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7 U.S.C. § 1308a — Adjusted gross income limitation
Federal law — U.S. Code and appendices · legal_authorities
**(a) Definitions**
(1) **Average adjusted gross income** — In this section, the term “average adjusted gross income”, with respect to a person or legal entity, means the average of the adjusted gross income or comparable measure of the person or legal entity over the 3 taxable years preceding the most immediately preceding complete taxable year, as determined by the Secretary.
(2) **Special rules for certain persons and legal entities** — In the case of a legal entity that is not required to file a Federal income tax return or a person or legal entity that did not have taxable income in 1 or more of the taxable years used to determine the average under paragraph (1), the Secretary shall provide, by regulation, a method for determining the average adjusted gross income of the person or legal entity for purposes of this section.
(3) **Allocation of income** — On the request of any person filing a joint tax return, the Secretary shall provide for the allocation of average adjusted gross income among the persons filing the return if—
(A) the person provides a certified statement by a certified public accountant or attorney that specifies the method by which the average adjusted gross income would have been declared and reported had the persons filed 2 separate returns; and
(B) the Secretary determines that the method described in the statement is consistent with the information supporting the filed joint tax return.
**(b) Limitations on commodity and conservation programs**
(1) **Limitation** — Notwithstanding any other provision of law, subject to paragraphs (3) and (4), a person or legal entity shall not be eligible to receive any benefit described in paragraph (2) during a crop, fiscal, or program year, as appropriate, if the average adjusted gross income of
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Source file: Laws/federal/codes/united-states-code/title-7/section-1308a-adjusted-gross-income-limitation--ab05e59b04.md
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Source location: Title 7, Chapter 35, § 1308a; chapter-035-agricultural-adjustment-act-of-1938.md
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**(a) Definitions**
(1) **Average adjusted gross income** — In this section, the term “average adjusted gross income”, with respect to a person or legal entity, means the average of the adjusted gross income or comparable measure of the person or legal entity over the 3 taxable years preceding the most immediately preceding complete taxable year, as determined by the Secretary.
(2) **Special rules for certain persons and legal entities** — In the case of a legal entity that is not required to file a Federal income tax return or a person or legal entity that did not have taxable income in 1 or more of the taxable years used to determine the average under paragraph (1), the Secretary shall provide, by regulation, a method for determining the average adjusted gross income of the person or legal entity for purposes of this section.
(3) **Allocation of income** — On the request of any person filing a joint tax return, the Secretary shall provide for the allocation of average adjusted gross income among the persons filing the return if—
(A) the person provides a certified statement by a certified public accountant or attorney that specifies the method by which the average adjusted gross income would have been declared and reported had the persons filed 2 separate returns; and
(B) the Secretary determines that the method described in the statement is consistent with the information supporting the filed joint tax return.
**(b) Limitations on commodity and conservation programs**
(1) **Limitation** — Notwithstanding any other provision of law, subject to paragraphs (3) and (4), a person or legal entity shall not be eligible to receive any benefit described in paragraph (2) during a crop, fiscal, or program year, as appropriate, if the average adjusted gross income of the person or legal entity exceeds $900,000.
(2) **Covered benefits** — Paragraph (1) applies with respect to the following:
(A) A payment or benefit under subtitle A or E of title I of the Agricultural Act of 2014 [[7 U.S.C. 9011](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title7-section9011&num=0&edition=prelim) et seq., 9081].
(B) A marketing loan gain or loan deficiency payment under subtitle B of title I of the Agricultural Act of 2014 [[7 U.S.C. 9031](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title7-section9031&num=0&edition=prelim) et seq.].
(C) Starting with fiscal year 2015, a payment or benefit under title II of the Agriculture Improvement Act of 2018, title II of the Agricultural Act of 2014, title II of the Farm Security and Rural Investment Act of 2002, title II of the Food, Conservation, and Energy Act of 2008, or title XII of the Food Security Act of 1985 [[16 U.S.C. 3801](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title16-section3801&num=0&edition=prelim) et seq.].
(D) A payment or benefit under [section 1524(b) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title7-section1524/b&num=0&edition=prelim).
(E) A payment or benefit under [section 7333 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title7-section7333&num=0&edition=prelim).
(3) **Waiver** — The Secretary may waive the limitation established by paragraph (1) with respect to a payment pursuant to a covered benefit described in paragraph (2)(C), on a case-by-case basis, if the Secretary determines that environmentally sensitive land of special significance would be protected as a result of such waiver.
(4) **Exception for certain operations**
(A) *Definitions* — In this paragraph:
(i) *Excepted payment or benefit* — The term “excepted payment or benefit” means—
(I) a payment or benefit under subtitle E of title I of the Agricultural Act of 2014 ([7 U.S.C. 9081](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title7-section9081&num=0&edition=prelim) et seq.);
(II) a payment or benefit under [section 7333 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title7-section7333&num=0&edition=prelim); and
(III) a payment or benefit described in paragraph (2)(C) received on or after October 1, 2024.
(ii) *Farming, ranching, or silviculture activities* — The term “farming, ranching, or silviculture activities” includes agri-tourism, direct-to-consumer marketing of agricultural products, the sale of agricultural equipment owned by the person or legal entity, and other agriculture-related activities, as determined by the Secretary.
(B) *Exception* — In the case of an excepted payment or benefit, the limitation established by paragraph (1) shall not apply to a person or legal entity during a crop, fiscal, or program year, as appropriate, if greater than or equal to 75 percent of the average gross income of the person or legal entity derives from farming, ranching, or silviculture activities.
**(c) Enforcement**
(1) **In general** — To comply with subsection (b), at least once every 3 years a person or legal entity shall provide to the Secretary—
(A) a certification by a certified public accountant or another third party that is acceptable to the Secretary that the average adjusted gross income of the person or legal entity does not exceed the applicable limitation specified in that subsection; or
(B) information and documentation regarding the average adjusted gross income of the person or legal entity through other procedures established by the Secretary.
(2) **Denial of program benefits** — If the Secretary determines that a person or legal entity has failed to comply with this section, the Secretary shall deny the issuance of applicable payments and benefits specified in subsection (b)(2) to the person or legal entity, under similar terms and conditions as described in [section 1308–2 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title7-section1308-2&num=0&edition=prelim).
(3) **Audit** — The Secretary shall establish statistically valid procedures under which the Secretary shall conduct targeted audits of such persons or legal entities as the Secretary determines are most likely to exceed the limitations under subsection (b).
**(d) Commensurate reduction** In the case of a payment or benefit described in subsection (b)(2) made in a crop, program, or fiscal year, as appropriate, to an entity, the amount of the payment or benefit shall be reduced by an amount that is commensurate with the direct and indirect ownership interest in the entity of each person who has an average adjusted gross income in excess of the applicable limitation specified in subsection (b).
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Federal law — U.S. Code and appendices · legal_authorities
In this Act, the term “Secretary” means the Secretary of Agriculture.
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Definitions** In this section:
(1) **Eligible dairy organization** — The term “eligible dairy organization” has the meaning given the term in [section 9071(a) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title7-section9071/a&num=0&edition=prelim).
(2) **Eligible dairy product** — The term “eligible dairy product” means a product primarily made from milk, including fluid milk, that is produced and processed in the United States.
(3) **Eligible distributor** — The term “eligible distributor” means a public or private nonprofit organization that distributes donated eligible dairy products to recipient individuals and families.
(4) **Eligible partnership** — The term “eligible partnership” means a partnership between an eligible dairy organization and an eligible distributor.
**(b) Establishment and purposes** Not later than 60 days after December 27, 2020, the Secretary shall establish and administer a dairy donation program for the purposes of—
(1) facilitating the timely donation of eligible dairy products; and
(2) preventing and minimizing food waste.
**(c) Donation and distribution plans**
(1) **In general** — To be eligible to receive reimbursement under subsection (d), an eligible partnership shall submit to the Secretary a donation and distribution plan that describes the process that the eligible partnership will use for the donation, processing, transportation, temporary storage, and distribution of eligible dairy products.
(2) **Review and approval**
(A) *In general* — Not later than 15 business days after receiving a plan described in paragraph (1), the Secretary shall—
(i) review that plan; and
(ii) issue an approval or disapproval of that plan.
(B) *Emergency and disaster-related prioritization*
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Additional funds for administrative costs**
(1) **In general** — The Secretary of Agriculture, acting through the Farm Service Agency, may use not more than $55,000,000 of funds of the Commodity Credit Corporation to cover administrative costs associated with the implementation of title I and the amendments made by that title.
(2) **Availability** — The funds referred to in paragraph (1) shall remain available to the Secretary until expended.
(3) **Set-aside** — Of the amount specified in paragraph (1), the Secretary shall use not less than $5,000,000, but not more than $8,000,000, to carry out subsection (b).
**(b) Information management**
(1) **Development of system** — The Secretary of Agriculture shall develop a comprehensive information management system, using appropriate technologies, to be used in implementing the programs administered by the Federal Crop Insurance Corporation and the Farm Service Agency.
(2) **Elements** — The information management system developed under this subsection shall be designed to—
(A) improve access by agricultural producers to programs described in paragraph (1);
(B) improve and protect the integrity of the information collected;
(C) meet the needs of the agencies that require the data in the administration of their programs;
(D) improve the timeliness of the collection of the information;
(E) contribute to the elimination of duplication of information collection;
(F) lower the overall cost to the Department of Agriculture for information collection; and
(G) achieve such other goals as the Secretary considers appropriate.
(3) **Reconciliation of current information management** — The Secretary shall ensure that all current information of the Federal Crop Insurance Corporation and the Farm Service A
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Operation and administration of program**
(1) **In general**
(A) *Coverages* — In the case of an eligible crop described in paragraph (2), the Secretary of Agriculture shall operate a noninsured crop disaster assistance program to provide coverages based on individual yields (other than for value-loss crops) equivalent to—
(i) catastrophic risk protection available under section 508(b) of the Federal Crop Insurance Act ([7 U.S.C. 1508(b)](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title7-section1508/b&num=0&edition=prelim)); or
(ii) except in the case of crops and grasses used for grazing, additional coverage available under subsections (c) and (h) of section 508 of that Act ([7 U.S.C. 1508](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title7-section1508&num=0&edition=prelim)) that does not exceed 65 percent, as described in subsection (l).
(B) *Administration* — The Secretary shall carry out this section through the Farm Service Agency (referred to in this section as the “Agency”).
(C) *Data collection and sharing* — The Secretary shall coordinate with the Administrator of the Risk Management Agency on the type and format of data received under the noninsured crop disaster assistance program that—
(i) best facilitates the use of that data in developing policies or plans of insurance offered under the Federal Crop Insurance Act ([7 U.S.C. 1501](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title7-section1501&num=0&edition=prelim) et seq.); and
(ii) ensures the availability of that data on a regular basis.
(D) *Coordination* — The Secretary shall coordinate between the agencies of the Department that provide programs or services to farmers and ranchers that are potentially eligible fo
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Definitions** In this section:
(1) **Agricultural commodity** — The term “agricultural commodity” has the meaning given the term in [section 5602 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title7-section5602&num=0&edition=prelim).
(2) **Geographically disadvantaged farmer or rancher** — The term “geographically disadvantaged farmer or rancher” has the meaning given the term in section 10906(a) of the Farm Security and Rural Investment Act of 2002 ([7 U.S.C. 2204](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title7-section2204&num=0&edition=prelim) note; Public Law 107–171).
**(b) Authorization** Subject to the availability of funds under subsection (d), the Secretary may provide geographically disadvantaged farmers or ranchers direct reimbursement payments for activities described in subsection (c).
**(c) Transportation**
(1) **In general** — Subject to paragraphs (2) and (3), the Secretary may provide direct reimbursement payments to a geographically disadvantaged farmer or rancher to transport an agricultural commodity, or inputs used to produce an agricultural commodity, during a fiscal year.
(2) **Proof of eligibility** — To be eligible to receive assistance under paragraph (1), a geographically disadvantaged farmer or rancher shall demonstrate to the Secretary that transportation of the agricultural commodity or inputs occurred over a distance of more than 30 miles, as determined by the Secretary.
(3) **Amount**
(A) *In general* — Subject to paragraph (2), the amount of direct reimbursement payments made to a geographically disadvantaged farmer or rancher under this section for a fiscal year shall equal the product obtained by multiplying—
(i) the amount of costs incurred by the geographically di
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Federal law — U.S. Code and appendices · legal_authorities
**(a)** The Secretary is authorized and directed to make such expenditures as he deems necessary to carry out the provisions of this chapter and sections 590g, 590h, 590i, and 590j to 590q of title 16, including personal services and rents in the District of Columbia and elsewhere; traveling expenses; supplies and equipment; lawbooks, books of reference, directories, periodicals, and newspapers; and the preparation and display of exhibits, including such displays at community, county, State, interstate, and international fairs within the United States. The Secretary of the Treasury is authorized and directed upon the request of the Secretary to establish one or more separate appropriation accounts into which there shall be transferred from the respective funds available for the purposes of this chapter and chapter 3B of title 16, in connection with which personnel or other facilities of the Agricultural Adjustment Administration are utilized, proportionate amounts estimated by the Secretary to be required by the Agricultural Adjustment Administration for administrative expenses in carrying out or cooperating in carrying out any of the provisions of this chapter and chapter 3B of title 16.
**(b)** In the administration of this subchapter and sections 590g, 590h, 590i, and 590j to 590q of title 16, the aggregate amount expended in any fiscal year, beginning with the fiscal year ending June 30, 1942, for administrative expenses in the District of Columbia, including regional offices, and in the several States (not including the expenses of county and local committees) shall not exceed 3 per centum of the total amount available for such fiscal year for carrying out the purposes of this subchapter and chapter 3B of title 16, unless otherwise provided by appropriation or oth
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Federal law — U.S. Code and appendices · legal_authorities
### Statutory Notes
Section, Pub. L. 113–79, title I, § 1119, Feb. 7, 2014, 128 Stat. 673, related to transition assistance for producers of upland cotton.
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Federal law — U.S. Code and appendices · legal_authorities
**(a)** For purposes of subchapters I through VIII:
(1) The term “agricultural commodity” means—
(A) any agricultural commodity planted and produced in a State by annual tilling of the soil, including tilling by one-trip planters; or
(B) sugarcane planted and produced in a State.
(2) **Beginning farmer or rancher.—** — The term “beginning farmer or rancher” has the meaning given the term in [section 1991(a)(8) of title 7](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title7-section1991/a/8&num=0&edition=prelim).
(3) **Conservation plan.—** — The term “conservation plan” means the document that—
(A) applies to highly erodible cropland;
(B) describes the conservation system applicable to the highly erodible cropland and describes the decisions of the person with respect to location, land use, tillage systems, and conservation treatment measures and schedule; and
(C) is approved by the local soil conservation district, in consultation with the local committees established under [section 590h(b)(5) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title16-section590h/b/5&num=0&edition=prelim) and the Secretary, or by the Secretary.
(4) **Conservation system.—** — The term “conservation system” means a combination of 1 or more conservation measures or management practices that—
(A) are based on local resource conditions, available conservation technology, and the standards and guidelines contained in the Natural Resources Conservation Service field office technical guides; and
(B) are designed to achieve, in a cost effective and technically practicable manner, a substantial reduction in soil erosion or a substantial improvement in soil conditions on a field or group of fields containing highly erodible croplan
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Maintenance of base acres and payment yields** The Secretary shall maintain, for each covered commodity and upland cotton, base acres and payment yields on a farm established under sections 8702 and 8751 of this title, as adjusted pursuant to sections 8711, 8712, 8718, and 8752 of this title, as in effect on September 30, 2013, and as adjusted pursuant to sections 9012 and 9013 of this title.
**(b) Streamlining** In implementing this chapter and the amendments made by this title,11 See References in Text note below. the Secretary shall—
(1) continue to reduce administrative burdens and costs to producers by streamlining and reducing paperwork, forms, and other administrative requirements, to ensure that—
(A) a producer (or an agent of a producer) may report information, electronically (including geospatial data) or conventionally, to the Department of Agriculture, subject to the Secretary—
(i) establishing reasonable levels of tolerance that reflect the differences in accuracy between measures of common land units and geospatial data; and
(ii) ensuring that discrepancies that occur within the levels of tolerance established under clause (i) shall not be used to penalize a producer (or an agent of a producer) under any program administered by the Department of Agriculture;
(B) on the request of a producer (or an agent of a producer), the Department of Agriculture electronically shares with the producer (or agent) in real time and without cost to the producer (or agent) the common land unit data, related farm level data, conservation practices, and other information of the producer through a single Department of Agriculture-wide login;
(C) not later than September 30, 2020, the Administrator of the Risk Management Agency and the Administrator of
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Federal law — U.S. Code and appendices · legal_authorities
Page 2338
TITLE 16—CONSERVATION
§ 3801
Sec.
3812.
Exemptions.
3812a.
Development and implementation of con-
servation plans and conservation systems.
3813.
Soil surveys.
3814.
Notice and investigation of possible compli-
ance deficiencies.
SUBCHAPTER III—WETLAND CONSERVATION
3821.
Program ineligibility.
3822.
Delineation of wetlands; exemptions.
3823.
Affiliated persons.
3824.
Fairness of compliance.
SUBCHAPTER IV—AGRICULTURAL RESOURCES
CONSERVATION PROGRAM
PART I—COMPREHENSIVE CONSERVATION ENHANCEMENT
PROGRAM
SUBPART A—GENERAL PROVISIONS
3830, 3830a. Repealed.
SUBPART B—CONSERVATION RESERVE
3831.
Conservation reserve.
3831a.
Conservation reserve enhancement program.
3831b.
Farmable wetland program.
3831c.
Pilot programs.
3832.
Duties of owners and operators.
3833.
Duties of the Secretary.
3834.
Payments.
3835.
Contracts.
3835a.
Repealed.
SUBPART C—WETLANDS RESERVE PROGRAM
3837 to 3837f. Repealed.
PART II—CONSERVATION SECURITY AND FARMLAND
PROTECTION
SUBPART A—CONSERVATION SECURITY PROGRAM
3838 to 3838c. Repealed.
SUBPART B—CONSERVATION STEWARDSHIP PROGRAM
3838d to 3838g. Transferred.
SUBPART C—FARMLAND PROTECTION PROGRAM
3838h to 3838j. Repealed.
SUBPART D—GRASSLAND RESERVE PROGRAM
3838n to 3838q. Repealed.
PART III—ENVIRONMENTAL EASEMENT PROGRAM
3839 to 3839d. Repealed.
PART IV—ENVIRONMENTAL QUALITY INCENTIVES
PROGRAM AND CONSERVATION STEWARDSHIP PROGRAM
SUBPART A—ENVIRONMENTAL QUALITY INCENTIVES
PROGRAM
3839aa.
Purposes.
3839aa–1. Definitions.
3839aa–2. Establishment and administration.
3839aa–3. Evaluation of applications.
3839aa–4. Duties of producers.
3839aa–5. Environmental quality incentives program
plan.
3839aa–6. Duties of the Secretary.
3839aa–7. Limitation on payments.
3839aa–8. Conservat
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