funding during the same 
period was 16,874 acres. In 
1983—84, however, Virginia 
planted 24,892 acres under 
its State program. South 
Carolina reported 4,906 acres 
of planting completed under 
its Forestry Renewal Program; 
Mississippi reported 
regeneration done on 30,114 
acres under its Forest 
Resources Development 
Programs. 
In addition to the direct 
financial incentives programs, 
other Federal tax-related 
actions have encouraged 
investments in reforestation. 
Under the provisions of the 
Revenue Act of 1978, 
cost-share payments may 
under certain conditions be 
exempted from Federal 
income tax. The Revenue 
Act of 1980 provided for 
investment tax credit and 
amortization of reforestation 
costs. Since the 1986 revision 
of United States tax laws, 
however, preferential capital 
gains treatment of timber 
income is no longer available 
to landowners. 
insect and Disease Control 
The Forest Pest Control Act 
of 1947 gave the Forest Pest 
80 
Management Staff of the 
USDA Forest Service’s State 
and Private Forestry Deputy 
area the responsibility for 
insect and disease control. 
This staff was responsible 
for pest control on the 
national forests, other Federal 
lands, and on State and 
private lands in cooperation 
with the States. The Forest 
Service provided training, 
technical assistance, and 
funds to detect and control 
forest insects and diseases. 
In recent years, the State 
responsibility has become 
more important, and the 
States have hired insect and 
disease specialists. The 
Forest Service’s Forest Pest 
Management Staff works 
closely with State personnel 
and coordinates activities 
among States (Robbins 
1985). 
Several southern pests have 
inflicted significant damage 
over the years. Among 
diseases, fusiform rust infects 
10 percent or more of loblolly 
and slash pines on 15 million 
acres. The stem cankers can 
kill trees Outright or degrade 
their wood. At present the 
most effective measures are 
planting resistant species 
when possible, breeding 
rust-resistant strains of 
