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United States · Bill · S

S. 3650 (112th)

Ditch and Irrigation Company Tax Reform Act

referredUnited States· United States Congress· EN

Introduced

29 November 2012

Last action

Status

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

Sponsors

Subjects

Discovery layer

Source updated

6 December 2025

Summary

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.

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Documents

3 official files

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Sources

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