Cousins, Nieces, and Nephews Eligible for Taxpayer Funded Subsidies

Cousins, Nieces, and Nephews Eligible for Taxpayer Funded Subsidies

Agriculture  | Data & Documents
Apr 13, 2018  | 1 min read | Print Article

Sec. 1603 Payment Limitations

The bill expands the definition of “family member” to include “first cousin, niece, and nephew.” The current definition of a family member is:

The term “family member” means a person to whom a member in the farming operation is related as lineal ancestor, lineal descendant, sibling, spouse, or otherwise by marriage.

This provision expands the number of individuals who can be associated with a farming operation and still be considered “family”, thus eligible for subsidies. The provision also replaces “qualified pass through entity” in place of “joint venture or general partnership.” In this section, a qualified pass through entity is defined as a partnership (within the meaning of subchapter K of chapter 1 of the Internal Revenue Code of 1986 and including a limited liability company that does not affirmatively elect to be treated as a corporation), an S corporation (as defined in section 1361 of such 18 Code), or a joint venture.’’