PoliticalRepoPoliticalRepo

United States · Bill · HR

H.R. 519 (115th)

Water and Agriculture Tax Reform Act of 2018

referredUnited States· United States Congress· EN

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

Ken Buck, Rep. Gosar, Paul A. [R-AZ-9], Scott Tipton, Mia Love, Rob Bishop, Doug Lamborn, Dan Newhouse, Ed Perlmutter, Jared Polis, Liz Cheney, Mike Coffman, Rep. DeGette, Diana [D-CO-1], Grace Napolitano, Sen. Curtis, John R. [R-UT], Rep. Schweikert, David [R-AZ-1], Pete Sessions

Subjects

Agriculture, Taxation

Source updated

5 December 2025

Agriculture · Taxation

Official sourceDownload fileView documentsShare

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

  1. 13 January 2017

    Introduced

    Referred to the House Committee on Ways and Means.

    Source: IntroReferral

  2. 13 January 2017

    Introduced

    Introduced in House

    Source: IntroReferral

  3. 13 January 2017

    Introduced

    Introduced in House

    Source: IntroReferral

  4. 21 June 2018

    Reported

    Ordered to be Reported by Voice Vote.

    Source: Committee

  5. 21 June 2018

    Committee

    Committee Consideration and Mark-up Session Held.

    Source: Committee

  6. 23 July 2018

    Calendars

    Placed on the Union Calendar, Calendar No. 664.

    Source: Calendars

  7. 23 July 2018

    Reported

    Reported (Amended) by the Committee on Ways and Means. H. Rept. 115-857.

    Source: Committee

  8. 23 July 2018

    Reported

    Reported (Amended) by the Committee on Ways and Means. H. Rept. 115-857.

    Source: Committee

  9. 24 July 2018

    Passed

    Motion to reconsider laid on the table Agreed to without objection.

    Source: Floor

  10. 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

  11. 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

  12. 24 July 2018

    Floor

    DEBATE - The House proceeded with forty minutes of debate on H.R. 519.

    Source: Floor

  13. 24 July 2018

    Floor

    Considered under suspension of the rules. (consideration: CR H7110-7112)

    Source: Floor

  14. 24 July 2018

    Floor

    Mr. Roskam moved to suspend the rules and pass the bill, as amended.

    Source: Floor

  15. 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

Documents

10 official files

Referred in Senate (text)

View fileDownload file

Sponsors

Related records

Sources

PoliticalRepo is an index and interpretation layer, not the authoritative legal source.