is made, and (ii) under the supervision of a program described in subparagraph (A), (B), or (C) of paragraph (1). . (b) Conforming amendment The table of sections for part III of subchapter B of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting after the item relating to section 139F the following new item: Sec. 139G. Gain from property produced or raised by a student farmer. . (c) Effective date The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act.