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An Incidental Take Statement is issued to a federal agency as part of a biological opinion that estimates the amount or extent of incidental take of listed species likely to result from the action subject to consultation and exempts that take from section 9 take prohibitions.
Per section 7(o)(2) of the ESA, actions that are conducted in conformance with the terms and conditions of an incidental take permit are exempt from the section 9(a)(1) prohibitions on take.
See also: biological opinion