; and (ii) make any incentive payment under subparagraph (A) concurrent with such first annual rental payment. (C) Qualifying practice In this paragraph, the term qualifying practice means a practice the implementation or establishment of which is appropriate to encourage on environmentally sensitive eligible land— (i) as determined by the Secretary, in consultation with the applicable State technical committee, for environmentally sensitive eligible land enrolled under the continuous enrollment option; or (ii) as identified in an agreement under section 1231A, for environmentally sensitive eligible land enrolled pursuant to such agreement. (3) Forest management incentive payments (A) In general Using funds made available under section 1241(a)(1)(A), the Secretary may make incentive payments to an owner or operator of eligible land in an amount sufficient to encourage proper thinning and other practices to improve the condition of resources, promote forest management, or enhance wildlife habitat on the land. (B) Limitation A payment described in subparagraph (A) may not exceed 100 percent of the total cost of thinning and other practices conducted by the owner or operator. (C) Reduction The Secretary shall reduce the amount of a payment under subparagraph (A) by an amount that is equal to any income received by the owner or operator as a result of the thinning or other practice, as determined by the Secretary. . (c) Annual rental payments (1) In general Section 1234(d)(1) of the Food Security Act of 1985 ( 16 U.S.C. 3834(d)(1) ) is amended— (A) by striking highly erodible cropland or other eligible lands each place it appears and inserting eligible land