payment limitations consistent with section 760.1507(a)(2) of title 7, Code of Federal Regulations (as in effect on January 1, 2019). (iii) Tax year basis In applying the payment limitations under this subparagraph, the Secretary shall determine a person or legal entity’s average adjusted gross income and average adjusted gross farm income based on the 2019, 2020, and 2021 tax years. (iv) Annual renewal With respect to the payment limitations described under this subparagraph, the Secretary shall apply separate payment limits for each of the years under the covered period. (v) Entity rules With respect to payments to a corporation, limited liability company, limited partnership, trust, or estate under this section, the Secretary shall— (I) determine average adjusted gross income and average adjusted gross farm income in accordance with clause (iii)