treated as property of a character subject to an allowance for depreciation for purposes of this section. (B) Land use must be restricted agricultural use Such term shall not include any land which is not subject to a State agricultural land preservation program, permanent agricultural conservation easement, is not valued as agricultural land using special use valuation requirements, or is not under another long-term or permanent protection. (d) Special rules (1) Reporting requirements No credit shall be allowed to a taxpayer under this section unless, at such time and in such form and manner as the Secretary shall prescribe— (A) there is submitted to the Secretary a description of the qualified farming property with respect to which the credit under this section is determined, (B) the eligible farmer submits to the Secretary an attestation of intent to treat such property as qualified farming property during the 8-year period beginning on the date of the sale or purchase to which this section applies, and (C) the taxpayer who sells such property in the case of any credit determined under subsection (a), and the eligible farmer who purchases such property in the case of any credit determined under subsection (b), submits to the Secretary an agreement consenting to the application of paragraph (2). (2) Recapture (A) In general If any property with respect to which a credit is allowed under this section ceases to be qualified farming property during the 8-year period beginning on the date of the sale or purchase to which this section applies, the tax imposed by this chapter for the taxable year during which such property so ceases shall be increased by the applicable percentage of the amount of credit allowed under this section with respect to such property. (B) Applicable percentage For purposes of this paragraph, in the case of property which ceases to be qualified farming property during the 8-year period, the applicable percentage shall be determined under the following table: For property which so  ceases