; (2) in subsection (c), by striking The and inserting Subject to subsection (i), the ; and (3) by adding at the end the following: (i) Limitations for certain operations (1) In general Beginning with the 2025 crop year, in the case of a person or legal entity (except a qualified pass through entity) for which greater than or equal to 75 percent of the average adjusted gross income of such person or legal entity derives from farming, ranching, or silviculture activities, subsections (b) and (c) shall apply by substituting $155,000 for $125,000 each place it appears. (2) Adjustment The Secretary shall annually adjust the amount substituted under paragraph (1) for inflation based on the Consumer Price Index for all urban consumers published by the Department of Labor. (3) Farming, ranching, or silviculture activities In this subsection, the term farming, ranching, or silviculture activities includes agri-tourism, direct-to-consumer marketing of agricultural products, the sale of agricultural equipment owned by such person or legal entity, and other agricultural-related activities, as determined by the Secretary. . 1605. Adjusted gross income limitation Section 1001D(b) of the Food Security Act of 1985 (7 U.S.C. 1308–3a(b)) is amended— (1) in paragraph (1), by striking paragraph (3) and inserting paragraphs (3) and (4) ; and (2) by adding at the end the following: (4) Exception (A) In general In the case of an excepted payment or benefit, the limitation established by paragraph (1) shall not apply to a person or legal entity during a crop, fiscal, or program year, as appropriate, if greater than or equal to 75 percent of the average adjusted gross income of the person or legal entity derives from farming, ranching, or silviculture activities (as described in section 1001(i)). (B) Excepted payment or benefit For purposes of this paragraph, the term excepted payment or benefit means— (i) a payment or benefit under subtitle E of title I of the Agricultural Act of 2014 ( 7 U.S.C. 9081 et seq. )