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for principal crops from associated publicly reported data as published by the Illinois Crop Reporting Service; (b) non-land production costs for each soil productivity index as calculated by the Department of Agricultural and Consumer Economics in, other than land costs, provided by the College of Agricultural, Consumer, and Environmental Sciences at Agriculture of the University of Illinois; (c) net return to land, for each soil productivity index, which is calculated by subtracting non-land production costs from estimated gross income; , which shall be the difference between (a) and (b) above; (d) a proposed agricultural economic value (AEV) determined by dividing the net return to land by a farmland income capitalization rate, which shall be determined based on the calculation year rate under Section 2032A of the Internal Revenue Code, or its analog in cases when the rate is not published by the Farm Credit Bank district that contains Illinois, plus 3%; except that, in cases when that calculated rate exceeds 10%, the income capitalization rate will be 10%; and, in cases when that calculated rate falls below 8%, the income capitalization rate will equal 8% the moving average of the Federal Land Bank farmland mortgage interest rate as calculated by the Department; (e) the equalized assessed value per acre of farmland SB3019 Enrolled LRB104 20255 HLH 33706 b Public Act 104-0468