,i  #aafth ,,congress  #ast ,session    
,h4 ,r4 #bcac  ,,in ,,the ,,house ,,of  
,,representatives  ,april #ab1 #bjai,mr4
 ,huffman 7for himself and ,mr4 ,gosar7 
introduced the following bill2 which was
 referred to the ,committee on ,ways and
 ,means  ,a ,,bill  ,to amend the       
,internal ,revenue ,code of #aihf to    
expand the exclusion for certain        
conservation subsidies to include       
subsidies for water conservation or     
efficiency measures and storm water     
management measures4  #a4 ,short title  
,this ,act may be cited as the ,water   
,conservation ,rebate ,tax ,parity ,act4
  #b4 ,modifications to income exclusion
 for conservation subsidies  7a7 ,in    
general ,subsection 7a7 of section #acf 
of the ,internal ,revenue ,code of #aihf
 is amended--  7#a7 by striking any     
subsidy provided and inserting any      
subsidy-- 7#a7 provided  1  7#b7 by     
striking the period at the end and      
inserting a comma1 and  7#c7 by adding  
at the end the following new paragraphs3

  7#b7 provided 7directly or indirectly7
 by a public utility to a customer1 or  
by a ,state or local government to a    
resident of such ,state or locality1 for
 the purchase or installation of any    
water conservation or efficiency        
measure1 or  7#c7 provided 7directly or 
indirectly7 by a storm water management 
provider to a customer1 or by a ,state  
or local government to a resident of    
such ,state or locality1 for the        
purchase or installation of any storm   
water management measure4  4  7b7       
,conforming amendments  7#a7 ,definition
 of water conservation or efficiency    
measure and storm water management      
measure ,section #acf7;c7 of the        
,internal ,revenue ,code of #aihf is    
amended-- 7,a7 by striking ,energy      
conservation measure in the heading     
thereof and inserting ,definitions1     
7,b7 by striking ,in general in the     
heading of paragraph 7#a7 and inserting 
,energy conservation measure1 and  7,c7 
by redesignating paragraph 7#b7 as      

paragraph 7#d7 and by inserting after   
paragraph 7#a7 the following3  7#b7     
,water conservation or efficiency       
measure ,for purposes of this section1  
the term water conservation or          
efficiency measure means any evaluation 
of water use1 or any installation or    
modification of property1 the primary   
purpose of which is to reduce           
consumption of water or to improve the  
management of water demand with respect 
to one or more dwelling units4  7#c7    
,storm water management measure ,for    
purposes of this section1 the term storm
 water management measure means any     
installation or modification of property
 primarily designed to reduce or manage 
amounts of storm water with respect to  
one or more dwelling units4  4  7#b7    
,definition of public utility ,section  
#acf7;c77#d7 of such ,code 7as          
redesignated by paragraph 7#a77;,c77 is 
amended by striking subparagraph 7,b7   
and inserting the following3  7,b7      
,public utility ,the term public utility

 means a person engaged in the sale of  
electricity1 natural gas1 or water to   
residential1 commercial1 or industrial  
customers for use by such customers4    
7,c7 ,storm water management provider   
,the term storm water management        
provider means a person engaged in the  
provision of storm water management     
measures to the public4  7,d7 ,person   
,for purposes of subparagraphs 7,b7 and 
7,c71 the term person includes the      
,federal ,government1 a ,state or local 
government or any political subdivision 
thereof1 or any instrumentality of any  
of the foregoing4  4  7#c7 ,clerical    
amendments  7,a7 ,the heading of section
 #acf of such ,code is amended-- 7i7 by 
inserting and water after energy1 and   
7ii7 by striking provided by public     
utilities4  7,b7 ,the item relating to  
section #acf in the table of sections of
 part ,,iii of subchapter ,b of chapter 
#a of such ,code is amended--  7i7 by   
inserting and water after energy1 and   
7ii7 by striking provided by public     

utilities4  7c7 ,effective date ,the    
amendments made by this section shall   
apply to amounts received after         
,december #ca1 #bjai4  7d7 ,no inference
 ,nothing in this ,act or the amendments
 made by this ,act shall be construed to
 create any inference with respect to   
the proper tax treatment of any subsidy 
received directly or indirectly from a  
public utility1 a storm water management
 provider1 or a ,state or local         
government for any water conservation   
measure or storm water management       
measure before ,january #a1 #bjbj4