# 119-s-857: Water Conservation Rebate Tax Parity Act

119-s-857, Water Conservation Rebate Tax Parity Act, is a 119th Congress bill sponsored by Sen. Curtis, John R. [R-UT] (R-UT); status introduced; PRIA reads it as touching household money (as of 2026-11-03).

- Canonical: https://policyrisk.com/legislation/119-s-857
- As of: 2026-11-03
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-s-857
- Congress: 119
- Title: Water Conservation Rebate Tax Parity Act
- Status: introduced
- Introduced: 2025-03-05
- Sponsor: Sen. Curtis, John R. [R-UT] (R-UT)
- Cosponsors: 6
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2026-11-03

## Summary

**Makes rebates for home water, stormwater, and wastewater upgrades tax-free.** The bill would expand the tax code's existing conservation subsidy exclusion in section 136(a) to cover subsidies for water conservation or efficiency, storm water management, and certain wastewater measures and it adds precise definitions for those measures and providers.

## Cosponsors (6)

- Sen. Padilla, Alex [D-CA] (D-CA), 2025-03-05T00:00:00.000Z
- Sen. Hickenlooper, John W. [D-CO] (D-CO), 2025-03-05T00:00:00.000Z
- Sen. Bennet, Michael F. [D-CO] (D-CO), 2025-03-11T00:00:00.000Z
- Sen. Schiff, Adam B. [D-CA] (D-CA), 2025-05-20T00:00:00.000Z
- Sen. Gallego, Ruben [D-AZ] (D-AZ), 2025-06-12T00:00:00.000Z
- Sen. Luján, Ben Ray [D-NM] (D-NM), 2026-05-18T00:00:00.000Z

## Provisions PRIA read

- Tax break for water efficiency rebates: benefit, low. If enacted, you could exclude from taxable income subsidies you receive for water-saving or stormwater projects. This applies to subsidies from public utilities, storm water providers, or State and local governments. Wastewater subsidies are excluded only for work at your principal residence. The b…

## Related bills

- 119-s-5066: Health Equity and Accountability Act of 2026
- 119-s-1241: Sanctioning Russia Act of 2025
- 119-s-199: A bill to amend the Internal Revenue Code of 1986 to provide special rules for the taxation of certain residents of Taiwan with income from sources within the…
- 119-s-1289: 25th Anniversary of 9/11 Commemorative Coin Act
- 119-sres-913: A resolution relating to the death of the Honorable Nancy Kassebaum, former United States Senator for the State of Kansas.
- 119-sres-897: A resolution honoring the life, service, and legacy of the Honorable Jon Llewellyn Kyl, former Senator for the State of Arizona.

## Sources
- [119-s-857 on Congress.gov](https://www.congress.gov/bill/119th-congress/senate-bill/857)

## Related
- [119-s-5066: Health Equity and Accountability Act of 2026](https://policyrisk.com/legislation/119-s-5066)
- [119-s-1241: Sanctioning Russia Act of 2025](https://policyrisk.com/legislation/119-s-1241)
- [119-s-199: A bill to amend the Internal Revenue Code of 1986 to provide special rules for…](https://policyrisk.com/legislation/119-s-199)
- [119-s-1289: 25th Anniversary of 9/11 Commemorative Coin Act](https://policyrisk.com/legislation/119-s-1289)
- [119-sres-913: A resolution relating to the death of the Honorable Nancy Kassebaum, former Uni…](https://policyrisk.com/legislation/119-sres-913)
- [119-sres-897: A resolution honoring the life, service, and legacy of the Honorable Jon Llewel…](https://policyrisk.com/legislation/119-sres-897)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-s-857 (as of 2026-11-03).