No, it isn't.
A legitimate tax break is different from an upfront subsidy.
They earn a tax break, they didn't earn an upfront subsidy.

Feb 24, 2021 · Just 1% of
farm aid recipients collected 23% of subsidy payments in 2019, up from 17% in 2016, as former President
Donald Trump’s trade
bailout swelled payments to farmers. Their 17% in 2016, as former
President Donald Trump’s trade bailout swelled payments to farmers. Their portion crept up to 24% in the first half of 2020, the most recent period covered in the data, as farm aid hit a record level with coronavirus relief payments, according to the
Environmental Working Group
The findings follow criticism from Democrats that Trump’s farm bailouts were skewed toward large farms and academic studies concluding the trade aid payments were greater than farmers’ actual losses from Trump’s tariff conflict with China. A
General Accountability Office report issued in September found the top 25 recipients of trade aid in 2019 received an average of $1.5 million per farm.