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United States · Bill · HR

H.R. 927 (108th)

Farm and Ranch Risk Management Act

referredUnited States· United States Congress· EN

Introduced

26 February 2003

Last action

26 February 2003 · Introduced

Status

Referred to the House Committee on Ways and Means.

Sponsors

Rep. Hulshof, Kenny C. [R-MO-9], Rep. Sandlin, Max [D-TX-1], Rep. English, Phil [R-PA-3], Rep. Weller, Jerry [R-IL-11], Rep. Shimkus, John [R-IL-15], Rep. Quinn, Jack [R-NY-27], Rep. Bereuter, Doug [R-NE-1], Rep. Kennedy, Mark R. [R-MN-6], Rep. Kolbe, Jim [R-AZ-8], Rep. Brown-Waite, Ginny [R-FL-5], Rep. Larsen, Rick [D-WA-2], Rep. Frost, Martin [D-TX-24], Rep. Holden, Tim [D-PA-17], Rep. Hall, Ralph M. [R-TX-4], Rep. Simpson, Michael K. [R-ID-2], Rep. Wilson, Joe [R-SC-2], Rep. Green, Mark [R-WI-8], Rep. Gilchrest, Wayne T. [R-MD-1], Sen. Toomey, Patrick [R-PA], Rep. Nethercutt, George R., Jr. [R-WA-5], Rep. Peterson, John E. [R-PA-5], Rep. Souder, Mark E. [R-IN-3], Rep. Pitts, Joseph R. [R-PA-16], Rep. Camp, Dave [R-MI-4], Rep. Greenwood, James C. [R-PA-8], Rep. Ryun, Jim [R-KS-2], Rep. McHugh, John M. [R-NY-23], Rep. Paul, Ron [R-TX-14], Rep. Peterson, Collin C. [D-MN-7], Rep. Otter, C. L. (Butch) [R-ID-1], Rep. Foley, Mark [R-FL-16], Rep. Whitfield, Ed [R-KY-1], Rep. Kelly, Sue W. [R-NY-19], Rep. LaTourette, Steven C. [R-OH-14], Rep. Walden, Greg [R-OR-2], Rep. Brady, Kevin [R-TX-8], Rep. Smith, Nick [R-MI-7], Rep. Hefley, Joel [R-CO-5], Rep. Rehberg, Denny [R-MT-At Large], Rep. LaHood, Ray [R-IL-18], Rep. Lucas, Ken [D-KY-4], Rep. Boswell, Leonard L. [D-IA-3], Rep. Akin, W. Todd [R-MO-2], Rep. Gordon, Bart [D-TN-6], Rep. Ehlers, Vernon J. [R-MI-3], Rep. Bonilla, Henry [R-TX-23], Rep. Lewis, Ron [R-KY-2], Rep. Rogers, Harold [R-KY-5]

Subjects

Agriculture, Taxation

Source updated

18 August 2025

Agriculture · Taxation

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Summary

Farm and Ranch Risk Management Act - Amends the Internal Revenue Code to allow an individual engaged in an eligible farming or commercial fishing business a deduction for any taxable year of up to 20 percent of taxable income attributable to the eligible farming or commercial fishing business which was paid in cash by the taxpayer to a Farm and Ranch Risk Management Account (FARRM Account). Includes distributions from a FARRM account in the taxpayer's gross income, and subjects to a special ten percent surtax any distributions not made within five years of contribution. Establishes a tax on excess contributions, but exempts the taxpayer from the tax on certain prohibited transactions.

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

  1. 26 February 2003

    Introduced

    Referred to the House Committee on Ways and Means.

    Source: IntroReferral

  2. 26 February 2003

    Introduced

    Introduced in House

    Source: IntroReferral

  3. 26 February 2003

    Introduced

    Introduced in House

    Source: IntroReferral

Votes

No vote records are attached yet.

Versions

Documents

3 official files

Introduced in House (text)

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  • Introduced in House (text)

    Introduced in House · EN · 26 February 2003

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  • Introduced in House (PDF)

    Introduced in House · EN · 26 February 2003

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  • Introduced in House

    summary · EN · 26 February 2003

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Sponsors

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Related records

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Sources

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