A bill to encourage farmers to establish shelterbelts for the purpose of reducing soil erosion, protecting crops and livestock, and establishing wildlife habitat areas.

[AI summary unavailable — showing source text] Amends the Internal Revenue Code to provide an income tax credit for expenses incurred in the conversion of farm and ranch land into qualified wind erosion control or wildlife habitat areas. Provides Federal local reimbursement to state and local governments for the real property taxes which would otherwise be collected on such property.…