(a) This subpart specifies the eligibility requirements and payment calculations for the Emergency Livestock Relief Program (ELRP) 2023 and 2024 Flood and Wildfire (FW), which is authorized by Title I of the Disaster Relief Supplemental Appropriations Act, 2025 (Division B of the American Relief Act, 2025; Public Law 118-158). ELRP 2023 and 2024 FW provides payments to eligible livestock producers who suffered losses due to increased supplemental feed costs incurred during calendar year 2023 and 2024 due to a qualifying flood or qualifying wildfire.

(b) To be eligible for ELRP 2023 and 2024 FW payments, participants must comply with all applicable provisions under this subpart.

(a) ELRP 2023 and 2024 FW is administered under the general supervision and direction of the Administrator, Farm Service Agency (FSA), and the Deputy Administrator for Farm Programs (Deputy Administrator).

(b) FSA representatives do not have authority to modify or waive any of the provisions of the regulations of this subpart as amended or supplemented.

(c) The State committee will take any action required by the regulations of this subpart that the county committee has not taken. The State committee will also:

(1) Correct, or require a county committee to correct, any action taken by such county committee that is not in accordance with the regulations of this subpart, or

(2) Require a county committee to withhold taking any action that is not in accordance with this subpart.

(d) No provision or delegation to a State or county committee will preclude the FSA Administrator, the Deputy Administrator, or a designee or other such person, from determining any question arising under the programs of this subpart, or from reversing or modifying any determination made by a State or county committee.

(e) Payments issued under this subpart are subject to the availability of funds authorized under Federal law. Within the funding limitation that may exist under law, the only funds that will be considered available to pay eligible losses will be those amounts approved by the Secretary. If, within the limits of the funding made available by the Secretary, approval of eligible applications would result in expenditures in excess of the amount available, FSA will prorate the available funds by a national payment factor to reduce the total expected payments to the amount made available by the Secretary. FSA will make payments based on the payment factor determined by FSA.

The definitions in parts 718, 1400, and 1416 of this title apply to this subpart, except where they conflict with the definitions in this section. The following definitions also apply.

Adult beef bull means a male beef breed bovine animal that was at least 2 years old and used for breeding purposes on or before the beginning date of a qualifying flood or qualifying wildfire.

Adult beef cow means a female beef breed bovine animal that has delivered one or more offspring. A first-time bred beef heifer is also considered an adult beef cow if it was pregnant on or before the beginning date of a qualifying flood or qualifying wildfire.

Adult beefalo bull means a male hybrid of a beef bull and a bison bull that was used for breeding purposes and was at least 2 years old on or before the beginning date of the qualifying flood or qualifying wildfire.

Adult beefalo cow means a female hybrid of a beef cow and a bison cow that has delivered one or more offspring on or before the beginning date of the qualifying flood or qualifying wildfire. A first-time bred beefalo heifer is also considered an adult beefalo cow if it was pregnant on or before the beginning date of the qualifying flood or qualifying wildfire.

Adult buffalo or bison bull means a male animal of those breeds that was used for breeding purposes and was at least 2 years old on or before the beginning date of the qualifying flood or qualifying wildfire. This definition also includes water buffalo.

Adult buffalo or bison cow means a female animal of those breeds that has delivered one or more offspring on or before the beginning date of the qualifying flood or qualifying wildfire. A first-time bred buffalo or bison heifer is also considered an adult buffalo or bison cow if it was pregnant on or before the beginning date of the qualifying flood or qualifying wildfire. This definition also includes water buffalo.

Adult dairy bull means a male dairy breed bovine animal at least 2 years old used primarily for breeding dairy cows on or before the beginning date of a qualifying flood or qualifying wildfire.

Adult dairy cow means a female dairy breed bovine animal used for the purpose of providing milk for human consumption that has delivered one or more offspring on or before the beginning date of a qualifying flood or qualifying wildfire. A first-time bred dairy heifer is also considered an adult dairy cow if it was pregnant on or before the beginning date of a qualifying flood or qualifying wildfire.

APLN means an FSA Administrator's Physical Loss Notification made according to § 759.6(a)(2) of this title.

Application means the ELRP 2023 and 2024 FW application form (FSA-970).

Average adjusted gross farm income means the average of the person or legal entity's adjusted gross income derived from farming, ranching, and forestry operations, including losses, for the base period.

(1) If the resulting average adjusted gross farm income derived from paragraphs (1) through (13) of the definition for “income derived from farming, ranching, and forestry operations” in this section is at least 66.66 percent of the average adjusted gross income of the person or legal entity, then the average adjusted gross farm income may also take into consideration income or benefits derived from the following:

(i) The sale, trade, or other disposition of equipment to conduct farm, ranch, or forestry operations; and

(ii) The provision of production inputs and services to farmers, ranchers, foresters, and farm operations.

(2) For legal entities not required to file a Federal income tax return, or a person or legal entity that did not have taxable income in 1 or more of the tax years during the base period, the average gross farm income will be the adjusted gross farm income, including losses, averaged for the base period, as determined by FSA. For a legal entity created during the base period, the adjusted gross farm income average will include only those years of the base period for which it was in business; however, a new legal entity will not be considered “new” to the extent it takes over an existing operation and has any elements of common ownership interest and land with the preceding person or legal entity from which it took over. When there is such commonality, income of the previous person or legal entity will be averaged with that of the new legal entity for the base period. For a person filing a joint tax return, the certification of average adjusted gross farm income may be reported as if the person had filed a separate Federal tax return, and the calculation is consistent with the information supporting the filed joint return.

Average AGI means the average of the adjusted gross income as defined under 26 U.S.C. 62 or comparable measure of the person or legal entity for the base period.

Base period means:

(1) 2019, 2020, and 2021 for the 2023 program year; and

(2) 2020, 2021, and 2022 for the 2024 program year.

Covered livestock means livestock of an eligible livestock producer that, on the beginning date of a qualifying flood or qualifying wildfire, the eligible livestock producer owned, leased, purchased, entered into a contract to purchase, or was a contract grower of. Notwithstanding the foregoing portions of this definition, covered livestock does not include livestock in feedlots.

Disaster designation means designation as a primary county (not including contiguous counties) for any of the following that were issued for a flood, including hurricanes, tropical storms, typhoons, or wildfire that occurred in the 2023 or 2024 calendar year:

(1) APLN;

(2) Presidential declaration; or

(3) Secretarial disaster designation.

ELRP 2023 and 2024 means Emergency Livestock Relief Program 2023 and 2024 administered under 7 CFR part 760, subpart T.

ELRP 2023 and 2024 FW means Emergency Livestock Relief Program 2023 and 2024 Flood and Wildfire administered under 7 CFR part 760, subpart U.

Farming operation means a business enterprise engaged in the production of agricultural products, commodities, or livestock, operated by a person, legal entity, or joint operation. A person or legal entity may have more than one farming operation if the person or legal entity is a member of one or more legal entities or joint operations.

Grazing animal means those species of livestock that, from a nutritional and physiological perspective, are weaned and satisfy more than 50 percent of their net energy requirement through the consumption of forage grasses and legumes, regardless of whether they are grazing or are present on grazing land or pastureland. Unweaned livestock are not considered grazing animals.

Income derived from farming, ranching, and forestry operations means income of an individual or entity derived from:

(1) Production of crops and unfinished raw forestry products;

(2) Production of livestock, aquaculture products used for food, honeybees, and products derived from livestock;

(3) Production of farm-based renewable energy;

(4) Selling (including the sale of easements and development rights) of farm, ranch, and forestry land, water or hunting rights, or environmental benefits;

(5) Rental or lease of land or equipment used for farming, ranching, or forestry operations, including water or hunting rights;

(6) Processing, packing, storing, and transportation of farm, ranch, or forestry commodities including for renewable energy;

(7) Feeding, rearing, or finishing of livestock;

(8) Payments of benefits, including benefits from risk management practices, Federal crop insurance indemnities, and catastrophic risk protection plans;

(9) Sale of land that has been used for agricultural purposes;

(10) Benefits (including, but not limited to, cost-share assistance and other payments) from any Federal program made available and applicable to payment eligibility and payment limitation rules, as provided in 7 CFR part 1400;

(11) Income reported on Internal Revenue Service (IRS) Schedule F (Form 1040), Profit or Loss from Farming, or other schedule, approved by the Deputy Administrator, used by the person or legal entity to report income from such operations to the IRS;

(12) Wages or dividends received from a closely held corporation, an Interest Charge Domestic International Sales Corporation (also known as IC-DISC), or legal entity comprised entirely of family members when more than 50 percent of the legal entity's gross receipts for each tax year are derived from farming, ranching, and forestry activities as defined in this subpart; and

(13) Any other activity related to farming, ranching, and forestry, as determined by the Deputy Administrator.

IRS means the Department of the Treasury, Internal Revenue Service.

Legal entity, as used in this subpart:

(1) Means an entity that is created under Federal or State law and that:

(i) Owns land or an agricultural commodity; or

(ii) Produces an agricultural commodity; and

(2) Includes corporations, joint stock companies, associations, limited partnerships, limited liability companies, irrevocable trusts, estates, charitable organizations, general partnerships, joint ventures, and other similar organizations created under Federal or State law including any such organization participating in a business structure as a partner in a general partnership, a participant in a joint venture, a grantor of a revocable trust, or as a participant in a similar organization. A business operating as a sole proprietorship is considered a legal entity.

LFP means the Livestock Forage Disaster Program under section 1501 of the Agricultural Act of 2014 (7 U.S.C. 9081) and 7 CFR part 1416, subpart C.

Monthly precipitation means precipitation reported in a specific month period, derived from the National Oceanic and Atmospheric Administration, National Centers for Environmental Information “NOAA Monthly Climate Gridded Dataset (NClimGrid)” available at https://www.ncei.noaa.gov/access/us-climate-normals/.

Non-adult beef cattle means a weaned beef breed bovine animal that on or before the beginning date of a qualifying flood or qualifying wildfire does not meet the definition of adult beef cow or bull.

Non-adult beefalo means a weaned hybrid of a beef animal and bison that on or before the beginning date of the qualifying flood or qualifying wildfire does not meet the definition of adult beefalo cow or bull.

Non-adult buffalo or bison means a weaned animal of those breeds that, on or before the beginning date of the qualifying flood or qualifying wildfire, does not meet the definition of adult buffalo or bison cow or bull. This definition also includes water buffalo.

Non-adult dairy cattle means a weaned bovine animal, of a breed used for the purpose of providing milk for human consumption, that on or before the beginning date of a qualifying flood or qualifying wildfire does not meet the definition of adult dairy cow or bull.

Normal precipitation means precipitation based on the National Oceanic and Atmospheric Administration, National Centers for Environmental Information “U.S. Climate Normals, Latest 30 Year Period (1991-2020)” available at https://www.ncei.noaa.gov/access/us-climate-normals/.

Owner means one who had legal ownership of the livestock for which benefits are being requested at the beginning of a qualifying flood or qualifying wildfire.

Ownership interest means to have either a legal ownership interest or a beneficial ownership interest in a legal entity. For the purposes of administering ELRP 2023 and 2024 FW, a person or legal entity that owns a share or stock in a legal entity that is a corporation, limited liability company, limited partnership, or similar type entity where members hold a legal ownership interest and shares in the profits or losses of such entity is considered to have an ownership interest in such legal entity. A person or legal entity that is a beneficiary of a trust or heir of an estate who benefits from the profits or losses of such entity is considered to have a beneficial ownership interest in such legal entity.

Presidential declaration means a Major Disaster Declaration or an Emergency Declaration by the President under the Robert T. Stafford Disaster Relief and Emergency Assistance Act (42 U.S.C. 5121-2), provided that it is not solely for Category A and Category B Public Assistance or for Hazard Mitigation Grant Assistance.

Production inputs mean material to conduct farming operations, such as seeds, chemicals, and fencing supplies.

Production services mean services provided to support a farming operation, such as custom farming, custom feeding, and custom fencing.

Program year means the calendar year (2023 or 2024) in which the qualifying disaster event occurred.

Qualifying disaster event means a qualifying flood or qualifying wildfire that occurred in calendar year 2023 or 2024.

Qualifying flood means a severe and extreme flooding event that causes widespread destruction, significant property and crop damage, livestock loss and displacement, and major economic loss to infrastructure and the environment, typically overwhelming local flood defenses and response systems.

Qualifying wildfire means an unplanned, unwanted fire burning in natural areas like forests, grasslands, or brushlands on non-federally managed lands. These fires can be started by natural causes like lightning or human activities, and they consume vegetation and spread based on environmental conditions. A qualifying wildfire does not include fires that were planned, intentional, or prescribed burns.

(a) To be eligible for payment under this subpart, a livestock producer must be an individual or entity who is an owner, operator, landlord, tenant, or sharecropper, who as of the beginning date of the qualifying disaster event, shares in the risk of producing livestock and who is entitled to share in the livestock available for marketing from the farm, or would have shared had the livestock been produced, and who also meets the requirements of paragraph (b) of this section. The term eligible producer can include a livestock owner or contract grower who satisfies other requirements of this section.

(b) An individual or legal entity seeking to be an eligible producer under this subpart must submit a Farm Operating Plan, for an individual or legal entity as provided in 7 CFR part 1400, and be a:

(1) Citizen of the United States;

(2) Resident alien, which for purposes of ELRP 2023 and 2024 FW means “lawful alien” as defined in 7 CFR part 1400;

(3) Partnership organized under State law consisting solely of citizens of the United States or resident aliens;

(4) Corporation, limited liability company, or other organizational structure organized under State law consisting solely of citizens of the United States or resident aliens; or

(5) Indian Tribe or Tribal organization, as defined in section 4(b) of the Indian Self-Determination and Education Assistance Act (25 U.S.C. 5304).

(c) The following eligibility provisions apply to payments under this subpart: 7 CFR part 1416, subparts A and C; 7 CFR part 12; and 7 CFR 718.6.

(d) Eligible livestock producers must be identified as either an owner or operator as defined in 7 CFR 718.2, or an “other producer or tenant” who is associated with a tract or field not as an owner or operator, in FSA's farm records for the applicable program year where the eligible covered livestock were physically located or normally would have been physically located in the absence of the qualifying disaster event occurring. Livestock producers who are not established in FSA's farm record system must provide proof of ownership, a lease, or owner or operator verification to confirm their interest and physical location for the applicable program year to be added to an existing Farm Serial Number or have one established for them.

(e) To be eligible for a payment under this subpart, a livestock producer must certify that they have incurred increased supplemental feed costs due to a qualifying disaster event in calendar year 2023 or 2024. Producers may receive payment for one or both years, if eligible, and they may receive payments for multiple qualifying disaster events, if applicable, not to exceed the equivalent of 3 months of assistance per livestock producer, per physical location county, per calendar year.

(f) If a contract grower is an eligible livestock producer for covered livestock, the owner of that livestock is not eligible for payment.

(g) Eligible livestock producers do not include livestock auction facilities, operations in the business of housing livestock on a day-to-day basis (including but not limited to preparing livestock for sale or export), and those whose business is to buy and sell livestock from various sources, only serving as an intermediary between livestock producers and buyers. Commercial feedlots and feedyards (feeding livestock in the final stage of production before slaughter) are not eligible.

(a) Qualifying disaster events for ELRP 2023 and 2024 FW include only the following:

(1) A qualifying flood in a county identified by the Deputy Administrator that was severely impacted with flooding, and received more than 200 percent above normal monthly precipitation associated with storm events identified in the National Oceanic and Atmospheric Administration (NOAA) National Centers for Environmental Information (NCIA) “U.S. Billion Dollar Weather and Climate Disasters” (available at https://www.ncei.noaa.gov/access/billions) for flooding and tropical cyclone events in calendar years 2023 and 2024. Additional counties are included that the Deputy Administrator has identified as having a catastrophic flooding event but did not necessarily meet the precipitation criteria for a qualifying flood—in these cases, counties are identified through public data sources that include but are not limited to disaster designations, supported by weather data indicating precipitation anomalies causing catastrophic flooding or flash flooding emergencies, and Federal, State, or local emergency management reports;

(2) A qualifying wildfire in a county identified by the Deputy Administrator that was severely impacted and received a primary disaster declaration for wildfire in calendar year 2023 or 2024; and

(3) A qualifying flood or qualifying wildfire in any other county that, on an individual basis, an eligible producer's livestock was physically located or normally would have been physically located absent the qualifying disaster event in calendar year 2023 or 2024. Acceptable supporting documentation to verify the occurrence of the qualifying disaster event reported on the FSA-970 meets the established criteria and occurred is required as established in § 760.2107(a) and (b) of this subpart.

(b) The beginning date of the qualifying disaster event that the eligible livestock producer submits on the FSA-970 is the same date the producer is to report the livestock inventories, and this date determines which program year the qualifying disaster event is considered eligible for payment.

(c) Losses due to wildfire occurring on rangeland managed by a Federal agency are not eligible.

To be eligible for a payment for ELRP 2023 and 2024 FW, an eligible livestock producer must have incurred a loss as a result of increased supplemental feed costs due to a qualifying flood or qualifying wildfire that occurred in calendar year 2023 or 2024, if the eligible livestock producer, as of the beginning date of the qualifying disaster event, was an owner, operator, landlord, tenant, sharecropper, or eligible contract grower who shares in the risk of producing livestock and is entitled to share in the eligible covered livestock physically located in a county affected by the qualifying disaster event, or normally would have been physically located in that county, in the absence of the qualifying disaster event. When determining if they had increased supplemental feed costs, livestock producers must take into account any changes in livestock inventories and average market prices from a normal year to the calendar year in which their livestock was impacted by a qualifying disaster event.

(a) To be considered eligible covered livestock for ELRP 2023 and 2024 FW payments, livestock must meet all the following conditions:

(1) Be grazing animals such as adult or non-adult beef cattle, adult or non-adult beefalo, adult or non-adult buffalo or bison, adult or non-adult dairy cattle, alpacas, deer, elk, emus, equine, goats, llamas, ostriches, reindeer, or sheep;

(2) Be livestock that, as of the beginning date of the qualifying disaster event, were physically located in the county in which the qualifying disaster event occurred, or normally would have been physically located, in the absence of the qualifying disaster event on or after the disaster event; or were livestock physically relocated from the county due to the imminent threat of the qualifying flood or qualifying wildfire occurring.

(3) Be livestock that, on the beginning date of the qualifying disaster event, the eligible livestock producer:

(i) Owned;

(ii) Leased;

(iii) Purchased;

(iv) Entered into a contract to purchase; or

(v) Was a contract grower of; and

(4) Been livestock produced or maintained for commercial use or be livestock that is produced and maintained for producing livestock products for commercial use, such as milk from dairy, as part of the contract grower's or livestock owner's farming operation on the beginning date of the qualifying flood or qualifying wildfire;

(b) The covered livestock categories are:

(1) Adult beef cattle cows and bulls;

(2) Adult dairy cows and bulls;

(3) Adult buffalo, beefalo, bison cows and bulls (includes water buffalo);

(4) Alpacas;

(5) Deer;

(6) Elk;

(7) Emu;

(8) Equine;

(9) Goats;

(10) Llamas;

(11) Non-adult beef cattle;

(12) Non-adult dairy cattle;

(13) Non-adult beefalo, buffalo, or bison (includes water buffalo);

(14) Ostriches;

(15) Reindeer; and

(16) Sheep.

(c) Livestock that are not covered include, but are not limited to:

(1) Livestock that were or would have been in a feedlot, on the beginning date of the qualifying disaster event, as a part of the normal business operation of the eligible livestock producer, as determined by the Secretary;

(2) Ineligible livestock, or livestock that do not meet the definition of grazing animals;

(3) Yaks;

(4) Poultry;

(5) Swine;

(6) Unweaned livestock or animals not meeting the definition of a grazing animal;

(7) Any wild free roaming livestock, including horses and deer; and

(8) Livestock produced or maintained for reasons other than commercial use as part of a farming operation. Such excluded uses include, but are not limited to:

(i) Racing or wagering;

(ii) Hunting; and

(iii) Consumption by owner.

(a) To be eligible for a payment under this subpart, a producer must submit the following to FSA by October 31, 2025:

(1) FSA-970, Emergency Livestock Relief Program 2023 and 2024 Flood and Wildfire Application, for the applicable year (2023 or 2024);

(2) Supporting documentation that verifies the producer's livestock inventories reported on the FSA-970 as provided in paragraph (b) of this section; and

(3) For qualifying disaster events in counties not approved by the Deputy Administrator as specified in 760.2104(a)(3), supporting documentation that substantiates that the qualifying disaster event occurred and affected the livestock in the county where the livestock were physically located, or would have normally been physically located in the absence of the qualifying disaster event, as provided in paragraph (c) of this section.

(4) Contract grower agreement for the applicable program year, if applicable.

(b) Supporting documentation of livestock inventories as required by paragraph (a)(2) of this section includes but is not limited to the following: feed records, daily milking records, veterinary records, canceled check documentation, balance sheets, inventory records used for tax purposes, loan records, bank statements, farm credit balance sheets, property tax records, brand inspection records, sales and purchase receipts, private insurance documents, chattel inspections, contemporaneous producer records existing at the time of event, shearing and docking records, ear tag records, trucking or livestock hauling records, and other documentation determined acceptable by the county committee.

(c) Supporting documentation that a qualifying disaster event occurred as required by paragraph (a)(3) of this section includes but is not limited to the following: photographs that document the impact a qualifying loss event had on the producer's livestock, showing damage to land and property; documentation that indicates economic losses, loss or displacement of livestock, and damage to infrastructure; insurance documentation; reports of a declared emergency area by local, State, or Federal authorities; documentation that supports long term recovery needs such as debris removal, property or land repair; news articles; NOAA storm event database records; other FSA disaster program participation records, and any other documentation determined acceptable by the county committee.

(d) A producer must also submit the following forms to FSA by November 2, 2026 if not previously filed for the applicable program year (2023 or 2024):

(1) CCC-902, Farm Operating Plan, for an individual or legal entity as provided in 7 CFR part 1400;

(2) CCC-901, Member Information for Legal Entities, if applicable;

(3) AD-1026, Highly Erodible Land Conservation (HELC) and Wetland Conservation (WC) Certification, for the ELRP 2023 and 2024 FW participant and applicable affiliates as provided in 7 CFR part 12; and

(4) FSA-510, Request for an Exception to the $125,000 Payment Limitation for Certain Programs, accompanied by a certification from a certified public accountant or attorney as to that person or legal entity's certification, for participants and members of legal entities to be eligible for the payment limitation of § 760.2006(a)(2), if applicable.

(e) If requested by FSA, a livestock producer must provide additional documentation that establishes the producer's eligibility for ELRP 2023 and 2024 FW. If supporting documentation is requested, the livestock producer must submit the documentation to FSA within 30 calendar days from the request, or the application will be disapproved by FSA. FSA may request supporting documentation to verify information provided by the producer and the producer's eligibility, including, but not limited to, the livestock producer's share of the eligible covered livestock and the physical location of their livestock.

(a) ELRP 2023 and 2024 FW will use the information reported on a producer's approved FSA-970, for the applicable program year (2023 or 2024), as the basis for a payment under this subpart.

(b) FSA will calculate payments under this subpart according to the following:

(1) The number of eligible livestock (by livestock kind, type, and weight range) on the beginning date of the qualifying disaster event, multiplied by;

(2) Producer Share, multiplied by;

(3) The applicable ELRP 2023 and 2024 FW Payment Rate, as specified in paragraph (c) of this section, which equals;

(4) The gross ELRP 2023 and 2024 FW payment, multiplied by;

(5) An ELRP 2023 and 2024 FW payment factor, if applicable, to be determined during or after the application period.

(c) The ELRP 2023 and 2024 FW payment rates provided in Table 3 are based on 60 percent of the monthly feed cost per 1 AU, as determined by the Deputy Administrator, for the applicable calendar year, using the same current AU conversion rates as LFP. A qualifying wildfire payment rate equates to 1 month of calculated feed costs, and a qualifying flood payment rate equates to 3 months of calculated feed costs.

(d) FSA will not disburse ELRP 2023 and 2024 FW payments at the beginning of the application period. However, during the application period, the Deputy Administrator may evaluate program demand and begin issuing payments if an initial payment factor can be established to ensure that payments do not exceed available funding. After the application deadline, a final payment factor will be determined and applied, which may or may not provide an additional or final payment, depending upon the factor.

(a) For each applicable year (2023 and 2024), a person or legal entity, other than a joint venture or general partnership, is eligible to receive, directly or indirectly, total payments under this subpart and subpart T combined of not more than:

(1) $125,000 if less than 75 percent of the person or legal entity's average adjusted gross income is average adjusted gross farm income; or

(2) $250,000 if 75 percent or more of the average adjusted gross income of the person or legal entity is average adjusted gross farm income.

(b) To be eligible to receive payments based on the limitations in paragraph (a)(2) of this section, a person or legal entity must submit FSA-510, Request for an Exception to the $125,000 Payment Limitation for Certain Programs, accompanied by a certification from a certified public accountant or attorney as to that person or legal entity's certification.

(c) If a producer requesting the $250,000 payment limitation is a legal entity, all members of that entity must also complete FSA-510 and provide the required certification according to the direct attribution provisions in 7 CFR 1400.105. If a legal entity would be eligible for the $250,000 payment limitation based on the legal entity's average adjusted gross farm income but a member of that legal entity either does not complete an FSA-510 and provide the required certification or is not eligible for the $250,000 payment limitation, the payment to the legal entity will be reduced for the limitation applicable to the share of the ELRP 2023 or 2024 FW payment attributed to that member.

(d) If a producer or member of a legal entity files FSA-510 and the accompanying certification after their payment is issued but before the deadline specified in paragraph 760.2004(b) of this subpart, FSA will recalculate the payment and issue the additional calculated amount.

(e) ELRP 2023 and 2024 FW applicants filing an FSA-510 are subject to an FSA audit of information submitted for the purpose of increasing the program's payment limitation. As a part of this audit, FSA may request income tax returns, and if requested, must be supplied by all related persons and legal entities. In addition to any other requirement under any Federal statute, relevant Federal income tax returns and documentation must be retained a minimum of 3 years after the end of the calendar year corresponding to the year for which payments or benefits are requested. Failure to provide necessary and accurate information to verify compliance, or failure to comply with these requirements will result in ineligibility for ELRP 2023 and 2024 FW benefits and require refund of any ELRP 2023 and 2024 FW payments, including interest to be calculated from the date of the disbursement to the producer.

(f) The payment limitation provisions of 7 CFR part 1400, subpart A, and §§ 1400.103-1400.106 apply to ELRP 2023 and 2024 FW.

(g) Payments made directly or indirectly to a person who is a minor child will not be combined with the earnings of the minor's parent or legal guardian.

(h) If an individual or legal entity is not eligible to receive ELRP 2023 and 2024 FW payments due to the individual or legal entity failing to satisfy payment eligibility provisions, the payment made either directly or indirectly to the individual or legal entity will be reduced to zero. The amount of the reduction for the direct payment to the producer will be commensurate with the direct or indirect ownership interest of the ineligible individual or ineligible legal entity.

(a) If an ELRP 2023 and 2024 FW payment resulted from erroneous information reported by the producer, or any person acting on their behalf, the ELRP 2023 and 2024 FW payment will be recalculated and the producer must refund any excess payment to FSA, including interest to be calculated from the date of the disbursement to the producer.

(b) If FSA determines that the producer intentionally misrepresented information used to determine the producer's ELRP 2023 and 2024 FW payment amount, the application will be disapproved, and the producer must refund the full payment to FSA with interest from the date of disbursement. All persons with a financial interest in a legal entity receiving payments are jointly and severally liable for any refund, including related charges, which is determined to be due to FSA for any reason.

(c) Any required refunds must be resolved in accordance with debt settlement regulations in 7 CFR part 3.

(d) Participants are required to retain documentation in support of their application for 3 years after the date of approval. Participants receiving ELRP 2023 and 2024 FW payments or any other person who furnishes such information to USDA must permit authorized representatives of USDA or the Government Accountability Office, during regular business hours, to enter the agricultural operation and to inspect, examine, and to allow representatives to make copies of books, records, or other items for the purpose of confirming the accuracy of the information provided by the participant.

(e) Any payment under ELRP 2023 and 2024 FW will be made without regard to questions of title under State law and without regard to any claim or lien. The regulations governing offsets in 7 CFR part 3 apply to ELRP 2023 and 2024 FW payments.

(f) Participants are subject to laws against perjury and any penalties and prosecution resulting therefrom, with such laws including but not limited to 18 U.S.C. 1621. If a producer willfully makes and represents as true any verbal or written declaration, certification, statement, or verification that the producer knows or believes not to be true, in the course of either applying for or participating in ELRP 2023 and 2024 FW, then the producer is guilty of perjury and, except as otherwise provided by law, may be fined, imprisoned for not more than 5 years, or both, regardless of whether the producer makes such verbal or written declaration, certification, statement, or verification within or outside the United States.

(g) For the purposes of the effect of a lien on eligibility for Federal programs (28 U.S.C. 3201(e)), the restriction on receipt of funds under ELRP 2023 and 2024 FW shall not apply to beneficiaries who agree to apply the ELRP 2023 and 2024 FW payments to reduce the amount of the judgment lien.

(h) In addition to any other Federal laws that apply to ELRP 2023 and 2024 FW, the following laws apply: 15 U.S.C. 714; and 18 U.S.C. 286,287,371,and.

(i) Prompt pay interest is not applicable to payments under this subpart.