Page:United States Statutes at Large Volume 116 Part 1.djvu/241

 PUBLIC LAW 107-171—MAY 13, 2002 116 STAT. 215 (I) by striking "as described in paragraphs (1) and (2)" and inserting "as described in subsections (b), (c), and (d)"; and (II) by redesignating subclauses (I) and (II) as clauses (i) and (ii), respectively; (2) in paragraph (6), by striking "(6)" and inserting "(f) PUBLIC SCHOOLS.— "; and (3) in paragraph (7), by striking "(7)" and inserting "(g) TIME LIMITS; RELIANCE. — ". (c) CONFORMING AMENDMENTS TO OTHER LAWS. — (1) Section 100 lA of the Food Security Act of 1985 (7 U.S.C. 1308-1) is amended— (A) in subsections (a)(1) and (b)(2)(B), by striking "section 1001(5)(B)(i)(II)" and inserting "s ection 1001(e)(2)(A)(ii)"; and (B) in subsections (a)(1) and (b)(1), by striking "section 100 l(5)(B)(i)" and inserting "section 1001(e)(2)(A)"; and (2) Section 100 IB of the Food Security Act of 1985 (7 U.S.C. 1308-2) is amended by striking "as described in paragraphs (1) and (2)" and inserting "as described in subsections (b),(c),and(d)". (3) Section lOOlC(a) of the Food Security Act of 1985 (7 U.S.C. 1308-3(a)) is amended by inserting "title I of the Farm Security and Rural Investment Act of 2002," after "made available under". (d) TRANSITION.— Section 1001 of the Food Security Act of 1985 (7 U.S.C. 1308), as in effect on the day before the date of the enactment of this Act, shall continue to apply with respect to the 2001 crop of any covered commodity. SEC. 1604. ADJUSTED GROSS INCOME LIMITATION. The Food Security Act of 1985 is amended— (1) by redesignating section 100 ID (7 U.S.C. 1308-4) and section lOOlE (7 U.S.C. 1308-5) as sections lOOlE and lOOlF, respectively; and (2) by inserting after section 100IC (7 U.S.C. 1308-3) the following: "SEC. lOOlD. ADJUSTED GROSS INCOME LIMITATION. 7 USC 1308-3a. "(a) DEFINITION OF AVERAGE ADJUSTED GROSS INCOME.— "(1) IN GENERAL.—In this section, the term 'average adjusted gross income', with respect to an individual or entity (for purposes of this section, as defined in section 1001(e)(2)(A)(ii)), means the 3-year average of the adjusted gross income or comparable measure of the individual or entity over the 3 preceding tax years, as determined by the Secretary. " (2) SPECIAL RULES FOR CERTAIN INDIVIDUALS AND ENTI- TIES.— In the case of an entity that is not required to file a Federal income tax return or an individual or entity that did not have taxable income in 1 or more of the tax years used to determine the average under paragraph (1), the Secretary shall provide, by regulation, a method for determining the average adjusted gross income of the individual or entity for purposes of this section. "(b) LIMITATION.— "(1) IN GENERAL. — Notwithstanding any other provision of law, an individual or entity shall not be eligible to receive any benefit described in paragraph (2) during a crop year

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