26 U.S.C. § 90 — Illegal Federal irrigation subsidies

(a) A taxpayer's gross income must include any illegal federal irrigation subsidy the taxpayer received during the taxable year. (b) An "illegal federal irrigation subsidy" is, for any Federal irrigation water delivered to the taxpayer during the year, the amount by which the amount required to be paid for that water is more than the amount actually paid for it. "Federal irrigation water" means water made available for farming from a reclamation or irrigation project referred to in paragraph (8) of section 202 of the Reclamation Reform Act of 1982. (c) No deduction is allowed for any amount that must be included in gross income under subsection (a).