26 U.S.C. § 90
Illegal Federal irrigation subsidies
United States · Title 26 — INTERNAL REVENUE CODE · Status: effective
Cite this
- Citation
- 26 U.S.C. § 90, Illegal Federal irrigation subsidies, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/462173
- Permanent ID
ys:prov:462173@1- SHA-256
1020c201a3640fb91f7cd91c1d5a70df93fa922eb02dfc4c3938f100ca299bc6
The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.
Full text
Gross income shall include an amount equal to any illegal Federal irrigation subsidy received by the taxpayer during the taxable year.
For purposes of this section—
The term “illegal Federal irrigation subsidy” means the excess (if any) of—
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.
No deduction shall be allowed under this subtitle by reason of any inclusion in gross income under subsection (a).
Legislative history
The public laws that enacted or amended this section. Tallies are for the whole bill as it passed each chamber — often an omnibus covering far more than this provision — not a vote on this section alone.
- Omnibus Budget Reconciliation Act of 1987House: no recorded tallySenate: no recorded tally