This section of the FEDERAL REGISTER

contains documents other than rules or

proposed rules that are applicable to the

public. Notices of hearings and investigations,

committee meetings, agency decisions and

rulings, delegations of authority, filing of

petitions and applications and agency

statements of organization and functions are

examples of documents appearing in this

section.

Notices Federal Register

20965

Vol. 66, No. 81

Thursday, April 26, 2001

DEPARTMENT OF AGRICULTURE

Office of the Secretary

State of Wisconsin Department of

Commerce Brownfields Initiative;

Determination of Primary Purpose of

Program Payments for Consideration

as Excludable From Income Under

Section 126 of the Internal Revenue

Code of 1954

AGENCY: Office of the Secretary, USDA.

ACTION: Notice of determination.

SUMMARY: The Secretary of Agriculture

has determined that all State cost-share

payments made to individuals as part of

a Brownfields Grant are made primarily

for the purpose of restoring the

environment. This determination is

made in accordance with section 126 of

the Internal Revenue Code of 1954, as

amended (2 U.S.C. 126). The

determination permits recipients of

these cost-share payments to exclude

them from gross income to the extent

allowed by the Internal Revenue

Service.

FOR FURTHER INFORMATION CONTACT:

Jason Scott, Development Consultant;

Department of Commerce, Brownfields

Grant Program, 201 West Washington

Avenue, Madison, Wisconsin 53707–

7970; or Mark W. Berkland, Director,

Conservation Operations Division,

USDA Natural Resources Conservation

Service, Post Office Box 2890,

Washington, DC 20013.

SUPPLEMENTARY INFORMATION: Section

126 of the Internal Revenue Code of

1954, as amended (26 U.S.C. 126),

provides that certain payments made to

persons under State conservation

programs may be excluded from the

recipient’s gross income for Federal

income tax purposes, if the Secretary of

Agriculture determines that payments

are made ‘‘primarily for the purpose of

conserving soil and water resources,

protecting or restoring the environment,

improving forests, or providing a habitat

for wildlife.’’ The Secretary of

Agriculture evaluates these conservation

programs on the basis of criteria set

forth in 7 CFR Part 14, and makes a

‘‘primary purpose’’ determination for

the payments made under each

program. Before there may be an

exclusion, the Secretary of the Treasury

must determine that payments made

under these conservation programs do

not substantially increase the annual

income derived from the property

benefited by the payments.

Procedural Matters

The authorizing legislation,

regulations, and operating procedures

regarding the Wisconsin Department of

Commerce’s Brownfields Grant Program

have been examined using the criteria

set forth in 7 CFR Part 14. The Secretary

of Agriculture has concluded that the

cost-share payments made for the

implementation of best management

practices under this program are made

primarily for the purpose of restoring

the environment.

A ‘‘Record of Decision, Wisconsin

Department of Commerce’s Brownfields

Grant Program, Primary Purpose

Determination for Federal Tax

Purposes’’ has been prepared and is

available upon request from Jason Scott;

Program Director; Wisconsin

Department of Commerce, Brownfields

Grant Program, 5th floor, 201 West

Washington Avenue, Post Office Box

7970, Madison, Wisconsin 53707–7970;

or from Mark W. Berkland, Director,

Conservation Operations Division,

USDA Natural Resources Conservation

Service; Post Office Box 2890,

Washington, DC 20013.

Determination

As required by section 126(b) of the

Internal Revenue Code of 1954, as

amended, I have examined the

authorizing legislation, regulations, and

operating procedures regarding the

Wisconsin Department of Commerce’s

Brownfields Grant Program. In

accordance with the criteria set out in

7 CFR Part 14, I have determined that

all cost-share payments for the

implementation of projects under the

Brownfields Grant Program are

primarily for the purpose of restoring

the environment. Subject to further

determination by the Secretary of the

Treasury, this determination permits

payment recipients to exclude from

gross income, for Federal income tax

purposes, all or part of such cost-share

payments made under said program.

Signed in Washington, DC on April 9,

2001.

Ann M. Veneman,

Secretary, United States Department of

Agriculture.

[FR Doc. 01–10295 Filed 4–25–01; 8:45 am]

BILLING CODE 3410–16–P

DEPARTMENT OF AGRICULTURE

Food and Nutrition Service

Agency Information Collection

Activities: Proposed Collection;

Comment Request—Food Stamp

Program Form FNS–521, Food Coupon

Deposit Document

AGENCY: Food and Nutrition Service,

USDA.

ACTION: Notice and request for

comments.

SUMMARY: In accordance with the

Paperwork Reduction Act of 1995, the

Food and Nutrition Service is

publishing for public comment a

summary of a proposed information

collection. The proposed collection is a

reinstatement, with change, of a

previously approved information

collection of the Food Stamp Program

for which approval expired on January

31, 2001. The Food Stamp Act of 1977,

as amended, requires that all verified

and encoded redemption certificates

accepted by insured financial

institutions from authorized retail food

stores shall be forwarded with the

corresponding coupon deposits to the

Federal Reserve Bank along with the

accompanying Food Coupon Deposit

Document (Form FNS–521).

Requirements in the Food Stamp

Program Regulations are the basis for

the information collected on Form FNS–

521.

DATES: Comments on this notice must be

received by June 25, 2001 to be assured

of consideration.

ADDRESSES: Send comments and

requests for copies of this information

collection to Karen J. Walker, Chief,

Redemption Management Branch,

Benefit Redemption Division, Food and

Nutrition Service, USDA, 3101 Park

Center Drive, Room 404, Alexandria, VA

22302.

Comments are invited on: (a) Whether

the proposed collection of information