# 115-hr-519: Water and Agriculture Tax Reform Act of 2018

115-hr-519, Water and Agriculture Tax Reform Act of 2018, is a 115th Congress bill sponsored by Rep. Buck, Ken [R-CO-4] (R-CO); status Received in the Senate and Read twice and referred to the Committee on Finance. (as of 2025-11-18).

- Canonical: https://policyrisk.com/legislation/115-hr-519
- As of: 2025-11-18
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 115-hr-519
- Congress: 115
- Title: Water and Agriculture Tax Reform Act of 2018
- Status: Received in the Senate and Read twice and referred to the Committee on Finance.
- Introduced: 2017-01-13
- Sponsor: Rep. Buck, Ken [R-CO-4] (R-CO)
- Cosponsors: 15
- Policy area: Taxation
- Touches household money: no
- Last recorded action: 2025-11-18

## Summary

Water and Agriculture Tax Reform Act of 2017 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.

## Cosponsors (15)

- Rep. Gosar, Paul A. [R-AZ-9] (R-AZ), 2017-01-13T00:00:00.000Z
- Rep. Tipton, Scott R. [R-CO-3] (R-CO), 2017-01-13T00:00:00.000Z
- Rep. Love, Mia B. [R-UT-4] (R-UT), 2017-01-13T00:00:00.000Z
- Rep. Bishop, Rob [R-UT-1] (R-UT), 2017-01-13T00:00:00.000Z
- Rep. Lamborn, Doug [R-CO-5] (R-CO), 2017-02-14T00:00:00.000Z
- Rep. Newhouse, Dan [R-WA-4] (R-WA), 2017-03-30T00:00:00.000Z
- Rep. Perlmutter, Ed [D-CO-7] (D-CO), 2017-05-01T00:00:00.000Z
- Rep. Polis, Jared [D-CO-2] (D-CO), 2017-05-03T00:00:00.000Z
- Rep. Cheney, Liz [R-WY-At Large] (R-WY), 2017-05-03T00:00:00.000Z
- Rep. Coffman, Mike [R-CO-6] (R-CO), 2017-05-23T00:00:00.000Z
- Rep. DeGette, Diana [D-CO-1] (D-CO), 2017-05-24T00:00:00.000Z
- Rep. Napolitano, Grace F. [D-CA-31] (D-CA), 2017-09-26T00:00:00.000Z
- Sen. Curtis, John R. [R-UT] (R-UT), 2017-12-14T00:00:00.000Z
- Rep. Schweikert, David [R-AZ-1] (R-AZ), 2018-06-20T00:00:00.000Z
- Rep. Sessions, Pete [R-TX-17] (R-TX), 2018-06-21T00:00:00.000Z

## Related bills

- 115-hr-2519: The American Legion 100th Anniversary Commemorative Coin Act
- 115-hr-1697: Israel Anti-Boycott Act
- 115-hr-4229: Protecting HOME Access Act of 2017
- 115-hr-2315: To posthumously award the Congressional Gold Medal to each of Glen Doherty, Tyrone Woods, J. Christopher Stevens, and Sean Smith in recognition of their contri…
- 115-hr-849: Protecting Seniors Access to Medicare Act
- 115-hr-38: Concealed Carry Reciprocity Act of 2017

## Sources
- [115-hr-519 on Congress.gov](https://www.congress.gov/bill/115th-congress/house-bill/519)

## Related
- [115-hr-2519: The American Legion 100th Anniversary Commemorative Coin Act](https://policyrisk.com/legislation/115-hr-2519)
- [115-hr-1697: Israel Anti-Boycott Act](https://policyrisk.com/legislation/115-hr-1697)
- [115-hr-4229: Protecting HOME Access Act of 2017](https://policyrisk.com/legislation/115-hr-4229)
- [115-hr-2315: To posthumously award the Congressional Gold Medal to each of Glen Doherty, Tyr…](https://policyrisk.com/legislation/115-hr-2315)
- [115-hr-849: Protecting Seniors Access to Medicare Act](https://policyrisk.com/legislation/115-hr-849)
- [115-hr-38: Concealed Carry Reciprocity Act of 2017](https://policyrisk.com/legislation/115-hr-38)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/115-hr-519 (as of 2025-11-18).