taxpayer, the independent animal welfare certification credit determined under this section for any taxable year is an amount equal to 25 percent of the qualified independent animal welfare certification expenditures paid or incurred by the taxpayer during the taxable year, and not exceeding $150,000. (b) Qualified independent animal welfare certification expenditures For purposes of this section— (1) In general The term qualified independent animal welfare certification expenditures means amounts paid or incurred for the purpose of complying with the animal welfare standards and protocols of an independent animal welfare certification, including— (A) any amounts so paid or incurred for infrastructure improvements for the purpose of complying with such standards and protocols related to providing animals with access to the outdoors, pastures, or enriching indoor environments, including— (i) fencing to enable pasture access, (ii) mobile or permanent housing or shelter on pasture, (iii) water lines and irrigation structures for watering animals, (iv) infrastructure to enable free movement of animals indoors, (v) enrichment materials to encourage animals to carry out natural behaviors like rooting, pecking, and perching, and (vi) infrastructure to improve ventilation and provide natural light, and (B) certification, including— (i) the cost of initial certification, and (ii) the cost of certification auditing during the recapture period. (2) Expenditures must be directly related to certification The term qualified independent animal welfare certification expenditures shall only include amounts directly related to complying with animal welfare standards and protocols of an independent animal welfare certification. (c) Definitions For purposes of this section— (1) Eligible taxpayer The term eligible taxpayer means any taxpayer which carries on a trade or business of farming livestock or poultry who has an adjusted gross income of less than $900,000. (2) Independent animal welfare certification The term independent