"All recipients of cost-share funds under FLEP will receive a 1099 IRS Tax
Form. The cost-share funds must be reported. However, the US Secretary of Agriculture
has asked the US Secretary of Treasury to exclude FLEP cost-share as taxable income.
As of October 7, 2003 the Secretary of Treasury has not ruled on whether FLEP
cost-share funds may be excluded. For current information on tax treatment of
FLEP cost-share funds, contact your local office of NYS DEC."