United States · Bill · HR
H.R. 519 (115th)
Water and Agriculture Tax Reform Act of 2018
Introduced
13 January 2017
Last action
25 July 2018 · Introduced
Status
Received in the Senate and Read twice and referred to the Committee on Finance.
Sponsors
Rep. Buck, Ken [R-CO-4], Rep. Gosar, Paul A. [R-AZ-9], Rep. Tipton, Scott R. [R-CO-3], Rep. Love, Mia B. [R-UT-4], Rep. Bishop, Rob [R-UT-1], Rep. Lamborn, Doug [R-CO-5], Rep. Newhouse, Dan [R-WA-4], Rep. Perlmutter, Ed [D-CO-7], Rep. Polis, Jared [D-CO-2], Rep. Cheney, Liz [R-WY-At Large], Rep. Coffman, Mike [R-CO-6], Rep. DeGette, Diana [D-CO-1], Rep. Napolitano, Grace F. [D-CA-32], Sen. Curtis, John R. [R-UT], Rep. Schweikert, David [R-AZ-1], Rep. Sessions, Pete [R-TX-17]
Subjects
Agriculture, Taxation
Source updated
5 December 2025
Summary
Water and Agriculture Tax Reform Act of 201 7 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, the tax-exempt status of the 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.
This text is taken from the official record. PoliticalRepo does not editorialize.
Timeline
13 January 2017
Introduced
Referred to the House Committee on Ways and Means.
Source: IntroReferral
13 January 2017
Introduced
Introduced in House
Source: IntroReferral
13 January 2017
Introduced
Introduced in House
Source: IntroReferral
21 June 2018
Reported
Ordered to be Reported by Voice Vote.
Source: Committee
21 June 2018
Committee
Committee Consideration and Mark-up Session Held.
Source: Committee
23 July 2018
Calendars
Placed on the Union Calendar, Calendar No. 664.
Source: Calendars
23 July 2018
Reported
Reported (Amended) by the Committee on Ways and Means. H. Rept. 115-857.
Source: Committee
23 July 2018
Reported
Reported (Amended) by the Committee on Ways and Means. H. Rept. 115-857.
Source: Committee
24 July 2018
Passed
Motion to reconsider laid on the table Agreed to without objection.
Source: Floor
24 July 2018
Passed
On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H7110-7111)
Source: Floor
24 July 2018
Passed
Passed/agreed to in House: On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote.(text: CR H7110-7111)
Source: Floor
24 July 2018
Floor
DEBATE - The House proceeded with forty minutes of debate on H.R. 519.
Source: Floor
24 July 2018
Floor
Considered under suspension of the rules. (consideration: CR H7110-7112)
Source: Floor
24 July 2018
Floor
Mr. Roskam moved to suspend the rules and pass the bill, as amended.
Source: Floor
25 July 2018
Introduced
Received in the Senate and Read twice and referred to the Committee on Finance.
Source: IntroReferral
Votes
No vote records are attached yet.
Versions
- Referred in Senate · 25 July 2018 · Download file
- Engrossed in House · 24 July 2018 · Download file
- Reported in House · 23 July 2018 · Download file
- Introduced in House · 13 January 2017 · Download file
Documents
10 official files
Referred in Senate (text)
This file cannot be previewed here. Use View or Download.
Leesvertaling
Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.
Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.
Referred in Senate (text)
Referred in Senate · EN · 25 July 2018
Referred in Senate (PDF)
Referred in Senate · EN · 25 July 2018
ViewDownloadOpen at official source
Leesvertaling
Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.
Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.
Engrossed in House (text)
Engrossed in House · EN · 24 July 2018
ViewDownloadOpen at official source
Leesvertaling
Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.
Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.
Engrossed in House (PDF)
Engrossed in House · EN · 24 July 2018
ViewDownloadOpen at official source
Leesvertaling
Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.
Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.
Reported in House (text)
Reported in House · EN · 23 July 2018
ViewDownloadOpen at official source
Leesvertaling
Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.
Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.
Reported in House (PDF)
Reported in House · EN · 23 July 2018
ViewDownloadOpen at official source
Leesvertaling
Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.
Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.
Reported to House with amendment(s)
summary · EN · 23 July 2018
Leesvertaling
Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.
Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.
Introduced in House (text)
Introduced in House · EN · 13 January 2017
ViewDownloadOpen at official source
Leesvertaling
Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.
Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.
Introduced in House (PDF)
Introduced in House · EN · 13 January 2017
ViewDownloadOpen at official source
Leesvertaling
Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.
Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.
Introduced in House
summary · EN · 13 January 2017
Leesvertaling
Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.
Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.
Sponsors
- Rep. Buck, Ken [R-CO-4] · R · Sponsor
- Rep. Gosar, Paul A. [R-AZ-9] · R · Sponsor
- Rep. Tipton, Scott R. [R-CO-3] · R · Sponsor
- Rep. Love, Mia B. [R-UT-4] · R · Sponsor
- Rep. Bishop, Rob [R-UT-1] · R · Sponsor
- Rep. Lamborn, Doug [R-CO-5] · R · Cosponsor
- Rep. Newhouse, Dan [R-WA-4] · R · Cosponsor
- Rep. Perlmutter, Ed [D-CO-7] · D · Cosponsor
- Rep. Polis, Jared [D-CO-2] · D · Cosponsor
- Rep. Cheney, Liz [R-WY-At Large] · R · Cosponsor
- Rep. Coffman, Mike [R-CO-6] · R · Cosponsor
- Rep. DeGette, Diana [D-CO-1] · D · Cosponsor
- Rep. Napolitano, Grace F. [D-CA-32] · D · Cosponsor
- Sen. Curtis, John R. [R-UT] · R · Cosponsor
- Rep. Schweikert, David [R-AZ-1] · R · Cosponsor
- Rep. Sessions, Pete [R-TX-17] · R · Cosponsor
- · ssfi00 · Standing
- · hswm00 · Standing
Related records
- related to ← Water and Agriculture Tax Reform Act of 2017
- related to ← Water and Agriculture Tax Reform Act of 2016
Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://www.congress.gov/bill/115th-congress/house-bill/519
- Open data entity: https://api.congress.gov/v3/bill/115/hr/519
- us · 115-hr-519 · source updated 5 December 2025