12 2 STA T . 1 736PUBLIC LA W 11 0– 2 4 6 —J U NE 1 8, 2008 asep a r a t e pers on or l e g al ent i t y s h all separately pro v i d etothe S e c retary , ats u ch ti m es and in such manner as prescri b ed by the Secretary —‘ ‘ (1) the name and social security number o f each person, or the name and ta x payer identification number of each legal entity, that holds or ac q uires an o w nership interest in the separate person or legal entity
and ‘‘( 2 ) the name and taxpayer identification number of each legal entity in which the person or legal entity holds an owner - ship interest .’ ’. (d) AMEND MEN TFORC ON SI STEN CY .—Section 1 0 01A of the F ood Security Act of 1 985 ( 7U .S.C. 1 3 08 – 1) is amended by stri k ing subsection (b) and inserting the following
‘‘(b) ACTI V E L Y E N GA GED.— ‘‘(1) I N GENERAL.— T o be eligible to receive a payment described in subsection (b) or (c) of section 1001, a person or legal entity shall be actively engaged in farming with respect to a farming operation as provided in this subsection or sub- section (c). ‘‘(2) CLASSES ACTIVELY ENGAGED.—Except as provided in subsections (c) and (d)— ‘‘(A) a person (including a person participating in a farming operation as a partner in a general partnership, a participant in a j oint venture, a grantor of a revocable trust, or a participant in a similar entity, as determined by the Secretary) shall be considered to be actively engaged in farming with respect to a farming operation if— ‘‘(i) the person makes a significant contribution (based on the total value of the farming operation) to the farming operation of— ‘‘(I) capital, equipment, or land; and ‘‘(II) personal labor or active personal manage- ment; ‘‘(ii) the person’s share of the profits or losses from the farming operation is commensurate with the contributions of the person to the farming operation; and ‘‘(iii) the contributions of the person are at risk; ‘‘( B ) a legal entity that is a corporation, joint stock company, association, limited partnership, charitable organi z ation, or other similar entity determined by the Secretary (including any such legal entity participating in the farming operation as a partner in a general partner- ship, a participant in a joint venture, a grantor of a rev- ocable trust, or as a participant in a similar legal entity as determined by the Secretary) shall be considered as actively engaged in farming with respect to a farming operation if— ‘‘(i) the legal entity separately makes a significant contribution (based on the total value of the farming operation) of capital, equipment, or land; ‘‘(ii) the stockholders or members collectively make a significant contribution of personal labor or active personal management to the operation; and ‘‘(iii) the standards provided in clauses (ii) and (iii) of subparagraph (A), as applied to the legal entity, are met by the legal entity;
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