Of nearly 2.7 million farm sole proprietors filing tax returns in 1982, just 97,018 (4 percent) deducted soil and water conservation expenses and only 61,829 (2 percent) deducted land-clearing expenses. Each of these deductions averaged less than $1,100 per return on which they were claimed. Average tax savings were estimated to be from $177 to $246 for farmers claiming conservation expense deductions and from $220 to $280 for those deducting landclearing expenses. Although of considerable importance to individuals, these land improvement tax deductions were of minor importance to the farm sector, especially when contrasted to other tax provisions, such as the investment credit.