; and (2) the previous three-year average production for the seasonal and perishable crop. (e) Eligibility No producer may be eligible for a payment under this section unless such producer— (1) has an average adjusted gross income of less than $900,000 for the 3 tax years preceding the most recent tax year; and (2) derives at least 75 percent of the adjusted gross income of such producer from farming, ranching, or forestry. (f) Definitions In this section: (1) Marketing season The term marketing season means, with respect to a seasonal and perishable crop, the season— (A) in which such crop is normally marketed; and (B) that concludes on the date that is not later than 8 weeks after the last day on which such crops are harvested during a marketing year. (2) Marketing year The term marketing year means, with respect to a seasonal and perishable crop, the period beginning on the date the seasonal and perishable crop is first harvested and ending on the last day on which such crop is marketed. (3) Reference price The term reference price means regional average market price received by producers during the marketing season for a seasonal and perishable crop for the period of the most recent three marketing years. (4) Seasonal and perishable crop The term seasonal and perishable crop means a crop that is— (A) a fresh or chilled specialty crop; (B) marketed in raw form for consumption without further processing; and (C) normally marketed not later than 8 weeks after harvesting. (5) Secretary The term Secretary means the Secretary of Agriculture. .