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43 U.S.C. § 390cc — New or amended contracts
Federal law — U.S. Code and appendices · legal_authorities
Page 120
TITLE 43—PUBLIC LANDS
§ 390cc
standing
marketable
public
obligations
which are neither due nor callable for re-
demption for fifteen years from the date of
issuance; and
(ii) the weighted average yield on all inter-
est-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 includ-
ing other dependents thereof within the mean-
ing of the Internal Revenue Code of 1986 (26
U.S.C. 152).
(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 irri-
gable acreage of one or more tracts of land sit-
uated in one or more districts owned or oper-
ated under a lease which is served with irriga-
tion 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 land-
holding held indirectly by such qualified or
limited recipient which benefits that qualified
or limited recipient in proportion to that land-
holding.
(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 reclama-
tion or irrigation project, including incidental
features thereof, authorized by Federal rec-
lamation law, or constructed by the United
States pursuant to such law, or in connection
with which there is a repayment or water serv-
ice contract executed by the United States
pur
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Page 120
TITLE 43—PUBLIC LANDS
§ 390cc
standing
marketable
public
obligations
which are neither due nor callable for re-
demption for fifteen years from the date of
issuance; and
(ii) the weighted average yield on all inter-
est-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 includ-
ing other dependents thereof within the mean-
ing of the Internal Revenue Code of 1986 (26
U.S.C. 152).
(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 irri-
gable acreage of one or more tracts of land sit-
uated in one or more districts owned or oper-
ated under a lease which is served with irriga-
tion 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 land-
holding held indirectly by such qualified or
limited recipient which benefits that qualified
or limited recipient in proportion to that land-
holding.
(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 reclama-
tion or irrigation project, including incidental
features thereof, authorized by Federal rec-
lamation law, or constructed by the United
States pursuant to such law, or in connection
with which there is a repayment or water serv-
ice contract executed by the United States
pursuant to such law, or any project con-
structed 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 land-
owner in writing capable of being recorded
under State law providing for the sale or dis-
position of lands held in excess of the owner-
ship limitations of Federal reclamation law
including this subchapter.
(11) The term ‘‘Secretary’’ means the Sec-
retary of the Interior.
(Pub. L. 97–293, title II, § 202, Oct. 12, 1982, 96
Stat. 1263; Pub. L. 99–514, § 2, Oct. 22, 1986, 100
Stat. 2095.)
Editorial Notes
REFERENCES IN TEXT
Federal reclamation law, referred to in pars. (1),
(3)(A), (8), and (10), is defined in section 390aa of this
title.
AMENDMENTS
1986—Par. (4). Pub. L. 99–514 substituted ‘‘Internal
Revenue Code of 1986’’ for ‘‘Internal Revenue Code of
1954’’.
§ 390cc. New or amended contracts
(a) Generally
The provisions of this subchapter shall be ap-
plicable to any district which—
(1) enters into a contract with the Secretary
subsequent to October 12, 1982;
(2) enters into any amendment of its con-
tract with the Secretary subsequent to Octo-
ber 12, 1982, which enables the district to re-
ceive supplemental or additional benefits; or
(3) which amends its contract for the pur-
pose of conforming to the provisions of this
subchapter.
(b) Amendment of existing contracts
Any district which has an existing contract
with the Secretary as of October 12, 1982, which
does not enter into an amendment of such con-
tract as specified in subsection (a) shall be sub-
ject to Federal reclamation law in effect imme-
diately prior to October 12, 1982, as that law is
amended
or
supplemented
by
sections
209
through 230 of this title [43 U.S.C. 390ii—390zz–1,
373a, 422e, 425b, 485h]. Within a district that does
not enter into an amendment of its contract
with the Secretary within four and one-half
years of October 12, 1982, irrigation water may
be delivered to lands leased in excess of a land-
holding of one hundred and sixty acres only if
full cost, as defined in section 390bb(3)(A) of this
title, is paid for such water as is assignable to
those lands leased in excess of such landholding
of one hundred and sixty acres: Provided, That
the interest rate used in computing full cost
under this subsection shall be the same as pro-
vided in section 390ee(a)(3) of this title.
(c) Election by qualified or limited recipients in
absence of amendment to contract
In the absence of an amendment to a contract,
as specified in subsection (a), a qualified recipi-
ent or limited recipient may elect to be subject
to the provisions of this subchapter by exe-
cuting an irrevocable election in a form ap-
proved by the Secretary to comply with this
subchapter. The district shall thereupon deliver
irrigation water to and collect from such recipi-
ent, for the credit of the United States, the addi-
tional charges required by this subchapter and
assignable to the recipient making the election.
(d) Consent of non-Federal party
Amendments to contracts which are not re-
quired by the provisions of this subchapter shall
not be made without the consent of the non-Fed-
eral party.
(Pub. L. 97–293, title II, § 203, Oct. 12, 1982, 96
Stat. 1264.)
Editorial Notes
REFERENCES IN TEXT
Federal reclamation law, referred to in subsec. (b), is
defined in section 390aa of this title.
Sections 209 through 230 of this title, referred to in
subsec. (b), are sections 209 through 230 of title II of
Page 121
TITLE 43—PUBLIC LANDS
§ 390gg
1 So in original. The comma probably should be a semicolon.
Pub. L. 97–293, which enacted sections 390ii through
390zz–1 of this title, amended sections 373a, 422e, 425b,
and 485h of this title, and repealed section 383 of Title
25, Indians.
§ 390dd. Limitation on ownership
Except as provided in section 390ii of this title,
irrigation water may not be delivered to—
(1) a qualified recipient for use in the irriga-
tion of lands owned by such qualified recipient
in excess of nine hundred and sixty acres of
class I lands or the equivalent thereof; or
(2) a limited recipient for the use in the irri-
gation of lands owned by such limited recipi-
ent in excess of six hundred and forty acres of
class I lands or the equivalent thereof;
whether situated in one or more districts.
(Pub. L. 97–293, title II, § 204, Oct. 12, 1982, 96
Stat. 1265.)
§ 390ee. Pricing
(a) Delivery of irrigation water at full cost
Notwithstanding any other provision of law,
any contract with a district entered into by the
Secretary as specified in section 390cc of this
title, shall provide for the delivery of irrigation
water at full cost as defined in section 390bb(3)
of this title to:
(1) a landholding in excess of nine hundred
and sixty acres of class I lands or the equiva-
lent thereof for a qualified recipient,1
(2) a landholding in excess of three hundred
and twenty acres of class I land or the equiva-
lent thereof for a limited recipient receiving
irrigation water on or before October 1, 1981;
and
(3) the entire landholding of a limited recipi-
ent not receiving irrigation water on or before
October 1, 1981: Provided, That the interest
rate used in computing full cost under this
paragraph shall be determined by the Sec-
retary of the Treasury on the basis of the
arithmetic average of—
(A) the computed average interest rate
payable by the Treasury upon its out-
standing
marketable
public
obligations
which are neither due nor callable for re-
demption for fifteen years from the date of
issuance; and
(B) the weighted average of market yields
on all interest-bearing, marketable issues
sold by the Treasury
during the fiscal year preceding the fiscal year
in which the expenditures are made, or Octo-
ber 12, 1982, for expenditures made before Octo-
ber 12, 1982.
(b) Delivery of irrigation water at prior terms
and conditions
Any contract with a district entered into by
the Secretary as specified in section 390cc of this
title, shall provide for the delivery of irrigation
water to lands not in excess of the landholdings
described in subsection (a) upon terms and con-
ditions related to pricing established by the Sec-
retary pursuant to Federal reclamation law in
effect immediately prior to October 12, 1982, or,
in the case of an amended contract, upon the
terms and conditions established by such con-
tract prior to the date of its amendment. How-
ever, the portion of any price established under
this subsection which relates to operation and
maintenance charges shall be established pursu-
ant to section 390hh of this title.
(c) Delivery of irrigation water to lands under
recordable contracts
Notwithstanding any extension of time of any
recordable contract as provided in section
390ii(e) of this title, lands under recordable con-
tract shall be eligible to receive irrigation water
at less than full cost for a period not to exceed
ten years from the date such recordable con-
tract was executed by the Secretary in the case
of contracts existing prior to October 12, 1982, or
five years from the date such recordable con-
tract was executed by the Secretary in the case
of contracts entered into subsequent to October
12, 1982, or the time specified in section 390rr of
this title for lands described in that section:
Provided, That in no case shall the right to re-
ceive water at less than full cost under this sub-
section terminate sooner than eighteen months
after the date on which the Secretary again
commences the processing or the approval of the
disposition of such lands.
(Pub. L. 97–293, title II, § 205, Oct. 12, 1982, 96
Stat. 1265.)
Editorial Notes
REFERENCES IN TEXT
Federal reclamation law, referred to in subsec. (b), is
defined in section 390aa of this title.
§ 390ff. Certification of compliance
As a condition to the receipt of irrigation
water for lands in a district which has a con-
tract as specified in section 390cc of this title,
each landowner and lessee within such district
shall furnish the district, in a form prescribed
by the Secretary, a certificate that they are in
compliance with the provisions of this sub-
chapter including a statement of the number of
acres leased, the term of any lease, and a certifi-
cation that the rent paid reflects the reasonable
value of the irrigation water to the productivity
of the land. The Secretary may require any les-
see to submit to him, for his examination, a
complete copy of any such lease executed by
each of the parties thereto.
(Pub. L. 97–293, title II, § 206, Oct. 12, 1982, 96
Stat. 1266.)
§ 390gg. Equivalency
Upon the request of any district, the owner-
ship and pricing limitations imposed by this
subchapter shall apply to the irrigable lands
classified within such district by the Secretary
as having class I productive potential or the
equivalent thereof in larger acreage of less pro-
ductive potential, as determined by the Sec-
retary, taking into account all factors which
significantly affect productivity, including but
not limited to topography, soil characteristics,
length of growing season, elevation, adequacy of
water supply, and crop adaptability.
Cross-references
Connections may be documented source relationships, shared citations or nearby passages. Each explains its basis; a connection alone does not establish applicability to your situation.
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
Stored review status: release_metadata_unconfirmed. The source passage cites 26 U.S.C. § 152. This identifies an authority to review, not proof of applicability.
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
Stored review status: historical_2024_not_currentness_verified. The source passage cites 26 U.S.C. § 152. This identifies an authority to review, not proof of applicability.
Federal law — U.S. Code and appendices · legal_authorities
**(a) Generally** The provisions of this subchapter shall be applicable to any district which—
(1) enters into a contract with the Secretary subsequent to October 12, 1982;
(2) enters into any amendment of its contract with the Secretary subsequent to October 12, 1982, which enables the district to receive supplemental or additional benefits; or
(3) which amends its contract for the purpose of conforming to the provisions of this subchapter.
**(b) Amendment of existing contracts** Any district which has an existing contract with the Secretary as of October 12, 1982, which does not enter into an amendment of such contract as specified in subsection (a) shall be subject to Federal reclamation law in effect immediately prior to October 12, 1982, as that law is amended or supplemented by sections 209 through 230 of this title [[43 U.S.C. 390ii](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title43-section390ii&num=0&edition=prelim)—390zz–1, 373a, 422e, 425b, 485h]. Within a district that does not enter into an amendment of its contract with the Secretary within four and one-half years of October 12, 1982, irrigation water may be delivered to lands leased in excess of a landholding of one hundred and sixty acres only if full cost, as defined in [section 390bb(3)(A) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title43-section390bb/3/A&num=0&edition=prelim), is paid for such water as is assignable to those lands leased in excess of such landholding of one hundred and sixty acres: Provided, That the interest rate used in computing full cost under this subsection shall be the same as provided in [section 390ee(a)(3) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title43-section390ee/a/3&num=0&edition=
Source: Supplied U.S. Code snapshot — release unconfirmed · 43 U.S.C. § 390cc
Stored review status: release_metadata_unconfirmed. Same stored citation; legal effect and authority still require review.
Federal law — U.S. Code and appendices · legal_authorities
**(a) Disposal of lands in excess of ownership limitations within reasonable time** Irrigation water made available in the operation of reclamation project facilities may not be delivered for use in the irrigation of lands held in excess of the ownership limitations imposed by Federal reclamation law, including this subchapter, unless and until the owners thereof shall have executed a recordable contract with the Secretary, in accordance with the terms and conditions required by Federal reclamation law, requiring the disposal of their interest in such excess lands within a reasonable time to be established by the Secretary. In the case of recordable contracts entered into prior to October 12, 1982, such reasonable time shall not exceed ten years after the recordable contract is executed by the Secretary. In the case of recordable contracts entered into after October 12, 1982, except as provided in [section 390rr of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title43-section390rr&num=0&edition=prelim), such reasonable time shall not exceed five years after the recordable contract is executed by the Secretary.
**(b) Continued delivery of irrigation water to lands held in excess of ownership limitations** Lands held in excess of the ownership limitations imposed by Federal reclamation law, including this subchapter, which, on October 12, 1982, are, or are capable of, receiving delivery of irrigation water made available by the operation of existing reclamation project facilities may receive such deliveries only—
(1) if the disposal of the owner’s interest in such lands is required by an existing recordable contract with the Secretary, or
(2) if the owners of such lands have requested that a recordable contract be executed by the Secretary.
Source: Supplied U.S. Code snapshot — release unconfirmed · 43 U.S.C. § 390ii
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Federal law — U.S. Code and appendices · legal_authorities
Page 122
TITLE 43—PUBLIC LANDS
§ 390hh
(Pub. L. 97–293, title II, § 207, Oct. 12, 1982, 96
Stat. 1266.)
§ 390hh. Operation and maintenance charges
(a) Price adequate to recover charges
The price of irrigation water delivered by the
Secretary pursuant to a contract or an amend-
ment to a contract with a district, as specified
in section 390cc of this title, shall be at least
sufficient to recover all operation and mainte-
nance charges which the district is obligated to
pay to the United States.
(b) Modification of price
Whenever a district enters into a contract or
requests that its contract be amended as speci-
fied in section 390cc of this title, and each year
thereafter, the Secretary shall calculate such
operation and maintenance charges and shall
modify the price of irrigation water delivered
under the contract as necessary to reflect any
changes in such costs by amending the district’s
contract accordingly.
(c) Districts not operating from Federal funds
This section shall not apply to districts which
operate and maintain project facilities and fi-
nance the operation and maintenance thereof
from non-Federal funds.
(Pub. L. 97–293, title II, § 208, Oct. 12, 1982, 96
Stat. 1267.)
§ 390ii. Disposition of excess lands
(a) Disposal of lands in excess of ownership limi-
tations within reasonable time
Irrigation water made available in the oper-
ation of reclamation project facilities may not
be delivered for use in the irrigation of lands
held in excess of the ownership limitations im-
posed by Federal reclamation law, including this
subchapter, unless and until the owners thereof
shall have executed a recordable contract with
the Secretary, in accordance with the terms and
conditions required by Federal reclamation law,
requiring the d
Source: Supplied 2024 U.S. Code historical extraction · 43 U.S.C. § 390ii
Stored review status: historical_2024_not_currentness_verified. The source passage cites 43 U.S.C. § 390ii. This identifies an authority to review, not proof of applicability.