(a) Benefits under this part will not be available to persons or legal entities whose average adjusted gross income exceeds $1,000,000 or as further specified in part 1400 subpart F of this chapter.
(b) The limit specified in paragraph (a) of this section may be waived as specified in part 1400 subpart F of this chapter. [74 FR 30912, June 29, 2009] Sec. Sec. 1410.45-1410.49 [Reserved]