Yes, it's always been that way for 2003. I understand that maybe the guidelines at some point, early in 2003, weren't as clear as they should have been. I think they used an “or” when they should have used an “and”, perhaps, if you know what I mean. But the guidelines and the rules have always been clear that it has to be reportable as farming income for tax purposes.
On November 7th, 2006. See this statement in context.