ORIGIN OF RESOLUTION:
Southern Group of State Foresters
ISSUE OF CONCERN:
Adopting "Taxation and Forest Sustainability: Recommendations for Positive Change" as a Policy Statement for the Association
Taxation of forest land and forestry related income is a major concern of non-industrial private forest landowners. Tax policies at both the Federal and State level can have a major impact on forest management. Current provisions of the Federal tax code can encourage unsustainable management of private forests, particularly nonindustrial private forests, which make up over two thirds of the nation's forest lands. The attached policy statement clarifies which provisions can negatively impact the sustainability of America's forests and makes recommendations for changes to the Federal tax code.
The policy statement "Taxation and Forest Sustainability: Recommendations for Positive Change" is adopted by the members of the National Association of State Foresters. It will be published separately.
This resolution replaces resolution number 88-17 and resolution number 90-7.
( X ) Approved
DATE OF ACTION: 9/22/99