7 USC 1308-3a - Adjusted gross income limitation

U.S Code last checked for updates: Apr 30, 2024

§ 1308–3a.

Adjusted gross income limitation

(a)

Definitions

(1)

Average adjusted gross income

(2)

Special rules for certain persons and legal entities

(3)

Allocation of income

On the request of any person filing a joint tax return, the Secretary shall provide for the allocation of average adjusted gross income among the persons filing the return if—

(A)

the person provides a certified statement by a certified public accountant or attorney that specifies the method by which the average adjusted gross 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 information supporting the filed joint tax return.

(b)

Limitations on commodity and conservation programs

(1)

Limitation

(2)

Covered benefits

Paragraph (1) applies with respect to the following:

(A)

A payment or benefit under subtitle A or E of title I of the Agricultural Act of 2014 [7 U.S.C. 9011 et seq., 9081].

(B)

A marketing loan gain or loan deficiency payment under subtitle B of title I of the Agricultural Act of 2014 [7 U.S.C. 9031 et seq.].

(C)

Starting with fiscal year 2015, a payment or benefit under title II of the Agriculture Improvement Act of 2018, title II of the Agricultural Act of 2014, title II of the Farm Security and Rural Investment Act of 2002, title II of the Food, Conservation, and Energy Act of 2008, or title XII of the Food Security Act of 1985 [16 U.S.C. 3801 et seq.].

(D)

A payment or benefit under section 1524(b) of this title.

(E)

A payment or benefit under section 7333 of this title.

(3)

Waiver

(c)

Enforcement

(1)

In general

To comply with subsection (b), at least once every 3 years a person or legal entity shall provide to the Secretary—

(A)

a certification by a certified public accountant or another third party that is acceptable to the Secretary that the average adjusted gross income of the person or legal entity does not exceed the applicable limitation specified in that subsection; or

(B)

information and documentation regarding the average adjusted gross income of the person or legal entity through other procedures established by the Secretary.

(2)

Denial of program benefits

(3)

Audit

(d)

Commensurate reduction

(Pub. L. 99–198, title X, § 1001D, as added Pub. L. 107–171, title I, § 1604(2), May 13, 2002, 116 Stat. 215; amended Pub. L. 110–234, title I, § 1604(a), May 22, 2008, 122 Stat. 1012; Pub. L. 110–246, § 4(a), title I, § 1604(a), June 18, 2008, 122 Stat. 1664, 1740; Pub. L. 113–79, title I, § 1605(a)–(e), Feb. 7, 2014, 128 Stat. 707, 708; Pub. L. 115–334, title I, § 1704(a), (b), Dec. 20, 2018, 132 Stat. 4526.)

cite as: 7 USC 1308-3a