Exception for income derived from agriculture

Section 1001D(b) of the Food Security Act of 1985 (7 U.S.C. 1308–3a(b)) is amended— (1) in paragraph (1), by striking paragraph (3) and inserting paragraphs (3) and (4); and (2) by adding at the end the following: (4) Exception (A) In general In the case of a payment or benefit described in subparagraph (B), 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 not less than 75 percent of the average adjusted gross income of the person or legal entity derives from farming, ranching, or silviculture activities, including agritourism, direct-to-consumer marketing of agricultural products, the sale of agricultural equipment owned by such person or entity, and other agriculture-related activities, as determined by the Secretary. (B) Payment or benefit described A payment or benefit referred to in subparagraph (A) is— (i) a payment or benefit under subtitle E of title I of the Agricultural Act of 2014 (7 U.S.C. 9081); or (ii) a payment or benefit under section 196 of the Federal Agriculture Improvement and Reform Act of 1996 (7 U.S.C. 7333)..