[Code of Federal Regulations] [Title 7, Volume 10] [Revised as of January 1, 2007] From the U.S. Government Printing Office via GPO Access [CITE: 7CFR1400.600] [Page 338-339] TITLE 7--AGRICULTURE CHAPTER XIV--COMMODITY CREDIT CORPORATION, DEPARTMENT OF AGRICULTURE PART 1400_PAYMENT LIMITATION AND PAYMENT ELIGIBILITY--Table of Contents Subpart G_Average Adjusted Gross Income Limitation Sec. 1400.600 Applicability. (a) For the 2003 through 2007 crop years, program years, or fiscal years, an individual or entity is not eligible for any payment or benefit identified in Sec. 1400.1 as being subject to this part if the individual's or entity's average adjusted gross income exceeds $2.5 million for the three tax years immediately preceding the applicable crop, program or fiscal year. Payments may also be reduced under the commensurate share rules set out in Sec. 1400.603. (b) Notwithstanding paragraph (a) of this section, the individual or entity may be considered to meet the requirements of this subpart if not less than 75 percent of the individual's or entity's average adjusted gross income for the three tax years immediately preceding the applicable crop, program or fiscal year, is derived from farming, ranching, or forestry operations. (c) In addition to payments or benefits identified under Sec. 1400.1, this subpart applies to benefits provided to participants under contracts or agreements entered into for the 2003 through 2007 crop, program or fiscal years for the following programs: (1) The program authorized by part 1466 of this chapter or its successor regulations; (2) The program authorized by part 1467 of this chapter or its successor regulations; (3) The program authorized by part 636 of this chapter or its successor regulations; [[Page 339]] (4) Any other program authorized by Title XII of the 1985 Act, as amended, or Title II of the 2002 Act. (5) Any other program to which this subpart is made applicable by statute or regulation. (d) Determinations made under this subpart with regard to the programs described in paragraphs (c)(1) through (c)(5) of this section will be based on the year for which the contract or agreement is approved and that determination will apply for the entire term of the subject agreement or contract. (e) Vendors that receive payment for technical services or assistance provided in conjunction with programs under Title II of the 2002 Act and Title XII of the 1985 Act, but who are not beneficiaries of the program, are not subject to this subpart for services that are of the type that are also performed by the Federal Government in connection with such programs. (f) Payments to an escrow agent or other of similar capacity in which the recipient is maintaining temporary custody of the funds for eventual disbursement to an eligible program participant are not subject to this subpart so long as the party ultimately receiving the payment is eligible under this subpart. (g) Payments to States, counties, political subdivisions and agencies thereof, and Indian tribes are not subject to this subpart. [68 FR 33346, June 4, 2003]