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Federal tax policies can have important effects on farm profitability, the number and size of
farms, the structure of the farm sector, and the mix of land, labor, and capital inputs used in
farming. Research on Federal tax provisions of importance to farmers, and proposed changes to
the tax code, assesses the impact on farmers and the food and fiber sector as a whole.
related briefing rooms
- offer an indepth discussion synthesizing ERS research
feature
Farm and Ranch Risk Management (FARRM) Accounts
FARRM accounts are a proposed type of tax-deferred savings account for farmers. Congress has considered these accounts to help farmers manage their year-to-year income variability. By depositing income into such accounts during years of high net farm income, farmers could build a fund to draw on during years with abnormally low income.
web administration: webadmin@ers.usda.gov
updated: November 27, 2000
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