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S 384 114th Congress Senate 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 2015

Introduced: February 5, 2015 Introduced by: Crapo, Mike Republican · Idaho 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 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Feb 5, 2015
Read twice and referred to the Committee on Finance.
Feb 5, 2015
Introduced in Senate
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 Plain-English summary Congressional Research Service

Water and Agriculture Tax Reform Act of 2015

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.

What's happening now February 5, 2015

Read twice and referred to the Committee on Finance.

 Related & companion bills 1
  • HR 4220 Related bill Water and Agriculture Tax Reform Act of 2016
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 2
All 2 Democratic 1 Republican 1
R
Risch, James E.
Idaho · Apr 15, 2015
 D
Bennet, Michael F.
Colorado · Feb 5, 2015
Cite this page click to expand
APA
U.S. Congress. (2026). S. 384: Water and Agriculture Tax Reform Act of 2015. 114th Congress. Open America. https://openamerica.io/bill/114-S-384/
MLA
"S. 384: Water and Agriculture Tax Reform Act of 2015." 114th Congress, 2026, Open America, https://openamerica.io/bill/114-S-384/.
Bluebook (legal)
S. 384, 114th Cong. (2026), https://openamerica.io/bill/114-S-384/.
Markdown link
[S. 384: Water and Agriculture Tax Reform Act of 2015](https://openamerica.io/bill/114-S-384/)
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