The new term replaces the narrower words in the actively engaged in farming test
What the document says“subparagraphs (A) and (B), by striking "a general partnership, a participant in a joint venture" each place it appears and inserting "a qualified pass-through entity"; and”
The section amends section 1001A(b)(2) of the Food Security Act of 1985 (7 U.S.C. 1308-1(b)(2)) by making the quoted substitution in subparagraphs (A) and (B), and by striking the words a general partnership, joint venture, or similar entity in subparagraph (C) and inserting the words a qualified pass-through entity or a similar entity.
What the document actually says“subparagraphs (A) and (B), by striking "a general partnership, a participant in a joint venture" each place it appears and inserting "a qualified pass-through entity"; and”
Old words are taken out of two parts of a test. The new term is put in their place.
The test decides who counts as actively farming. A third part of the test gets the same swap. The test itself is not indexed here.
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