(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.
[91 FR 32885, June 2, 2026]