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43 U.S.C. § 390bb — Definitions
Federal law — U.S. Code and appendices · legal_authorities
As used in this subchapter:
(1) The term “contract” means any repayment or water service contract between the United States and a district providing for the payment of construction charges to the United States including normal operation, maintenance, and replacement costs pursuant to Federal reclamation law.
(2) The term “district” means any individual or any legal entity established under State law which has entered into a contract or is eligible to contract with the Secretary for irrigation water.
(3)
(A) The term “full cost” means an annual rate as determined by the Secretary that shall amortize the expenditures for construction properly allocable to irrigation facilities in service, including all operation and maintenance deficits funded, less payments, over such periods as may be required under Federal reclamation law or applicable contract provisions, with interest on both accruing from October 12, 1982, on costs outstanding at that date, or from the date incurred in the case of costs arising subsequent to October 12, 1982: Provided, That operation, maintenance, and replacement charges required under Federal reclamation law, including this subchapter, shall be collected in addition to the full cost charge.
(B) The interest rate used for expenditures made on or before October 12, 1982, shall be determined by the Secretary of the Treasury on the basis of the weighted average yield of all interest bearing, marketable issues sold by the Treasury during the fiscal year in which the expenditures by the United States were made, but shall not be less than 7½ per centum per annum.
(C) The interest rate used for expenditures made after October 12, 1982, shall be determined by the Secretary of the Treasury on the basis of the arithmetic average of—
(i) the r
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Source file: Laws/federal/codes/united-states-code/title-43/section-390bb-definitions--b4650df5fe.md
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Source location: Title 43, Chapter 12, § 390bb; chapter-012-reclamation-and-irrigation-of-lands-by-federal-government.md
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As used in this subchapter:
(1) The term “contract” means any repayment or water service contract between the United States and a district providing for the payment of construction charges to the United States including normal operation, maintenance, and replacement costs pursuant to Federal reclamation law.
(2) The term “district” means any individual or any legal entity established under State law which has entered into a contract or is eligible to contract with the Secretary for irrigation water.
(3)
(A) The term “full cost” means an annual rate as determined by the Secretary that shall amortize the expenditures for construction properly allocable to irrigation facilities in service, including all operation and maintenance deficits funded, less payments, over such periods as may be required under Federal reclamation law or applicable contract provisions, with interest on both accruing from October 12, 1982, on costs outstanding at that date, or from the date incurred in the case of costs arising subsequent to October 12, 1982: Provided, That operation, maintenance, and replacement charges required under Federal reclamation law, including this subchapter, shall be collected in addition to the full cost charge.
(B) The interest rate used for expenditures made on or before October 12, 1982, shall be determined by the Secretary of the Treasury on the basis of the weighted average yield of all interest bearing, marketable issues sold by the Treasury during the fiscal year in which the expenditures by the United States were made, but shall not be less than 7½ per centum per annum.
(C) The interest rate used for expenditures made after October 12, 1982, shall be determined by the Secretary of the Treasury on the basis of the arithmetic average of—
(i) the rate as of the beginning of the fiscal year in which expenditures are made on the basis of the computed average interest rate payable by the Treasury upon its outstanding marketable public obligations which are neither due nor callable for redemption for fifteen years from the date of issuance; and
(ii) the weighted average yield on all interest-bearing, marketable issues sold by the Treasury during the fiscal year preceding the fiscal year in which the expenditures are made.
(4) The term “individual” means any natural person, including his or her spouse, and including other dependents thereof within the meaning of the Internal Revenue Code of 1986 ([26 U.S.C. 152](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section152&num=0&edition=prelim)).
(5) The term “irrigation water” means water made available for agricultural purposes from the operation of reclamation project facilities pursuant to a contract with the Secretary.
(6) The term “landholding” means total irrigable acreage of one or more tracts of land situated in one or more districts owned or operated under a lease which is served with irrigation water pursuant to a contract with the Secretary. In determining the extent of a landholding the Secretary shall add to any landholding held directly by a qualified or limited recipient that portion of any landholding held indirectly by such qualified or limited recipient which benefits that qualified or limited recipient in proportion to that landholding.
(7) The term “limited recipient” means any legal entity established under State or Federal law benefiting more than twenty-five natural persons.
(8) The term “project” means any reclamation or irrigation project, including incidental features thereof, authorized by Federal reclamation law, or constructed by the United States pursuant to such law, or in connection with which there is a repayment or water service contract executed by the United States pursuant to such law, or any project constructed by the Secretary through the Bureau of Reclamation for the reclamation of lands.
(9) The term “qualified recipient” means an individual who is a citizen of the United States or a resident alien thereof or any legal entity established under State or Federal law which benefits twenty-five natural persons or less.
(10) The term “recordable contract” means a contract between the Secretary and a landowner in writing capable of being recorded under State law providing for the sale or disposition of lands held in excess of the ownership limitations of Federal reclamation law including this subchapter.
(11) The term “Secretary” means the Secretary of the Interior.
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Federal law — U.S. Code and appendices · legal_authorities
This subchapter shall amend and supplement the Act of June 17, 1902, and Acts supplementary thereto and amendatory thereof ([43 U.S.C. 371](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title43-section371&num=0&edition=prelim)), hereinafter referred to as “Federal reclamation law”. This subchapter may be referred to as the “Reclamation Reform Act of 1982”.
Source: Supplied U.S. Code snapshot — release unconfirmed · 43 U.S.C. § 390aa
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Federal law — U.S. Code and appendices · legal_authorities
**(a) In general** For purposes of this subtitle, the term “dependent” means—
(1) a qualifying child, or
(2) a qualifying relative.
**(b) Exceptions** For purposes of this section—
(1) **Dependents ineligible** — If an individual is a dependent of a taxpayer for any taxable year of such taxpayer beginning in a calendar year, such individual shall be treated as having no dependents for any taxable year of such individual beginning in such calendar year.
(2) **Married dependents** — An individual shall not be treated as a dependent of a taxpayer under subsection (a) if such individual has made a joint return with the individual’s spouse under section 6013 for the taxable year beginning in the calendar year in which the taxable year of the taxpayer begins.
(3) **Citizens or nationals of other countries**
(A) *In general* — The term “dependent” does not include an individual who is not a citizen or national of the United States unless such individual is a resident of the United States or a country contiguous to the United States.
(B) *Exception for adopted child* — Subparagraph (A) shall not exclude any child of a taxpayer (within the meaning of subsection (f)(1)(B)) from the definition of “dependent” if—
(i) for the taxable year of the taxpayer, the child has the same principal place of abode as the taxpayer and is a member of the taxpayer’s household, and
(ii) the taxpayer is a citizen or national of the United States.
**(c) Qualifying child** For purposes of this section—
(1) **In general** — The term “qualifying child” means, with respect to any taxpayer for any taxable year, an individual—
(A) who bears a relationship to the taxpayer described in paragraph (2),
(B) who has the same principal place of abode as the taxpayer for more than one
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 152
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Federal law — U.S. Code and appendices · legal_authorities
**(a) General rule** Gross income shall include an amount equal to any illegal Federal irrigation subsidy received by the taxpayer during the taxable year.
**(b) Illegal Federal irrigation subsidy** For purposes of this section—
(1) **In general** — The term “illegal Federal irrigation subsidy” means the excess (if any) of—
(A) the amount required to be paid for any Federal irrigation water delivered to the taxpayer during the taxpayer year, over
(B) the amount paid for such water.
(2) **Federal irrigation water** — The term “Federal irrigation water” means any water made available for agricultural purposes from the operation of any reclamation or irrigation project referred to in paragraph (8) of section 202 of the Reclamation Reform Act of 1982.
**(c) Denial of deduction** No deduction shall be allowed under this subtitle by reason of any inclusion in gross income under subsection (a).
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 90
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Federal law — U.S. Code and appendices · legal_authorities
**(a) General authority** In order to mitigate losses and damages resulting from drought conditions, the Secretary may make available, by temporary contract, project and nonproject water, and may permit the use of facilities at Federal Reclamation projects for the storage or conveyance of project or nonproject water, for use both within and outside an authorized project service area.
**(b) Special provisions applicable to temporary water supplies provided under this section**
(1) **Temporary supplies** — Each temporary contract for the supply of water entered into pursuant to this section shall terminate no later than two years from the date of execution or upon a determination by the Secretary that water supply conditions no longer warrant that such contracts remain in effect, whichever occurs first. The costs associated with any such contract shall be repaid within the term of the contract.
(2) **Ownership and acreage limitations** — Lands not subject to Reclamation law that receive temporary irrigation water supplies under temporary contracts under this section shall not become subject to the ownership and acreage limitations or pricing provisions of Federal Reclamation law because of the delivery of such temporary water supplies. Lands that are subject to the ownership and acreage limitations of Federal Reclamation law shall not be exempted from those limitations because of the delivery of such temporary water supplies.
(3) **Treatment under Reclamation Reform Act of 1982** — No temporary contract entered into by the Secretary under this section shall be treated as a “contract” as that term is used in sections 203(a) and 220 of the Reclamation Reform Act of 1982 (Public Law 97–293) [[43 U.S.C. 390cc(a)](https://uscode.house.gov/view.xhtml?req=granuleid:USC-preli
Source: Supplied U.S. Code snapshot — release unconfirmed · 43 U.S.C. § 2213
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Federal law — U.S. Code and appendices · legal_authorities
Upon approval of any project proposal by the Secretary under the provisions of [section 422d of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title43-section422d&num=0&edition=prelim), he may negotiate a contract which shall set out, among other things—
**(a)** the maximum amount of any loan to be made to the organization and the time and method of making the same available to the organization. Said loan shall not exceed the lesser of (1) two-thirds of the maximum allowable estimated total project cost as determined by [section 422b(f) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title43-section422b/f&num=0&edition=prelim), or (2) the estimated total cost of the project minus the contribution of the local organization as provided in [section 422d(b) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title43-section422d/b&num=0&edition=prelim) and the amount of the grant approved;
**(b)** the maximum amount of any grant to be accorded the organization. Said grant shall not exceed the sum of the following: (1) the costs of investigations, surveys, and engineering and other services necessary to the preparation of proposals and plans for the project allocable to fish and wildlife enhancement or public recreation; (2) one-half the costs of acquiring lands or interests therein to serve exclusively the purposes of fish and wildlife enhancement or public recreation, plus the costs of acquiring joint use lands and interests therein properly allocable to fish and wildlife enhancement and public recreation; (3) one-half the costs of basic public outdoor recreation facilities or facilities serving fish and wildlife enhancement purposes exclusively; (4) one-half the costs of construction of joint u
Source: Supplied U.S. Code snapshot — release unconfirmed · 43 U.S.C. § 422e
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Federal law — U.S. Code and appendices · legal_authorities
In order to assure continuous operation of all projects and project facilities governed by the Federal reclamation law (Act of June 17, 1902, 32 Stat. 388, and Acts amendatory thereof or supplementary thereto), including any project and facilities constructed with funds provided by the Small Reclamation Projects Act (Act of August 6, 1956, 70 Stat. 1044, and Acts amendatory thereof or supplementary thereto) [[43 U.S.C. 422a](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title43-section422a&num=0&edition=prelim) et seq.] or with funds provided by the Distribution System Loans Act (Act of May 14, 1956, 69 Stat. 244, and Acts amendatory thereof or supplementary thereto), there is hereby authorized to be appropriated from the reclamation fund an emergency fund which shall be available for defraying expenses which the Commissioner of Reclamation determines are required to be incurred because of unusual or emergency conditions.
Source: Supplied U.S. Code snapshot — release unconfirmed · 43 U.S.C. § 502
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Federal law — U.S. Code and appendices · legal_authorities
Page 718
TITLE 26—INTERNAL REVENUE CODE
§ 152
tion 151(a) of Pub. L. 99–514, set out as a note under sec-
tion 1 of this title.
Amendment by section 1847(b)(3) of Pub. L. 99–514 ef-
fective, except as otherwise provided, as if included in
the provisions of the Tax Reform Act of 1984, Pub. L.
98–369, div. A, to which such amendment relates, see
section 1881 of Pub. L. 99–514, set out as a note under
section 48 of this title.
EFFECTIVE DATE OF 1984 AMENDMENT
Pub. L. 98–369, div. A, title IV, § 426(b), July 18, 1984,
98 Stat. 805, provided that: ‘‘The amendment made by
subsection (a) [amending this section] shall apply to
taxable years beginning after December 31, 1984.’’
EFFECTIVE DATE OF 1981 AMENDMENT
Amendment by Pub. L. 97–34 applicable to taxable
years beginning after Dec. 31, 1984, see section 104(e) of
Pub. L. 97–34, set out as a note under section 1 of this
title.
EFFECTIVE DATE OF 1978 AMENDMENT
Pub. L. 95–600, title I, § 102(d)(1), Nov. 6, 1978, 92 Stat.
2771, provided that: ‘‘The amendments made by sub-
sections (a) and (b) [amending this section and sections
6012 and 6013 of this title] shall apply to taxable years
beginning after December 31, 1978.’’
EFFECTIVE DATE OF 1976 AMENDMENT
Amendment by Pub. L. 94–455 applicable with respect
to taxable years beginning after Dec. 31, 1976, see sec-
tion 1901(d) of Pub. L. 94–455, set out as a note under
section 2 of this title.
EFFECTIVE DATE OF 1971 AMENDMENT
Pub. L. 92–178, title II, § 201(a), (b), Dec. 10, 1971, 85
Stat. 510, provided in part that the increase in exemp-
tion from $650 to $675 was effective with respect to tax-
able years beginning after Dec. 31, 1970, and before Jan.
1, 1972, and from $675 to $750 was effective with respect
to taxable years beginning after Dec. 31, 1971.
Source: Supplied 2024 U.S. Code historical extraction · 26 U.S.C. § 152
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Federal law — U.S. Code and appendices · legal_authorities
Page 119
TITLE 43—PUBLIC LANDS
§ 390bb
123 Stat. 1317, which related to the Lower Chino Dairy
Area desalination demonstration and reclamation
project, was omitted pursuant to subsec. (e) of section,
which provided that the section would have no effect
after the date that was 10 years after Mar. 30, 2009.
Section 390h–37, Pub. L. 102–575, title XVI, § 1654, as
added Pub. L. 111–11, title IX, § 9113(a), Mar. 30, 2009, 123
Stat. 1319, which related to the Oxnard, California,
water reclamation, reuse, and treatment project, was
omitted pursuant to subsec. (d) of section, which pro-
vided that the authority of the Secretary of the Inte-
rior to carry out any provisions of section terminated
10 years after Mar. 30, 2009.
§ 390h–38. Yucaipa Valley regional water supply
renewal project
(a) Authorization
The
Secretary,
in
cooperation
with
the
Yucaipa Valley Water District, may participate
in the design, planning, and construction of
projects to treat impaired surface water, re-
claim and reuse impaired groundwater, and pro-
vide brine disposal within the Santa Ana Water-
shed as described in the report submitted under
section 390h–4 of this title.
(b) Cost sharing
The Federal share of the cost of the project de-
scribed in subsection (a) shall not exceed 25 per-
cent of the total cost of the project.
(c) Limitation
Funds provided by the Secretary shall not be
used for operation or maintenance of the project
described in subsection (a).
(d) Authorization of appropriations
There is authorized to be appropriated to
carry out this section $20,000,000.
(Pub. L. 102–575, title XVI, § 1655, as added Pub.
L. 111–11, title IX, § 9114(a), Mar. 30, 2009, 123
Stat. 1320.)
§ 390h–39. City of Corona Water Utility, Cali-
fornia, water recycling and reuse pr
Source: Supplied 2024 U.S. Code historical extraction · 43 U.S.C. § 390bb
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