II 116th CONGRESS 1st Session S. 361 IN THE SENATE OF THE UNITED STATES February 6, 2019 Mr. Gardner (for himself, Mr. Crapo , Mr. Roberts , Mr. Tester , Mr. Bennet , Mr. Risch , 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.