I have several financial concerns that are not and may not be addressed. As I understand this newest loan program attempt, DEQ Virginia resources authority will have final say in approval of loans. While I am sure they are capable, they are not bankers. Even with the help of farm credit pre-evaluation of loans, I have concerns that the need for increased AgBMPS in satisfaction of the WIP III may be the driving force in making such loans. The agriculture economy is severely distressed with low prices especially the dairy industry. All producers need to be well aware of the potential tax ramifications of a loan repayment versus an incentive payment. I am concerned that the IRS will not have adequate staff available to answer such questions timely. I am concerned that any repayment via a cost share payment at approximately 75% will be taxed as ordinary income thus causing an unforeseen tax burden. The loan forgiveness provision certainly will cause ordinary income tax liability. I am not questioning a single DEQ staffers integrity nor am I questioning farm credits ability to advise on loans. I will speak up that producers need detailed tax information and some financial planning ahead of ANY water quality incentives. I say this that this DEQ loan could upset a balance sheet and inadvertently jeopardize a refinance loan, an operating loan or trigger a loan call by bankers because certain parameters are not met. The least the Commonwealth can do is have the Office of Attorney General contact the IRS and put together a tax document. Or work with land grant  AgEconomics departments or the professional organization CPA’s that specializes in tax preparation. It seems we are putting an emphasis on gathering data versus doing ZERO harm to our diminishing farms. Farms financially  hamstrung trying to be a part of the solution in cleaning the bay only further the opportunity for residential development.        Respectfully, Ricky Rash, crewe va. Former dairyman.