; and (2) implementation of an approved groundwater conservation easement plan described in subsection (e)(4)(C)(iv). . 3. Adjusted gross income limitation Section 1001D of the Food Security Act of 1985 ( 7 U.S.C. 1308–3a ) is amended— (1) in subsection (a)(1)— (A) by striking In this and inserting the following: (A) In general In this ; and (B) by adding at the end the following: (B) Exclusion In this section, the term average adjusted gross income does not include any income received by a person or legal entity that is a landowner of eligible land (as defined in section 1265A) as compensation for the purchase of an agricultural land easement under subtitle H. ; and (2) in subsection (b)(3), by inserting , or aquifer recovery or a permanent reduction in consumptive use of water would be achieved, after protected .