S.1441 - Water and Agriculture Tax Reform Act of 2013

A bill 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: A bill 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
 
Senate
Passes
 
House
Passes
 
President
Signs
 

 
08/01/13
 
 
 
 
 
 
 

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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