A bill to amend the Internal Revenue Code of 1986 to provide that certain payments under the Conservation Reserve Program shall not be treated as self-employment income for purposes of the social security tax on such income.

Amends the Internal Revenue Code to exclude from self-employment income, for Social Security tax purposes, certain payments under the conservation acreage reserve program.

Prohibits an income tax deduction for expenses incurred as a result of participation in such program.