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HR 1614 113th Congress House

FRAME Act of 2013

Official title: To amend the Internal Revenue Code of 1986 to authorize agricultural producers to establish and contribute to tax-exempt farm risk management accounts.

Introduced: April 18, 2013 Introduced by: Crawford, Eric A. "Rick" Republican · Arkansas See on congress.gov
Taxation Agricultural insuranceAgricultural prices, subsidies, creditBank accounts, deposits, capitalBusiness investment and capital
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Income tax creditsIncome tax deductions
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This bill died when the 113th Congress ended
It never became law before the 113th Congress (2013–2014) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Apr 18, 2013
Referred to the House Committee on Ways and Means.
Apr 18, 2013
Introduced in House
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 Latest action April 18, 2013

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Farm Risk Abatement and Mitigation Election Act of 2013 or the FRAME Act of 2013 - Amends the Internal Revenue Code to: (1) establish tax-exempt farm risk management accounts (FRAME Accounts) and allow taxpayers actively engaged in the business of farming or ranching to use distributions from such accounts to protect the solvency of the farm to which the FRAME Account relates and to procure revenue or crop insurance; (2) allow a deduction from gross income for cash contributions to such accounts; (3) specify minimum levels of contributions to, and maximum levels of distributions from, such accounts; (4) set forth tax rules relating to account distributions, excess contributions, and prohibited transactions; and (5) allow a variable business-related tax credit for contributions made to a FRAME Account in the first nine years after such Account is established.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
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APA
U.S. Congress. (2026). H.R. 1614: FRAME Act of 2013. 113th Congress. Open America. https://openamerica.io/bill/113-HR-1614/
MLA
"H.R. 1614: FRAME Act of 2013." 113th Congress, 2026, Open America, https://openamerica.io/bill/113-HR-1614/.
Bluebook (legal)
H.R. 1614, 113th Cong. (2026), https://openamerica.io/bill/113-HR-1614/.
Markdown link
[H.R. 1614: FRAME Act of 2013](https://openamerica.io/bill/113-HR-1614/)
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