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HR 4220 114th Congress House Taxation Business investment and capital Corporate finance and management Farmland Financial services and investments Land transfers Securities Tax-exempt organizations Water use and supply

Water and Agriculture Tax Reform Act of 2016

Introduced: December 10, 2015 See on congress.gov
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This bill died when the 114th Congress ended
It never became law before the 114th Congress (2015–2016) 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 6 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Dec 8, 2016
Placed on the Union Calendar, Calendar No. 675.
Dec 8, 2016
Reported (Amended) by the Committee on Ways and Means. H. Rept. 114-862.
Sep 21, 2016
Ordered to be Reported (Amended) by Voice Vote.
Sep 21, 2016
Committee Consideration and Mark-up Session Held.
Dec 10, 2015
Referred to the House Committee on Ways and Means.
Dec 10, 2015
Introduced in House
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 Plain-English summary Congressional Research Service

Water and Agriculture Tax Reform Act of 2016

(Sec. 2) This bill 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, but requires that such income be used to pay the costs of operations, maintenance, and capital improvements of such a company.

The bill also establishes a rule regarding the organizational governance of mutual ditch or irrigation companies. Where state law provides that such a company may be organized in a manner that permits voting on a basis that is pro rata to share ownership on corporate governance matters, an organization's qualification as a mutual ditch or irrigation company must be determined without taking into account whether its member shareholders have one vote on corporate governance matters per share held in the corporation.

What's happening now December 8, 2016

Placed on the Union Calendar, Calendar No. 675.

 Related & companion bills 1
  • S 384 Related bill Water and Agriculture Tax Reform Act of 2015
 Bill text 2 versions

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 4
All 4 Republican 3
R
Simpson, Michael K.
Idaho · Nov 14, 2016
 R
Gosar, Paul A.
Arizona · Dec 10, 2015
Love, Mia
· Dec 10, 2015
 R
Lummis, Cynthia M.
Wyoming · Dec 10, 2015
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 4220: Water and Agriculture Tax Reform Act of 2016. 114th Congress. Open America. https://openamerica.io/bill/114-HR-4220/
MLA
"H.R. 4220: Water and Agriculture Tax Reform Act of 2016." 114th Congress, 2026, Open America, https://openamerica.io/bill/114-HR-4220/.
Bluebook (legal)
H.R. 4220, 114th Cong. (2026), https://openamerica.io/bill/114-HR-4220/.
Markdown link
[H.R. 4220: Water and Agriculture Tax Reform Act of 2016](https://openamerica.io/bill/114-HR-4220/)
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