,i  #aad? ,,congress  #a/ ,session  ,h4 
,r4 #dage  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,decemb] #c1 #bjae    
,mr4 ,craw=d introduc$ ! foll[+ bill2   
:i* 0 ref]r$ to ! ,committee on ,ways & 
,means  ,a ,,bill  ,to am5d ! ,int]nal  
,rev5ue ,code ( #aihf to all[ a d$uction
 = cons]vation exp5ditures to r$uce     
gr\ndwat] consumption4  #a4 ,%ort title 
,?is ,act may be cit$ z ! ,gr\ndwat]    
,cons]vation ,inc5tive ,act ( #bjae4    
#b4 ,r$uction 9 gr\ndwat] consumption   
7a7 ,9 g5]al ,section #age ( ! ,int]nal 
,rev5ue ,code ( #aihf is am5d$ by ins]t+
 or = ! r$uction ( gr\ndwat]            
consumption1 aft] l& us$ 9 f>m+1 bo?    
places x occurs 9 subsections 7a7 &     
7c77#a74  7b7 ,exp5ditures ,section     
#age7;c77#a7 ( su* ,code is am5d$-- 7#a7
 by /rik+ & ponds1 9 ! fir/ s5t5ce &    
ins]t+ res]voirs1 imp\ndm5ts1 ponds1    
tail-wat] recov]y sy/ems & o!r wat]     
ret5tion or wat] control /ructures11 &  
7#b7 by /rik+ ,su* t]m %all include     
exp5ditures paid or incurr$ = ! purpose 

( 9 ! second s5t5ce & ins]t+ ,su* t]m   
%all include exp5ditures paid or incurr$
 = ! r$uction ( gr\nd wat] use & !      
conv]sion f gr\nd wat] use to surface   
wat] use4 ,su* t]m %all also include    
exp5ditures paid or incurr$ = ! purpose 
(4  7c7 ,limitation relat+ to           
cons]vation plan ,section               
#age7;c77#c77;,a7 ( su* ,code is am5d$--
  7#a7 9 ! matt] prec$+ p>agraph 7#a7 by
 /rik+ soil cons]vation plan & ins]t+   
soil or wat] cons]vation plan or        
practice1  7#b7 9 clause 7i7--  7,a7 by 
/rik+ ! plan & all t foll[s ?r\gh       
,agriculture or ! & ins]t+ a plan 7if   
any7 approv$ by ! ,natural ,res\rces    
,cons]vation ,s]vice ( ! ,dep>tm5t (    
,agriculture or a1 &  7,b7 by ins]t+    
taxpay]'s be=e l&1  7#c7 by am5d+ clause
 7ii7 to read z foll[s3  7ii7 a soil or 
wat] cons]vation plan ( a comp>able     
,/ate or local ag5cy1 or  1 &  7#d7 by  
/rik+ or at ! end ( clause 7i7 & ins]t+ 
aft] clause 7ii7 ! foll[+3  7iii7 any   
cons]vation practice approv$ 9 ! ,field 

,(fice ,te*nical ,guide ( ! ,natural    
,res\rces ,cons]vation ,s]vice = ! ,/ate
 9 :i* ! taxpay]'s l& is locat$ if !    
purpose = su* practice is consi/5t ) "o 
( ! purposes id5tifi$ 9 subsection 7a74 
4  7d7 ,effective date ,! am5dm5ts made 
by ?is section %all apply to taxable    
ye>s beg9n+ aft] ! date ( ! enactm5t (  
?is ,act4