Treasury not otherwise appropriated, there is appropriated to carry out this section $100,000,000 for the period of fiscal years 2021 through 2023. 105. Payments to contract producers (a) In general The Secretary shall make payments to contract growers of livestock or poultry to cover revenue losses in response to the COVID–19 pandemic. (b) Livestock and poultry losses not covered by the first or second coronavirus food assistance program In the case of livestock or poultry related revenue losses for which a contract grower is ineligible to receive direct payments under the first coronavirus food assistance program or the second coronavirus food assistance program, the Secretary shall base payments required under subsection (a), per commodity, by comparing— (1) the revenue losses for the period beginning on January 15, 2020, and ending on December 31, 2020