---
kind: "section"
citation: "26 U.S.C. § 90"
title: "26"
title_heading: "Internal Revenue Code"
number: "90"
heading: "Illegal Federal irrigation subsidies"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/90"
units:
  - "Subtitle A — Income Taxes"
  - "Chapter 1 — Normal Taxes and Surtaxes"
  - "Subchapter B — Computation of Taxable Income"
  - "Part II — Items Specifically Included in Gross Income"
---

# §90. Illegal Federal irrigation subsidies

- (a) **General rule—** Gross income shall include an amount equal to any illegal Federal irrigation subsidy received by the [taxpayer](/usc/26/1313.md?p=b) 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](/usc/26/1313.md?p=b) during the [taxpayer](/usc/26/1313.md?p=b) 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)](#a).

## Source credit

(Added Pub. L. 100–203, title X, § 10611(a), Dec. 22, 1987, 101 Stat. 1330–451.)

## Notes

### Editorial Notes

### References in Text

Section 202 of the Reclamation Reform Act of 1982, referred to in subsec. (b)(2), is classified to section 390bb of Title 43, Public Lands.

### Statutory Notes and Related Subsidiaries

### Effective Date

Pub. L. 100–203, title X, § 10611(c), Dec. 22, 1987, 101 Stat. 1330–452, provided that: “The amendments made by this section [enacting this section] shall apply to water delivered to the taxpayer in months beginning after the date of the enactment of this Act [Dec. 22, 1987].”