12 2 STA T . 1 74 1 PUBLIC LA W 11 0– 24 6—J U NE 1 8, 2008 ‘ ‘ (3)AL L OCATI O N O F INCO ME.—Onther e qu e s t ofa n yp erson f il in g a j oint ta x return , the S e c retary shall pro v i d e for the allocation of average adjusted gross inco m e, average adjusted gross farm income, and average adjusted gross nonfarm income among the persons filing the return if— ‘‘(A) the person provides a certified statement b ya certified public accountant or attorney that specifies the method by w hich the average adjusted gross income, aver - age adjusted gross farm income, and average adjusted gross nonfarm 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 informa- tion supporting the filed joint tax return. ‘‘(b) L IMITATION S .— ‘‘( 1 ) C OMMO D IT YPR O G RAMS.— ‘‘(A) N ONFARM LIMITATION.—Notwithstanding any other provision of law, a person or legal entity shall not be eligible to receive any benefit described in subparagraph (C) during a crop, fiscal, or program year, as appropriate, if the average adjusted gross nonfarm income of the person or legal entity exceeds $50 0,000. ‘‘(B) F ARM LIMITATION.—Notwithstanding any other provision of law, a person or legal entity shall not be eligible to receive a direct payment under subtitle A or C of title I of the Food, Conservation, and E nergy Act of 200 8 during a crop year, if the average adjusted gross farm income of the person or legal entity exceeds $ 7 50,000. ‘‘(C) CO V ERED B ENEFITS.—Subparagraph (A) applies with respect to the following
‘‘(i) A direct payment or counter-cyclical payment under subtitle A or C of title I of the Food, Conserva- tion, and Energy Act of 2008 or an average crop rev- enue election payment under subtitle A of title I of that Act. ‘‘(ii) A mar k eting loan gain or loan deficiency pay- ment under subtitle B or C of title I of the Food, Conservation, and Energy Act of 2008. ‘‘(iii) A payment or benefit under section 1 96 of the Federal Agriculture Improvement and R eform Act of 1996 (7 U .S.C. 7333). ‘‘(iv) A payment or benefit under section 1506 of the Food, Conservation, and Energy Act of 2008. ‘‘(v) A payment or benefit under title I X of the T rade Act of 197 4 or subtitle B of the Federal Crop Insurance Act. ‘‘(2) CONSERVATION PROGRAMS.— ‘‘(A) LIMITS.— ‘‘(i) IN GENERAL.—Notwithstanding any other provision of law, except as provided in clause (ii), a person or legal entity shall not be eligible to receive any benefit described in subparagraph (B) during a crop, fiscal, or program year, as appropriate, if the average adjusted gross nonfarm income of the person or legal entity exceeds $1,000,000, unless not less than 66.66 percent of the average adjusted gross income Ap p licab ili ty.
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