property holding corporation at the time of acquisition for such corporation and all that follows, (C) paragraph (1)(B) did not apply, and (D) paragraph (3) were applied by substituting at the time of acquisition for at some time during the shorter of the periods described in paragraph (1)(A)(ii) . (2) Agricultural land For purposes of paragraph (1), the term agricultural land means— (A) agricultural land as defined in section 9 of the Agricultural Foreign Investment Disclosure Act of 1978 ( 7 U.S.C. 3508 ), and (B) land located in one or more States and used for livestock production purposes (determined under rules similar to the rules that apply under such section 9). . (b) Reporting requirements (1) In general Subpart B of part III of subchapter A of chapter 61 is amended by adding at the end the following new section: 6050AA. Returns relating to acquisition of United States agricultural interests by disqualified persons (a) In general The required reporting person, with respect to any acquisition of any United States agricultural interest by a presumptively disqualified person to which section 5000E(a) applies, shall make a return at such time as the Secretary may provide setting forth— (1) the name, address, and TIN of such presumptively disqualified person, (2) a description of such United States agricultural interest (including the street address, if applicable), and (3) the amount paid for such United States agricultural interest. (b) Statement to be furnished to presumptively disqualified person Every person required to make a return under subsection (a) shall furnish, at such time as the Secretary may provide, to each presumptively disqualified person whose name is required to be set forth in such return a written statement showing— (1) the name and address of the information contact of the required reporting person, and (2) the information described in paragraphs (1), (2), and (3) of subsection (a) which relates to such disqualified person. (c) Required reporting person For purposes of this section,