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.