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- Title
WATERSHEDS: RUNOFF FROM THE TAX CODE.
- Authors
Milne, Janet E.
- Abstract
The article examines selected tax measures from a watershed perspective and looks at ways in which they, may or may not, enhance the quality of water within a watershed. It discusses the environmental challenges of watersheds and explores three federal tax provisions particularly the Vermont tax provision, which offers insights into the role of tax policy in protecting the water bodies' environmental integrity. It scrutinizes Section 126 and 175 of the Internal Revenue Code in Vermont, which allows farmers to develop nutrient management plans, construction of manure storage facilities, and offers income tax deduction for their soil and water conservation expenditures.
- Subjects
VERMONT; WATER laws; INTERNAL revenue law; TAXATION; IRRIGATION laws; INCOME tax deductions; WATER quality; WATER rights; WATERSHEDS
- Publication
Vermont Law Review, 2010, Vol 34, Issue 4, p883
- ISSN
0145-2908
- Publication type
Article