7 CFR 1400.100
§ 1400.100 Limited Liability Companies and Corporations.
United States · 7 CFR — Agriculture · Status: effective
Cite this
- Citation
- 7 CFR 1400.100, § 1400.100 Limited Liability Companies and Corporations, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/25337
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Full text
(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.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.