excludable portion
(1) In general The term “excludable portion” means that portion (or all) of a payment made to any person under any program described in subsection (a) which— (A) is determined by the Secretary of Agriculture to be made primarily for the purpose of conserving soil and water resources, protecting or restoring the environment, improving forests, or providing a habitat for wildlife, and (B) is determined by the Secretary of the Treasury or his delegate as not increasing substantially the annual income derived from the property.