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H.R. 1882, The Farm Risk Management Act of 2007

H.R. 1882 would amend the Internal Revenue Code of 1986 to authorize agricultural producers to establish and contribute to tax-exempt farm risk management accounts in lieu of obtaining federally subsidized crop insurance or noninsured crop assistance, it would provide for contributions to such accounts by the Secretary of Agriculture, it would specify the situations in which amounts may be paid to producers from such accounts, and it would limit the total amount of such distributions to a producer during a taxable year.

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