Comprehensive American Wetlands Act of 1990 - Establishes a comprehensive system for the identification, valuation, preservation, and compensation to the owners of U.S. wetlands, and for providing tax incentives for transfers of wetlands to governments and other specified entities.
Makes this Act inapplicable to any coastal wetlands in the United States or to any wetlands in the State of Alaska.
Title I: Wetland Preservation - Directs the Soil Conservation Service (SCS) to conduct an inventory to locate, delineate, and determine the special wetland value of all U.S. wetlands subject to this Act. Directs the SCS, upon determining that certain lands may have special wetland value, to refer such determination to: (1) the U.S. Fish and Wildlife Service for determinations relating to wildlife habitat; (2) the Army Corps of Engineers for determinations relating to flood control (except lands eligible for certain small watershed projects, for which the SCS will make the determinations); (3) the Geological Survey for determinations relating to aquifer recharge; (4) the SCS for determinations relating to sedimentation discharge; and (5) the Environmental Protection Agency (EPA) for determinations relating to water quality.
Directs the Cooperative Extension Service for each State to identify practices exempted from regulations under specified provisions of the Federal Water Pollution Control Act (FWPCA), taking into account existing practices and developing additional practices in consultation with the affected industry or community. Amends the FWPCA to include a similar exemption, with respect to certain areas of navigable waters, for normal crop rotation practices, activities generally acceptable within the agricultural community, or new technology activities proper in the industry or community, as established by the State Cooperative Extension Service. Requires that a list of exempted practices and activities be filed with the EPA Administrator, who shall publish the list as a proposed rule. Directs the EPA Administrator to identify the specific activities and practices for each State exempted by regulation.
Requires mitigation as a condition for conversion of wetlands. Requires such mitigation to be, to the extent practicable, a restoration within the same environmental system of the special wetland values converted. Directs the Federal agency that determined the special value of the wetlands to determine the amount of mitigation, in consultation with the affected party. Limits such amount to not more than the following ratios of acreage restored to acreage converted: (1) one to one, for "nonconverted" wetlands; (2) two to one, plus preserving or enhancing in the same environmental system the special wetland values lost, for "special nonconverted" wetlands; and (3) five to one, plus such preservation or enhancement of those values, for "natural" wetlands. Exempts "prior converted" and certain small acreage wetlands from such mitigation requirements. Provides for consideration of construction of artificial wetlands as a mitigating factor.
Establishes a wetlands conservation conveyance program. Authorizes the Secretary of the Interior to acquire lands from a willing seller by purchase or exchange, to provide for wetlands conservation. Authorizes the Secretary to transfer such lands to appropriate Federal agencies and contract with States for their management. Authorizes appropriations.
Directs the Secretary of the Interior to evaluate wetlands within any lands acquired by the United States to determine if special wetland values are present and, if so, to administer such lands if practicable.
Amends the Food Security Act of 1985 to authorize the Secretary of Agriculture to include in the agricultural conservation reserve program lands that are not highly erodible but that are wetlands. Limits to 10,000,000 acres the wetlands that may be enrolled in such program. Requires the Secretary, during the 1991 through 1995 crop years, to only enroll wetlands in such program.
Amends the Agricultural Act of 1949 to revise conservation reserve credits for wheat, feed grains, cotton, and rice acreage. Allows any reduced, set-aside, or additional diverted cropland acreage to be devoted to water storage in compliance with an established conservation plan approved by the SCS. Doubles such credit for non-converted wetlands, and triples it for prior converted wetlands.
Amends the Food Security Act of 1985 to revise the wetland conservation program with respect to determinations of ineligibility for specified Federal program loans, payments, and benefits for persons who produce agricultural commodities on converted wetland. Allows an exemption from the ineligibility penalty if: (1) an agricultural commodity was produced on converted wetlands as a natural result of a project found to be in the public interest, unless such lands were not used for agriculture before December 23, 1985; or (2) mitigation is carried out in accordance with this Act. Allows persons found to be ineligible appeal to the State Committee of the Agriculture and Soil Conservation Service. Authorizes the State Committee to modify the ineligibility determination after considering specified specified factors.
Sets forth procedures for administrative appeals of decisions made under this Act and specified FWPCA provisions relating to wetlands. Directs the EPA Administrator to establish a National Appeals Division for hearing and determining appeals of decisions by employees of the EPA, the U.S. Fish and Wildlife Service, and the Army Corps of Engineers.
Title II: Tax Treatment for Certain Transactions Relating to Wetlands - Amends the Internal Revenue Code to increase the charitable contribution base for contributions of wetlands.
Grants a capital gains preference for certain sales and exchanges of wetlands by individuals. Allows a specified deduction of capital gains on certain sales and exchanges of wetlands to specified governmental units or any other organization approved by the Secretary of the Interior as a proper custodian of lands with wetland values. Sets forth a special rule for estates and trusts. Disallows such deduction in determining alternative minimum taxable income.
Allows amortization of certain expenditures for restoring wetlands.
Introduced in House
Introduced in House
Referred to the House Committee on Agriculture.
Referred to the House Committee on Ways and Means.
Referred to the House Committee on Public Works + Transportation.
Referred to the House Committee on Merchant Marine and Fisheries.
Referred to the Subcommittee on Conservation Credit and Rural Development.
Referred to the Subcommittee on Water Resources.
Referred to the Subcommittee on Fisheries and Wildlife Conservation and the Environment.
Executive Comment Requested from Interior, Commerce, USDA, Army Corps of Engineers, EPA.
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