,i  #aag? ,,congress  #b;d ,session  ,h4
 ,r4 #iaid  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,octob] #ah1 #bjbb,mr4
 ,gallego 7= himself & ,mr4 ,grijalva7  
introduc$ ! foll[+ bill2 :i* 0 ref]r$ to
 ! ,committee on ,ways & ,means  ,a     
,,bill  ,to am5d ! ,int]nal ,rev5ue     
,code ( #aihf to impose an excise tax on
 wat] use dur+ dr\ghts1 & = o!r         
purposes4  #a4 ,%ort title ,?is ,act may
 be cit$ z ! ,dome/ic ,wat] ,protection 
,act ( #bjbb4  #b4 ,excise tax on gr[? (
 c]ta9 wat]-int5sive crops  7a7 ,9 g5]al
 ,sub*apt] ,d ( *apt] #cb ( ! ,int]nal  
,rev5ue ,code ( #aihf is am5d$ by ins]t+
 aft] "p ,i ! foll[+ new "p3  ,,ii      
,wat]-int5sive crops  ,sec4 #daga4      
,imposition ( tax4,sec4 #dagb4          
,def9itions4,sec4 #dagc4 ,special rules4
  #daga4 ,imposition ( tax  7a7 ,9 g5]al
 ,!re is h]eby impos$ a tax on ! sale ( 
any specifi$ wat] int5sive crop by !    
manufactur]1 produc]1 or import] !re( a 
tax ( #cjj p]c5t ( ! price = :i* s sold4
  7b7 ,p]sons liable = tax ,!           

manufactur]1 produc]1 or import] ref]r$ 
to 9 subsection 7a7 %all be liable = !  
tax impos$ by su* subsection4  7c7      
,regulations ,! ,secret>y %all          
promulgate regulations = application (  
?is section 9 a mann] consi/5t )        
int]national trade agreem5ts4  #dagb4   
,def9itions  7a7 ,wat]-,int5sive crop ,=
 purposes ( ?is "p-- 7#a7 ,9 g5]al ,!   
t]m wat]-int5sive crop means a crop     
gr[n-- 7,a7 9 an area exp]i5c+ prolong$ 
dr\ght at ! "t su* crop is gr[n1 &  7,b7
 by a manufactur]1 produc]1 or import]  
:i* is a =eign corporation or =eign     
gov]nm5t4  7b7 ,area exp]i5c+ prolong$  
dr\ght ,! t]m area exp]i5c+ prolong$    
dr\ght means an area :i* has be5        
id5tifi$ by ! ,unit$ ,/ates ,dr\ght     
,monitor z exp]i5c+ sev]e1 extreme1 or  
exceptional dr\ght la/+ m ?an #f mon?s4 
#dagc4 ,special rules ,9 ! case ( any   
wat]-int5sive crop :i* is manufactur$ or
 produc$ by includ+ "o or m o!r         
wat]-int5sive crops1 no tax %all be     
impos$ "u ?is section on any            

wat]-int5sive crop conta9$ 9 ! result+  
specifi$ wat]-int5sive crop if tax 0    
previ\sly impos$ "u ?is section on su*  
wat]-int5sive crop :5 conta9$ 9 !       
wat]-int5sive crop s includ$4  4  7b7   
,con=m+ am5dm5ts  7#a7 ,section         
#dbba7;a7 is am5d$ by add+ at ! end !   
foll[+3 ,p>agraphs 7#a71 7#d71 7#e71 &  
7#f7 %all n apply to ! tax impos$ "u    
section #daga44  7#b7 ,! table ( p>ts = 
sub*apt] ,d ( *apt] #cb ( su* ,code is  
am5d$ by ins]t+ aft] ! item relat+ to "p
 ,i ! foll[+ new item3 ,"p ,,ii4        
,wat]-int5sive crops4 4  7c7 ,effective 
date ,! am5dm5ts made by ?is section    
%all apply to sales aft] ! date ( !     
enactm5t ( ?is ,act4