Deducting habitat-management costs. Private, non-industrial landowners must capitalize management costs over years. Allow landowners to take deductions for habitat management annually. Keystone Center, 1995. Land assessment exchanges.
Some federal lands have low habitat value.
Trade, sell or purchase federal, private lands to protect more quality habitat. Revenue neutral except transaction costs. Umpqua land exchange. Willing seller only. Pools funds from sales to purchase private lands.