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136 STAT. 2015 PUBLIC LAW 117–169—AUG. 16, 2022 ‘‘(D) SPECIAL RULES FOR DETERMINING APPLICABLE COR- PORATION STATUS.—Solely for purposes of determining whether a corporation is an applicable corporation under this paragraph, all adjusted financial statement income of persons treated as a single employer with such corpora- tion under subsection (a) or (b) of section 52 shall be treated as adjusted financial statement income of such corporation, and adjusted financial statement income of such corporation shall be determined without regard to paragraphs (2)(D)(i) and (11) of section 56A(c).’’. (b) EXTENSION OF LIMITATION ON DEDUCTION FOR STATE AND LOCAL, ETC., TAXES.— (1) IN GENERAL.—Section 164(b)(6) is amended— (A) in the heading, by striking ‘‘2025’’ and inserting ‘‘2026’’, and (B) by striking ‘‘2026’’ and inserting ‘‘2027’’. (2) EFFECTIVE DATE.—The amendments made by this sub- section shall apply to taxable years beginning after December 31, 2022. TITLE II—COMMITTEE ON AGRI- CULTURE, NUTRITION, AND FOR- ESTRY Subtitle A—General Provisions SEC. 20001. DEFINITION OF SECRETARY. In this title, the term ‘‘Secretary’’ means the Secretary of Agri- culture. Subtitle B—Conservation SEC. 21001. ADDITIONAL AGRICULTURAL CONSERVATION INVEST- MENTS. (a) APPROPRIATIONS.—In addition to amounts otherwise avail- able (and subject to subsection (b)), there are appropriated to the Secretary, out of any money in the Treasury not otherwise appro- priated, to remain available until September 30, 2031 (subject to the condition that no such funds may be disbursed after September 30, 2031)— (1) to carry out, using the facilities and authorities of the Commodity Credit Corporation, the environmental quality incentives program under subchapter A of chapter 4 of subtitle D of title XII of the Food Security Act of 1985 (16 U.S.C. 3839aa through 3839aa–8)— (A)(i) $250,000,000 for fiscal year 2023; (ii) $1,750,000,000 for fiscal year 2024; (iii) $3,000,000,000 for fiscal year 2025; and (iv) $3,450,000,000 for fiscal year 2026; and (B) subject to the conditions on the use of the funds that— (i) section 1240B(f)(1) of the Food Security Act of 1985 (16 U.S.C. 3839aa–2(f)(1)) shall not apply; Time periods. 7 USC 6936 note. 26 USC 164 note. VerDate Sep 11 2014 15:35 Oct 25, 2022 Jkt 029139 PO 00169 Frm 00199 Fmt 6580 Sfmt 6581 E:\PUBLAW\PUBL169.117 PUBL169 jmbennett on LAP3P8D0R2PROD with Publaw