26 U.S.C. § 90 (2024)
This is the official text of 26 U.S.C. § 90 (2024), part of Federal (US Code)’s United States Code — the codified general and permanent federal statutes of the United States, organized into more than 50 numbered titles by subject.
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Illegal Federal irrigation subsidies
Official statutory text
(a) General rule
Gross income shall include an amount equal to any illegal Federal irrigation subsidy received by the taxpayer during the taxable year.
(b) Illegal Federal irrigation subsidy
For purposes of this section—
(1) In general
The term "illegal Federal irrigation subsidy" means the excess (if any) of—
(A) the amount required to be paid for any Federal irrigation water delivered to the taxpayer during the taxpayer year, over
(B) the amount paid for such water.
(2) Federal irrigation water
The term "Federal irrigation water" means any water made available for agricultural purposes from the operation of any reclamation or irrigation project referred to in paragraph (8) of section 202 of the Reclamation Reform Act of 1982.
(c) Denial of deduction
No deduction shall be allowed under this subtitle by reason of any inclusion in gross income under subsection (a).
(Added Pub. L. 100–203, title X, §10611(a), Dec. 22, 1987, 101 Stat. 1330–451.)
Editorial Notes
References in Text
Section 202 of the Reclamation Reform Act of 1982, referred to in subsec. (b)(2), is classified to section 390bb of Title 43, Public Lands.
Statutory Notes and Related Subsidiaries
Effective Date
Pub. L. 100–203, title X, §10611(c), Dec. 22, 1987, 101 Stat. 1330–452, provided that: "The amendments made by this section [enacting this section] shall apply to water delivered to the taxpayer in months beginning after the date of the enactment of this Act [Dec. 22, 1987]."
Gross income shall include an amount equal to any illegal Federal irrigation subsidy received by the taxpayer during the taxable year.
(b) Illegal Federal irrigation subsidy
For purposes of this section—
(1) In general
The term "illegal Federal irrigation subsidy" means the excess (if any) of—
(A) the amount required to be paid for any Federal irrigation water delivered to the taxpayer during the taxpayer year, over
(B) the amount paid for such water.
(2) Federal irrigation water
The term "Federal irrigation water" means any water made available for agricultural purposes from the operation of any reclamation or irrigation project referred to in paragraph (8) of section 202 of the Reclamation Reform Act of 1982.
(c) Denial of deduction
No deduction shall be allowed under this subtitle by reason of any inclusion in gross income under subsection (a).
(Added Pub. L. 100–203, title X, §10611(a), Dec. 22, 1987, 101 Stat. 1330–451.)
Editorial Notes
References in Text
Section 202 of the Reclamation Reform Act of 1982, referred to in subsec. (b)(2), is classified to section 390bb of Title 43, Public Lands.
Statutory Notes and Related Subsidiaries
Effective Date
Pub. L. 100–203, title X, §10611(c), Dec. 22, 1987, 101 Stat. 1330–452, provided that: "The amendments made by this section [enacting this section] shall apply to water delivered to the taxpayer in months beginning after the date of the enactment of this Act [Dec. 22, 1987]."
Status: in_force · Read it on the official government site
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