P.L. 74-46 (February 26, 1936) was designed to support farm income by making soil-conservation and soil-building payments to participating farmers. This design overcame the unconstitutional taxes on processors in the support programme authorised by the Agricultural Adjustment Act of 1933. The 1936 Act supported farm income and reduced surpluses by paying farmers for shifting from crops in excess supply (soil depleting crops) to soil building crops like legumes and grasses. This law, as amended, continues to serve as the enabling authority for a number of activities and programmes carried out by the Natural Resources Conservation Service.