H.R.3023 - Water and Agriculture Tax Reform Act of 2013

To amend the Internal Revenue Code of 1986 to facilitate water leasing and water transfers to promote conservation and efficiency. view all titles (2)

All Bill Titles

  • Official: To amend the Internal Revenue Code of 1986 to facilitate water leasing and water transfers to promote conservation and efficiency. as introduced.
  • Short: Water and Agriculture Tax Reform Act of 2013 as introduced.

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Introduced
 
House
Passes
 
Senate
Passes
 
President
Signs
 

 
08/02/13
 
 
 
 
 
 
 

Official Summary

Water and Agriculture Tax Reform Act of 2013 - Amends the Internal Revenue Code to permit tax-exempt mutual ditch or irrigation companies to earn income from dispositions of certain real property and stock interests without affecting their tax-exempt status. Requires that such income be use

Official Summary

Water and Agriculture Tax Reform Act of 2013 - Amends the Internal Revenue Code to permit tax-exempt mutual ditch or irrigation companies to earn income from dispositions of certain real property and stock interests without affecting their tax-exempt status. Requires that such income be used to pay the costs of operations, maintenance, and capital improvements of such a company.

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