R Street cited in Town Hall:

Additionally, it expanded subsidies to include cousins, nieces and nephews, who will be eligible to collect an additional $125,000. Like the newly defined family members, another loophole makes limited-liability corporations and S-corps “pass-through entities,” allowing these firms to bypass the income caps and continue collecting taxpayer subsidies, no matter how much money they rake in. Much of the subsidies aren’t given to the typical family farmer you think of.