(a) For program year 2026 and subsequent years, a farming operation that is a limited liability company or corporation must provide a certification of their farm operating plan. Certifications must document the entity type as:

(1) A C corporation or S corporation; or

(2) An LLC pass-through or an LLC that affirmatively elects to be treated as a corporation for federal income tax purposes.

(b) Certifications made according to paragraph (a) of this section will be effective for the program year of the certification and future years.

(c) For program year 2026, a farming operation's organizational structure as of September 15, 2026, will be used to determine the operation's entity type.

(d) For program year 2027 and subsequent years, the farming operation's organizational structure as of June 1 will be used to determine the entity type.