; (3) the amount necessary to change consumer behavior to purchase water efficient products and services; and (4) the consumer expenditures for onsite preparation, assembly, and original installation of the product. (g) Authorization of appropriations There are authorized to be appropriated to the Administrator to carry out this section $50,000,000 for fiscal year 2018, $100,000,000 for fiscal year 2019, $150,000,000 for fiscal year 2020, $100,000,000 for fiscal year 2021, and $50,000,000 for fiscal year 2022. 5. Early adopter water efficient products incentive programs (a) In general Part III of subchapter B of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting before section 140 the following new section: 139F. Early adopter water efficient products incentive programs (a) In general In the case of an individual, gross income does not include any amount received under an incentive program under section 4 of the Water Advanced Technologies for Efficient Resource Use Act of 2017 . (b) Denial of double benefit Notwithstanding any other provision of this subtitle, no deduction or credit shall be allowed for, or by reason of, any expenditure to the extent of the amount excluded under subsection (a) for any amount which was provided with respect to such expenditure. The adjusted basis of any property shall be reduced by the amount excluded under subsection (a) which was provided with respect to such property. . (b) Conforming amendment The table of sections for part III of subchapter B of chapter 1 of such Code is amended by inserting before the item relating to section 140 the following new item: Sec. 139F. Early adopter water efficient products incentive programs. . (c) Effective date The amendments made by this Act shall apply to taxable years beginning after the date of the enactment of this Act.