Summary: Offending Oil Polluters Act of 2013 - Amends the Internal Revenue Code to deny all income tax credits and deductions to an offending oil polluter. Defines "offending oil polluter" to mean any person responsible for a vessel or a facility from which oil is discharged, unless such person: (1) has met all obligations under the Oil Pollution Act of 1990 to provide compensation for covered removal costs and damages; (2) was not found during the seven-year period after the first oil discharge to have committed willful or repeated violations under the Occupational Safety and Health Act of 1970; (3) was not convicted of a criminal violation for death or serious bodily injury; (4) did not have more than 10 fatalities at its facilities or refineries resulting from violations of federal or state health, safety, or environmental laws; and (5) was not required to pay fines of more than $10 million for violations of the Federal Water Pollution Control Act (commonly known as the Clean Water Act) or the Clean Air Act.

offending oil act amends_the_internal_revenue_code deny income tax credits deductions offending oil polluter defines offending oil polluter mean person responsible vessel facility oil discharged person met obligations oil pollution act provide compensation covered removal costs damages found seven year period oil discharge committed willful repeated violations occupational_safety_and_health_act convicted criminal violation death bodily injury fatalities facilities refineries resulting violations federal state health safety environmental laws required pay fines million violations federal_water_pollution_control_act commonly known clean water act clean_air act


Summary:
Clean Water Cooperative Federalism Act of 2013 - Amends the Federal Water Pollution Control Act (commonly known as the Clean Water Act) to prohibit the Administrator of the Environmental Protection Agency (EPA) from:

 promulgating a revised or new water quality standard for a pollutant when the Administrator has approved a state water quality standard for such pollutant unless the state concurs with the Administrator's determination that the revised or new standard is necessary to meet the requirements of such Act; taking action to supersede a state's determination that a discharge will comply with effluent limitations, water quality standards, controls on the discharge of pollutants, and toxic and pretreatment effluent standards under such Act; withdrawing approval of a state program under the National Pollution Discharge Elimination System (NPDES), limiting federal financial assistance for a state NPDES program, or objecting to the issuance of a NPDES permit by a state on the basis that the Administrator disagrees with the state regarding the implementation of an approved water quality standard or the implementation of any federal guidance that directs the interpretation of such standard; or denying or restricting the use of an area as a disposal site for the discharge of dredged or fill material into navigable waters in a permit if the state where the discharge originates does not concur with the Administrator's determination that the discharge will result in an unacceptable adverse effect on municipal water supplies, shellfish beds, and fishery areas. Shortens the period in which the Director of the United States Fish and Wildlife Service must submit comments with respect to a general dredge and fill permit application. Requires the Administrator and other agencies to submit comments on an application for a general permit or a permit to discharge into navigable waters at specified disposal sites within 30 days (or 60 days if additional time is requested) after the date of receipt of such application.

Applies this Act to actions taken on or after this Act's date of enactment, including actions taken with respect to permit applications that are pending or revised or new standards that are being promulgated.

Requires the Administrator, before issuing a regulation, policy statement, guidance, response to a petition, or other requirement or implementing a new or substantially altered program under this Act, to analyze the impact, disaggregated by state, of such action on employment levels and economic activity. Directs the Administrator to: (1) post such analysis on EPA's website; (2) request that the governor of any state experiencing more than a de minimis negative impact on employment levels or economic activity (a loss of more than 100 jobs or a decrease in economic activity of more than $1 million) post such analysis in the state's capitol; (3) hold a public hearing in each state where such action will have more than a de minimis negative impact; and (4) give notice of such impact to states' congressional delegations, governors, and legislatures.

clean water cooperative act amends federal_water_pollution_control_act commonly known clean water act prohibit administrator environmental_protection_agency epa promulgating revised new water quality standard pollutant administrator approved state water quality standard pollutant state concurs administrator determination revised new standard necessary meet requirements act taking action supersede state determination discharge comply effluent limitations water quality standards controls discharge pollutants toxic effluent standards act withdrawing approval state program national pollution discharge elimination system npdes limiting federal financial assistance state npdes program issuance npdes permit state basis administrator disagrees state implementation approved water quality standard implementation federal guidance directs interpretation standard denying restricting use area disposal site discharge dredged fill material navigable waters permit state discharge originates concur administrator determination discharge result unacceptable adverse effect municipal water supplies shellfish beds fishery areas period director united_states fish_and_wildlife_service submit comments respect general dredge fill permit application requires administrator agencies submit comments application general permit permit discharge navigable waters specified disposal sites days days additional time requested date receipt application applies act actions taken act date enactment including actions taken respect permit applications pending revised new standards promulgated requires administrator issuing regulation policy statement guidance response petition requirement implementing new substantially altered program act analyze impact disaggregated state action employment levels economic activity directs administrator post analysis epa website request governor state experiencing minimis negative impact employment levels economic activity loss jobs decrease economic activity million post analysis state capitol hold public hearing state action minimis negative impact notice impact states congressional delegations governors


Summary:
(This measure has not been amended since it was introduced. The summary of that version is repeated here.)

Silviculture Regulatory Consistency Act of 2013 - Amends the Federal Water Pollution Control Act (commonly known as the Clean Water Act) to prohibit the Administrator of the Environmental Protection Agency (EPA) from requiring, or from promulgating regulations that direct a state to require, a permit under the national pollutant discharge elimination system for a discharge of stormwater runoff resulting from the conduct of the following silviculture activities: nursery operations, site preparation, reforestation, thinning, prescribed burning, pest and fire control, harvesting operations, surface drainage, and road use, construction, and maintenance.

 Specifies that nothing in this Act exempts a silvicultural activity resulting in the discharge of dredged of fill material from permit requirements for discharges into navigable waters.

measure amended introduced summary version repeated regulatory consistency act amends federal_water_pollution_control_act commonly known clean water act prohibit administrator environmental_protection_agency epa requiring promulgating regulations direct state require permit national_pollutant_discharge_elimination_system discharge stormwater runoff resulting conduct following activities nursery operations site preparation reforestation thinning prescribed burning pest fire control harvesting operations surface drainage road use construction maintenance specifies act exempts silvicultural activity resulting discharge dredged fill material permit requirements discharges navigable waters


Summary: Amends the Coastal Barrier Resources Act to remove from the John H. Chafee Coastal Barrier Resources System and related maps the areas comprising Bay County Unit P-31P in Florida.

amends coastal_barrier_resources_act remove john chafee coastal barrier resources system related maps areas comprising bay county unit florida


Summary:
North American Wetlands Conservation Extension Act - Amends the North American Wetlands Conservation Act to reauthorize appropriations for allocations to carry out approved wetlands conservation projects through FY2018.

Prohibits: (1) the Secretary of the Interior from using these funds to acquire land, or (2) a nongovernment organization from using these funds to acquire land unless the acquisition is approved by the state or insular area fish and wildlife agency with jurisdiction with respect to that land.

Revises reporting requirements by requiring the annual assessment of the status of wetlands conservation projects to include an accounting of expenditures made for acquisition of federal lands.

north american wetlands conservation extension act_-_amends north_american_wetlands_conservation_act reauthorize appropriations allocations carry approved wetlands conservation projects fy2018 prohibits secretary interior funds acquire land nongovernment organization funds acquire land acquisition approved state insular area fish wildlife agency jurisdiction respect land revises reporting requirements requiring annual assessment status wetlands conservation projects include accounting expenditures acquisition federal lands


Summary: Reauthorizes the Integrated Coastal and Ocean Observation System Act of 2009 with specified appropriations to the Secretary of Commerce through FY2018.

reauthorizes integrated coastal ocean observation system act specified appropriations secretary commerce fy2018


Summary:
Directs the Secretary of the Interior to revise the Coastal Barrier Resources System maps relating to the John H. Chafee Coastal Barrier Resources System units in North Carolina to remove the following properties from such system:

 Lot Number 3, Waters Edge in Hampstead, NC 28443; 182 S Beach Road, Wilmington, NC 28405; 311 Windchase Lane, Wilmington, NC 28409; and 225 Chimney Lane Wilmington, NC 28411.

directs secretary interior revise coastal barrier resources system maps relating john chafee coastal barrier resources system units north_carolina remove following properties system lot number waters edge beach road wilmington lane wilmington lane wilmington


Summary: Preserving Rural Resources Act of 2013 - Amends the Federal Water Pollution Control Act (commonly known as the Clean Water Act) to replace a requirement that a permit be obtained for any discharge of dredged or fill material into the navigable waters incidental to any activity having as its purpose bringing an area of such waters into a use to which it was not previously subject and where the flow or circulation of such waters may be impaired or the reach of such waters may be reduced with a requirement that a permit be obtained for any such discharge that is not currently exempted from permit requirements.

preserving rural resources act amends federal_water_pollution_control_act commonly known clean water act replace requirement permit obtained discharge dredged fill material navigable waters incidental activity having purpose bringing area waters use previously subject flow circulation waters impaired reach waters reduced requirement permit obtained discharge currently exempted permit requirements


Summary:
Beach Act of 2013 - Amends the Federal Water Pollution Control Act (commonly known as the Clean Water Act) to require the Environmental Protection Agency (EPA) to specify, in performance criteria for monitoring and assessing coastal recreation waters adjacent to beaches or similar points of interest (waters), available protocols for monitoring that are most likely to detect pathogenic contamination.

Authorizes states or local governments, in carrying out coastal recreation water quality monitoring and notification programs, to develop and implement a coastal recreation waters pollution source identification and tracking program for such waters that are used by the public and that are not meeting applicable water quality standards for pathogens and pathogen indicators.

Authorizes appropriations for grants to states and local governments for developing and implementing monitoring and notification programs for FY2014-FY2018.

Authorizes appropriations to carry out the Beaches Environmental Assessment and Coastal Health Act of 2000 through FY2018.

Requires a state recipient of a monitoring and notification program grant to report to the EPA Administrator on actions taken to notify state environmental agencies with authority to prevent or treat sources of pathogenic contamination in coastal recreation waters when water quality standards are exceeded.

Requires state or local government grant recipients to identify:

 the use of a rapid testing method to detect levels of pathogens or pathogen indicators that are harmful to human health; measures for communicating the results of a water sample concerning pollutants within 24 hours of receipt to specified officials and all state agencies with authority to require the prevention or treatment of the sources of pollution in coastal recreation waters; measures for an annual report to the Administrator on the occurrence, nature, location, pollutants involved, and extent of any exceeding of applicable water quality standards for pathogens and pathogen indicators; the availability of a geographic information system database that a state or local government program shall use to inform the public about coastal recreation waters, that is publicly accessible and searchable, that is updated within 24 hours of the availability of revised information, that is organized by beach, and that identifies applicable water quality standards, monitoring protocols, sampling plans and results, and the number and causes of beach closures and advisory days; and measures to ensure that closures or advisories are made within two hours after the receipt of the results of a water quality sample that exceeds applicable water quality standards for pathogens and pathogen indicators. Defines "rapid testing method" as a method of testing the water quality of coastal recreation waters for which results are available as soon as practicable and not more than six hours after its commencement in the laboratory. Requires the Administrator to:

 include a revised list of rapid testing methods in the publication of new or revised water quality criteria; publish with such criteria a list of pathogens and pathogen indicators studied; complete an evaluation and validation of a rapid testing method for the water quality criteria and standards for pathogens and pathogen indicators by October 14, 2012; publish guidance for the use, at coastal recreation waters adjacent to beaches that are used by the public, of the rapid testing methods that will enhance the protection of public health and safety through rapid public notification of any exceeding of applicable water quality standards for pathogens and pathogen indicators; identify and review every five years potential rapid testing methods for existing water quality criteria for pathogens and pathogen indicators for coastal recreation waters and complete, as expeditiously as practicable, an evaluation and validation of any such method that will make results available in less time and improve the accuracy and reproducibility of results; and publish the results of such review. Declares a national goal of developing a rapid testing method that can produce accurate and reproducible results in not more than two hours by 2019.

Requires: (1) a written assessment by the Administrator of state and local compliance with coastal recreation water quality monitoring and notification statutory and regulatory requirements and grant conditions, (2) corrective actions by governments not in compliance, and (3) a review by the Comptroller General of such compliance review and corrective actions.

Requires the Administrator to: (1) update the national list of beaches within 12 months after this Act's enactment and biennially thereafter (currently, periodically); (2) study and report to Congress on the long-term impact of climate change on pathogenic contamination of coastal recreation waters; and (3) conduct and report on a study to review the available scientific information pertaining to the impacts of excess nutrients on coastal recreation waters.

beach act amends federal_water_pollution_control_act commonly known clean water act require environmental_protection_agency epa specify performance criteria monitoring assessing coastal recreation waters adjacent beaches similar points interest waters available protocols monitoring likely detect pathogenic contamination authorizes states local governments carrying coastal recreation water quality monitoring notification programs develop implement coastal recreation waters pollution source identification tracking program waters public meeting applicable water quality standards pathogens pathogen indicators authorizes appropriations grants states local governments developing implementing monitoring notification programs fy2014-fy2018 authorizes appropriations carry beaches_environmental_assessment coastal health act fy2018 requires state recipient monitoring notification program grant report epa administrator actions taken notify state environmental agencies authority prevent treat sources pathogenic contamination coastal recreation waters water quality standards exceeded requires state local government grant recipients identify use rapid testing method detect levels pathogens pathogen indicators harmful human health measures communicating results water sample concerning pollutants hours receipt specified officials state agencies authority require prevention treatment sources pollution coastal recreation waters measures annual report administrator occurrence nature location pollutants involved extent exceeding applicable water quality standards pathogens pathogen indicators availability geographic information system database state local government program shall use inform public coastal recreation waters publicly accessible searchable updated hours availability revised information organized beach identifies applicable water quality standards monitoring protocols sampling plans results number causes beach closures advisory days measures ensure closures advisories hours receipt results water quality sample exceeds applicable water quality standards pathogens pathogen indicators defines rapid testing method method testing water quality coastal recreation waters results available soon practicable hours commencement laboratory requires administrator include revised list rapid testing methods publication new revised water quality criteria publish criteria list pathogens pathogen indicators studied complete evaluation validation rapid testing method water quality criteria standards pathogens pathogen indicators october publish guidance use coastal recreation waters adjacent beaches public rapid testing methods enhance protection public health safety rapid public notification exceeding applicable water quality standards pathogens pathogen indicators identify review years potential rapid testing methods existing water quality criteria pathogens pathogen indicators coastal recreation waters complete expeditiously practicable evaluation validation method results available time improve accuracy results publish results review declares national goal developing rapid testing method produce accurate results hours requires written assessment administrator state local compliance coastal recreation water quality monitoring notification statutory regulatory requirements grant conditions corrective actions governments compliance review comptroller_general compliance review corrective actions requires administrator update national list beaches months act enactment biennially currently periodically study report congress long term impact climate change pathogenic contamination coastal recreation waters conduct report study review available scientific information pertaining impacts excess nutrients coastal recreation waters


Summary:
Clean Water Compliance and Ratepayer Affordability Act of 2013 - Requires the Administrator of the Environmental Protection Agency (EPA) to carry out a pilot program to work cooperatively with and facilitate the efforts of municipalities to develop and implement integrated plans to meet their wastewater and stormwater obligations under the Federal Water Pollution Control Act (commonly known as the Clean Water Act) in a cost-effective and flexible manner and consistent with the Integrated Municipal Stormwater and Wastewater Approach Framework issued by EPA in May 2012.

Directs the Administrator, in consultation with states that have approved National Pollutant Discharge Elimination System programs, to select at least 15 municipalities to participate in the program. Sets forth selection factors, including by giving a priority to those with a history of knowledgeable, detailed, and comprehensive efforts to develop integrated and adaptive clean water management practices, without regard to the municipality's status in the process of planning or implementing them.

Provides standards for approval of a municipality's integrated plan under the pilot program, including concerning financial capability, prioritization of obligations under the Clean Water Act, and the use of innovative and flexible approaches to meet obligations.

Allows priority to be given to municipalities seeking to develop and implement approaches that adapt to changed or future uncertain circumstances.

Provides additional authorities regarding selected municipalities concerning: (1) extension of the allowable national pollutant discharge elimination system permit term, (2) modification of implementation terms of a consent decree, and (3) additional regulatory flexibility in approving and implementing an integrated plan that includes adaptive approaches.

clean water compliance affordability act requires administrator environmental_protection_agency epa carry pilot program work cooperatively facilitate efforts municipalities develop implement integrated plans meet wastewater stormwater obligations federal_water_pollution_control_act commonly known clean water act cost effective flexible manner consistent integrated municipal stormwater wastewater approach framework issued epa directs administrator consultation states approved national_pollutant_discharge_elimination_system programs select municipalities participate program sets forth selection factors including giving priority history knowledgeable detailed comprehensive efforts develop integrated adaptive clean water management practices regard municipality status process planning implementing provides standards approval municipality integrated plan pilot program including concerning financial capability prioritization obligations clean water act use innovative flexible approaches meet obligations allows priority given municipalities seeking develop implement approaches adapt changed future uncertain circumstances provides additional authorities selected municipalities concerning extension allowable national_pollutant_discharge_elimination_system permit term modification implementation terms consent decree additional regulatory flexibility approving implementing integrated plan includes adaptive approaches


Summary: Amends the Land and Water Conservation Fund Act of 1965 to require that the comprehensive statement of estimated requirements submitted with the annual U.S. budget specify that not less than 40% of appropriations from the Land and Water Conservation Fund be made available for the Land and Water Conservation Fund State Assistance Program.

amends land_and_water_conservation_fund_act require comprehensive statement estimated requirements submitted annual budget specify appropriations land_and_water_conservation_fund available land_and_water_conservation_fund state assistance program


Summary:
Great Lakes Ecological and Economic Protection Act of 2013 - Amends the Federal Water Pollution Control Act (commonly known as the Clean Water Act) to include as a purpose of such Act to achieve the goals established in the Great Lakes Restoration Initiative Action Plan (Action Plan), the Great Lakes Regional Collaboration Strategy (Strategy), and the Great Lakes Water Quality Agreement of 1978 (Agreement) through: (1) improved organization and definition of mission on the part of the Environmental Protection Agency (EPA); (2) the funding of grants, contracts, and interagency agreements for protection, restoration, and pollution control in the Great Lakes area; and (3) improved accountability.

Expands the duties of the Great Lakes National Program Office to include coordinating with the Great Lakes Interagency Task Force (Task Force), established by this Act.

Requires the Administrator of EPA to establish the Great Lakes Advisory Board to provide advice and recommendations to the Administrator on matters pertaining to Great Lakes restoration and protection.

Finds that the Great Lakes Restoration Initiative (Initiative), which commenced in 2010, is designed to: (1) identify programs and projects that are strategically selected to target the most significant environmental problems in the Great Lakes ecosystem and to implement the Great Lakes Regional Collaboration Strategy; (2) be based on the work of the Task Force; and (3) represent the government's commitment to significantly advancing Great Lakes protection and restoration.

 Requires the Initiative to prioritize work done by non-federal partners using funding made available for the Great Lakes for priority areas for each fiscal year, such as: (1) the remediation of toxic substances and areas of concern, (2) the prevention and control of invasive species and their impacts, (3) the protection and restoration of near-shore health and the prevention and mitigation of nonpoint source pollution, and (4) habitat and wildlife protection and restoration.

 Requires that: (1) Initiative funds be used to strategically implement federal projects and projects carried out in coordination with states, Indian tribes, municipalities, institutions of higher education, and other organizations; and (2) Initiative projects be carried out on multiple levels, including local, Great Lakes-wide, and Great Lakes basin-wide. Prohibits funding made available to implement the Initiative from being used for any water infrastructure activity (other than a green infrastructure project that improves habitat and other ecosystem functions in the Great Lakes) that is implemented using funds made available under the clean water or drinking water state revolving fund program.

 Requires federal agencies to: (1) maintain the base level of funding for their Great Lakes activities, and (2) identify new activities to support the environmental goals of the Initiative. Authorizes appropriations for the Initiative for FY2014-FY2018.

Establishes the Task Force to:

 collaborate with Canada, provinces of Canada, and binational bodies involved in the Great Lakes region regarding policies, strategies, projects, and priorities for the Great Lakes System; coordinate the development of federal policies, strategies, projects, and priorities for addressing the restoration and protection of the System consistent with the Agreement, the Strategy, and the Action Plan; assist in the appropriate management of the System; develop goals for the System that focus on outcomes such as cleaner water, improved public health, sustainable fisheries, and biodiversity and ensure that federal policies, strategies, projects, and priorities support measurable results and are consistent with the Strategy and Action Plan; exchange information regarding policies, strategies, projects, and activities of the agencies represented on the Task Force relating to the System, the Strategy, the Agreement, and the Action Plan; coordinate government action associated with the System; seek input from nongovernmental organizations, states, and local and tribal governments; ensure coordinated scientific and other research associated with the System; provide assistance and support to agencies represented on the Task Force in activities relating to the System; establish annual priorities with respect to Great Lakes protection and restoration, consistent with priorities for the Strategy and the Agreement; review and update such Strategy and Action Plan every five years in coordination with specified entities; and report on what actions have and have not been implemented with respect to the recommendations made by the Board and the Great Lakes' mayors, the governors, and tribal leaders. Requires the Administrator to submit to Congress annually a comprehensive report on the overall health of the Great Lakes, including a description of the achievements in implementing the Agreement, a list of the Initiative's accomplishments, and recommendations for streamlining work of advisory and coordinating committees.

Requires the Director of the Office of Management and Budget (OMB) to submit to Congress, annually, a financial report certified by each agency that has budget authority for Great Lakes restoration activities that contains: (1) an interagency budget crosscut report, (2) a detailed accounting of all funds received and obligated by all federal agencies and state agencies using federal funds for Great Lakes restoration activities during the current and previous fiscal years, (3) a budget for the proposed projects to be carried out in the subsequent fiscal year, and (4) a listing of projects to be undertaken in the subsequent fiscal year.

Authorizes appropriations for: (1) remediation of sediment contamination in areas of concern in the Great Lakes, and (2) the Great Lakes Program.

great_lakes ecological economic protection act amends federal_water_pollution_control_act commonly known clean water act include purpose act achieve goals established great_lakes restoration initiative action plan action plan great_lakes regional collaboration strategy strategy great_lakes_water_quality_agreement agreement improved organization definition mission environmental_protection_agency epa funding grants contracts interagency agreements protection restoration pollution control great_lakes area improved accountability expands duties great_lakes national program_office include coordinating great_lakes interagency_task_force task_force established act requires administrator epa establish great_lakes advisory_board provide advice recommendations administrator matters pertaining great_lakes restoration protection finds great_lakes restoration initiative initiative commenced designed identify programs projects strategically selected target significant environmental problems great_lakes ecosystem implement great_lakes regional collaboration strategy based work task_force represent government commitment significantly advancing great_lakes protection restoration requires initiative prioritize work non federal partners funding available great_lakes priority areas fiscal year remediation toxic substances areas concern prevention control invasive species impacts protection restoration near shore health prevention mitigation nonpoint source pollution habitat wildlife protection restoration requires initiative funds strategically implement federal projects projects carried coordination states indian tribes municipalities institutions higher education organizations initiative projects carried multiple levels including local great_lakes wide great_lakes_basin wide prohibits funding available implement initiative water infrastructure activity green infrastructure project improves habitat ecosystem functions great_lakes implemented funds available clean water drinking water state revolving fund program requires federal agencies maintain base level funding great_lakes activities identify new activities support environmental goals initiative authorizes appropriations initiative fy2014-fy2018 establishes task_force collaborate canada canada binational bodies involved great_lakes region policies strategies projects priorities great_lakes system coordinate development federal policies strategies projects priorities addressing restoration protection system consistent agreement strategy action plan assist appropriate management system develop goals system focus outcomes cleaner water improved public health sustainable fisheries biodiversity ensure federal policies strategies projects priorities support measurable results consistent strategy action plan exchange information policies strategies projects activities agencies represented task_force relating system strategy agreement action plan coordinate government action associated system seek input nongovernmental organizations states local tribal governments ensure coordinated scientific research associated system provide assistance support agencies represented task_force activities relating system establish annual priorities respect great_lakes protection restoration consistent priorities strategy agreement review update strategy action plan years coordination specified entities report actions implemented respect recommendations board great_lakes governors tribal leaders requires administrator submit congress annually comprehensive report overall health great_lakes including description achievements implementing agreement list initiative accomplishments recommendations streamlining work advisory coordinating committees requires director office_of_management_and_budget omb submit congress annually financial report certified agency budget authority great_lakes restoration activities contains interagency budget crosscut report detailed accounting funds received obligated federal agencies state agencies federal funds great_lakes restoration activities current previous fiscal years budget proposed projects carried subsequent fiscal year listing projects undertaken subsequent fiscal year authorizes appropriations remediation sediment contamination areas concern great_lakes great_lakes program


Summary: Conservation Easement Incentive Act of 2014 - Amends the Internal Revenue Code to make permanent the tax deduction for charitable contributions by individuals and corporations of real property interests for conservation purposes. Makes this Act applicable to contributions made in taxable years beginning after 2013.

conservation easement incentive act amends_the_internal_revenue_code permanent tax deduction charitable contributions individuals corporations real property interests conservation purposes makes act applicable contributions taxable years beginning


Summary: Water and Agriculture Tax Reform Act of 2013 - Amends the Internal Revenue Code to permit tax-exempt mutual ditch or irrigation companies to earn income from dispositions of certain real property and stock interests without affecting their tax-exempt status. Requires that such income be used to pay the costs of operations, maintenance, and capital improvements of such a company.

water agriculture tax reform_act amends_the_internal_revenue_code permit tax exempt mutual ditch irrigation companies earn income dispositions certain real property stock interests affecting tax exempt status requires income pay costs operations maintenance capital improvements company