Monday, April 16, 2018

Penn State Extension Releases Online Forest Taxation Course

Forest Taxation: Forest Finance and Timber Tax Education for Landowners and Professionals

Private landowners, small business owners, and other professionals such as accountants, lawyers, tax preparers, financial advisers, and natural resource managers, encounter questions concerning the taxation and planning for forestry operations. The tax code is notoriously complicated and even seasoned professionals may not be familiar with how it applies to forests and woodlots, but understanding these rules can help forest landowners save money. Choices you make about how to set up your accounts or structure a timber sale can have enormous financial implications. This course will give you a framework within which to understand these concepts, and to work knowledgeably with other members of your tax team or advise forest landowner clients. In this self-guided online course, you learn to apply forest finance and timber tax concepts, including:

•Forest Management and Valuation
•Establishment of Capital Accounts, Basis, Form T, and Recordkeeping
•Deduction of Forestry Expenses
•Timber Sales and Income
•Reforestation Tax Incentives
•Conservation Easements
•Estate Planning
•Timber Ownership Categories and Rules for Reporting Expenses and Losses
•Cost Share Programs
•Casualty and Non-Casualty Loss
•Depreciation and Section 179 Deduction
•Christmas Tree Sales

Monday, April 9, 2018

Hunters and the Services they Provide


I recently came across this story on NPR. I found it to be very well written and informative.  We need hunting to manage our deer population.  Hunters provide an invaluable service for our forests by helping to reduce deer impacts on tree seedlings and other plants.  As forest advocates, we need to be advocating for hunting as well.  It is not just the forest that hunters provide this service for; it is many other species of wildlife, our safety while driving, agricultural crop production, and suburban landscapes. Not to mention all the conservation programs hunters continue to fund through hunter generated dollars.  Hunters provide a service to society that is difficult to measure.

Here is a great publication put together a number of years ago for the Ecosystem Management Project.  It directly addresses the issue of deer abundance.  It is called; Deer, Communities, and Quality of Life.


March 20, 2018
By Nathan Rott

Tom Wrasse is at his hunting shack alone. Light pours into the small room from a window framed by antlers, harvested from the surrounding central Wisconsin woods. On the opposite wall is a collage of fading photos, showing how big the hunting parties out here used to be.

"I try to keep the tradition alive," Wrasse says, looking at the photos over a cup of coffee. "But no, they've all gone their separate ways."

In rural Wisconsin, the passion for hunting still appears to burn as bright as the blaze orange jackets you'll see stalking through fields or clambering up into trees during deer season. But stop into a meat processing center or a sporting goods store, ask about it at a bar or a hunting shack and you'll hear from people like Wrasse: Fewer people are hunting. "It's just kind of fading away," he says.

A new survey by the U.S. Fish and Wildlife Service shows that today, only about 5 percent of Americans, 16 years old and older, actually hunt. That's half of what it was 50 years ago and the decline is expected to accelerate over the next decade.

Meanwhile other wildlife-centered activities, like birdwatching, hiking and photography, are rapidly growing, as American society and attitudes towards wildlife change.

The shift is being welcomed by some who morally oppose the sport, but it's also leading to a crisis.

State wildlife agencies and the country's wildlife conservation system are heavily dependent on sportsmen for funding. Money generated from license fees and excise taxes on guns, ammunition and angling equipment provide about 60 percent of the funding for state wildlife agencies, which manage most of the wildlife in the U.S.

This user-play, user-pay funding system for wildlife conservation has been lauded and emulated around the world. It has been incredibly successful at restoring the populations of North American game animals, some of which were once hunted nearly to extinction.
But with the slide in hunting participation expected to speed up in the next 10 years, widening funding shortfalls that already exist, there's a growing sense of urgency in the wildlife conservation community to broaden that funding base. Congress is looking at tapping oil and gas revenues. Some states are adding general sales taxes, while others are looking for ways to tweak the user-play, user-pay model to better represent how today's society interacts with wildlife, monetizing activities like wildlife-viewing.

Those efforts are running into a larger question: Is the greater public willing to pay more to protect wildlife?

To read the rest of the article click here.

Tuesday, April 3, 2018

Invasive Species Thrive on Disturbances from Farms and Other Human Activities


A study by Forest Service researchers using data from plots monitored by the Forest Inventory and Analysis Program found that some invasive species thrive on disturbances from road construction--but farms and other human activities benefit invasives even more. The paper earned an "Editor's Choice" honor in the March 2018 issue of the journal Diversity and Distributions.

SRS study based on FIA data named Editor’s Choice

NORTH CAROLINA — A study by USDA Forest Service Southern Research Station scientists earned an “Editor’s Choice” honor in the March 2018 issue of the journal Diversity and Distributions entitled: Landscape correlates of forest plant invasions: A high-resolution analysis across the eastern United States. The paper about the influence of roads and landscape context on forest plant invasions was led by Kurt Riitters, research ecologist, with co-authors Qinfeng Guo, research ecologist; Chris Oswalt, research forester; and Kevin Potter, landscape ecologist, along with partners from the University of Florida and Purdue University. The journal's editor, associate editors and reviewers identified the paper as one that is "particularly noteworthy in terms of significance, breath, impact, originality and/or creativity."

Roads provide a means for moving people and products, but they can also allow hitchhiking organisms to spread. Some exotic invasive plants thrive on the disturbance created by road construction that displaces native plants. However, the study found that the presence of a road may be less important than the presence of farms and other human activities.

“In the eastern U.S. a third of all forested areas are within 650 feet of a road, and invasive plants are found on half of the plots monitored by the Forest Inventory and Analysis program,” says Riitters, who works with the SRS Eastern Forest Environmental Threat Assessment Center in Research Triangle Park, North Carolina. “While there is little doubt that roads are linked to forest plant invasions at local scales, effective resource conservation at regional scales requires an understanding of other factors linked to both roads and invasions across the larger landscape.”

To gain this understanding, researchers developed a series of models that allowed them to see the incremental influences of land use (including agriculture and development), forest fragmentation, local site conditions, and regional ecosystem characteristics in comparison to road proximity effects in eastern U.S. forest plant invasions. The models used FIA data collected on more than 23,000 forested plots between 2001 and 2011.

Results of the study demonstrate the value of the modern FIA program for answering non-traditional forest inventory questions. Forest health managers can use the findings to develop regional strategies to control or eradicate invasive plants. Scientists monitoring forests and developing risk assessments can also apply the model results.

Shared from U.S. Forest Service March e-Newsletter.