12 2 STA T . 1 0 1 3PUBLIC LA W 110 – 23 4—M A Y 22 , 200 8no n farmi n c om ew o uldh a v e b een declared and re p or t ed had the per s ons filed 2 separate returns
and ‘ ‘ (B) the S ecretar y determines that the method described in the statement is consistent with the informa - tion supportin g the filed j oint ta x return . ‘‘(b) LIM I TA TI ONS . — ‘‘( 1 ) C OMMO D IT YPR O G RAMS.— ‘‘( A ) N ON F ARM L IMITATION.—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 VE RED 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. 7 3 33). ‘‘(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 of the person or legal entity is average adjusted gross farm income. ‘‘(ii) E XC EPTION.—The Secretary may waive the limitation established under clause (i) on a case-by- case basis if the Secretary determines that environ- mentally sensitive land of special significance would be protected. ‘‘(B) COVERED BENEFITS.—Subparagraph (A) applies with respect to the following: Ap p licab ili ty.W ai ver a u t ho rity. Applicability.
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