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S 3650 112th Congress Senate

Ditch and Irrigation Company Tax Reform Act

Official title: A bill to amend the Internal Revenue Code of 1986 to facilitate water leasing and water transfers to promote conservation and efficiency.

Introduced: November 29, 2012 See on congress.gov
Taxation Business investment and capitalCorporate finance and managementFarmlandFinancial services and investments
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Land transfersSecuritiesTax-exempt organizationsWater use and supply
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This bill died when the 112th Congress ended
It never became law before the 112th Congress (2011–2012) 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 3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Nov 29, 2012
Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S7219-7220)
Nov 29, 2012
Sponsor introductory remarks on measure. (CR S7219)
Nov 29, 2012
Introduced in Senate
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 Latest action November 29, 2012

Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S7219-7220)

 Plain-English summary Congressional Research Service

Ditch and Irrigation Company Tax Reform Act - 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 operational and maintenance expenses of such a company.

 Related & companion bills 1
  • HR 6462 Related bill Water and Agriculture Technology Economic Revitalization Act of 2012
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 3
All 3 Democratic 1 Republican 2
R
Barrasso, John
Wyoming · Nov 29, 2012
 D
Bennet, Michael F.
Colorado · Nov 29, 2012
 R
Crapo, Mike
Idaho · Nov 29, 2012
Cite this page click to expand
APA
U.S. Congress. (2026). S. 3650: Ditch and Irrigation Company Tax Reform Act. 112th Congress. Open America. https://openamerica.io/bill/112-S-3650/
MLA
"S. 3650: Ditch and Irrigation Company Tax Reform Act." 112th Congress, 2026, Open America, https://openamerica.io/bill/112-S-3650/.
Bluebook (legal)
S. 3650, 112th Cong. (2026), https://openamerica.io/bill/112-S-3650/.
Markdown link
[S. 3650: Ditch and Irrigation Company Tax Reform Act](https://openamerica.io/bill/112-S-3650/)
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