; (B) not less than $5,000,000 shall be used to carry out paragraphs (3), (4), and (5) of subsection (b); (C) $3,000,000 shall be used for activities described in paragraph (3)(A); and (D) $3,000,000 shall be used for activities described in paragraph (3)(B). . 1603. Equitable treatment of certain entities (a) In general Section 1001 of the Food Security Act of 1985 ( 7 U.S.C. 1308 ) is amended— (1) in subsection (a), by adding at the end the following: (6) Qualified pass through entity The term qualified pass through entity means— (A) a partnership (within the meaning of subchapter K of chapter 1 of the Internal Revenue Code of 1986); (B) a limited liability company that does not affirmatively elect to be treated as a corporation; (C) an S corporation (as defined in section 1361 of such Code); or (D) a joint venture or general partnership. ; and (2) in subsections (b) and (c), by striking except a joint venture or general partnership each place it appears and inserting except a qualified pass through entity . (b) Attribution of payments Section 1001(e)(3)(B)(ii) of the Food Security Act of 1985 ( 7 U.S.C. 1308(e)(3)(B)(ii) ) is amended— (1) in the heading, by striking joint ventures and general partnerships and inserting qualified pass through entities ; (2) by striking joint venture or a general partnership and inserting qualified pass through entity ; (3) by striking joint ventures and general partnerships and inserting qualified pass through entities ; and (4) by striking joint venture or general partnership and inserting qualified pass through entity . (c) Exclusion from AGI calculation Section 1001D(d) of the Food Security Act of 1985 (7 U.S.C. 1308–3a(d)) is amended by striking , general partnership, or joint venture both places it appears. 1604. Payment limitation Section 1001 of the Food Security Act of 1985 ( 7 U.S.C. 1308 ) is further amended— (1) in subsection (b), by striking The and inserting Subject to subsection (i), the