II 115th CONGRESS 1st Session S. 1090 IN THE SENATE OF THE UNITED STATES May 10, 2017 Mr. Crapo (for himself, Mr. Bennet , Mr. Risch , Mr. Gardner , and Mr. Enzi ) introduced the following bill; which was read twice and referred to the Committee on Finance A BILL To amend the Internal Revenue Code of 1986 to facilitate water leasing and water transfers to promote conservation and efficiency.