cash rent tenant
(4) Cash rent tenants (A) Definition In this paragraph, the term “cash rent tenant” means a person or legal entity that rents land— (i) for cash; or (ii) for a crop share guaranteed as to the amount of the commodity to be paid in rent. (B) Restriction A cash rent tenant who makes a significant contribution of active personal management, but not of personal labor, with respect to a farming operation shall be eligible to receive a payment described in subsection (b) or (c) only if the tenant makes a significant contribution of equipment to the farming operation.