Detailed Instructions: In this task, you are given a summary for US Congressional and California state bill, your task is to generate a Title for this bill. The preferred titles are under forty words and mention the purpose of the bill.
Problem:Commercial Fishing, Farm, and Ranch Risk Management Act - Amends the Internal Revenue Code to establish a Commercial Fishing, Farm, and Ranch Risk Management Account (CFFR Account) to provide farmers and commercial fisherman with additional capital for investment and to protect against operating losses. Allows a tax deduction for cash contributions to a CFFR Account, limited to 20% of the taxpayer's taxable income attributable to an active farm or commercial fishing business. Imposes a 10% additional tax on amounts in a CFFR Account which are not distributed within 10 years after the establishment of such Account.
Solution:
To amend the Internal Revenue Code of 1986 to provide for Commercial Fishing, Farm, and Ranch Risk Management Accounts, and for other purposes.