; and (2) by adding at the end the following: (6) De minimis adjustments (A) In general The Secretary may approve and make de minimis adjustments to any interest in land, or a portion of such interest, administered by the Secretary, directly or on behalf of the Commodity Credit Corporation, under the program if the Secretary determines that the adjustment— (i) furthers the practical administration of the program; and (ii) is not a subordination, modification, exchange, or termination, as determined by the Secretary. (B) Types of de minimis adjustments De minimis adjustments made under this paragraph may include title corrections and other minor adjustments, including— (i) typographical error corrections; (ii) minor changes in legal descriptions as a result of survey or mapping errors; (iii) the transfer of an interest of an eligible entity to another eligible entity; (iv) changes to a building envelope boundary; (v) relocation of easement access; (vi) authorization of temporary work areas not associated with other easement administration actions; and (vii) other adjustments determined necessary by the Secretary. . (b) Adjusted gross income exemption Section 1265D of the Food Security Act of 1985 ( 16 U.S.C. 3865D ) is amended by adding at the end the following: (f) Adjusted gross income exemption The adjusted gross income limitation described in section 1001D(b)(1) shall not apply to any payment or other assistance under this subtitle. . H Forest Conservation Easement Program 2701. Forest conservation easement program Title XII of the Food Security Act of 1985 ( 16 U.S.C. 3801 et seq. ) is amended— (1) by redesignating subtitle I ( 16 U.S.C. 3871 et seq. ) as subtitle J