,375 in 
1984 and 62,942 in 1985. In 
each year, Virginia’s program 
has been used on more 
than twice as many acres as 
both Federal programs 
combined. All three programs 
are being used to the limit of 
available funds, and backlogs 
of waiting landowners have 
been practically eliminated 
(Stanley pers. 
communication, Graff pers. 
communication, Rodger 
1973). 
It should be noted that 
Virginia’s program applies to 
areas not reforestable under 
the Virginia Seed Tree Law. 
Therefore, the program is 
used to convert hardwood 
stands to pine along with 
planting open lands. In 
delivering services to 
landowners, there have been 
difficulties. To keep programs 
on schedule and provide 
73 
