1. Short title This Act may be cited as the Domestic Water Protection Act of 2023 . 2. Excise tax on growth of certain water-intensive crops (a) In general Subchapter D of chapter 32 of the Internal Revenue Code of 1986 is amended by inserting after part I the following new part: II Water-intensive crops Sec. 4171. Imposition of tax. Sec. 4172. Definitions. Sec. 4173. Special rules. 4171. Imposition of tax (a) In general There is hereby imposed a tax on the sale of any specified water intensive crop by the manufacturer, producer, or exporter thereof a tax of 300 percent of the price for which so sold. (b) Persons liable for tax The manufacturer, producer, or exporter referred to in subsection (a) shall be liable for the tax imposed by such subsection. (c) Regulations The Secretary shall promulgate regulations for application of this section in a manner consistent with international trade agreements. 4172. Definitions (a) Water-Intensive crop For purposes of this part— (1) In general The term water-intensive crop means a crop grown— (A) in an area experiencing prolonged drought at the time such crop is grown, and (B) by a manufacturer, producer, or exporter which is a nonresident alien individual, foreign corporation, foreign government, or foreign trust. (b) Area experiencing prolonged drought The term area experiencing prolonged drought means an area which has been identified by the United States Drought Monitor as experiencing severe, extreme, or exceptional drought lasting more than 6 months. 4173. Special rules In the case of any water-intensive crop which is manufactured or produced by including one or more other water-intensive crops, no tax shall be imposed under this section on any water-intensive crop contained in the resulting specified water-intensive crop if tax was previously imposed under this section on such water-intensive crop when contained in the water-intensive crop so included. . (b) Drought Trust Fund (1) In general Subchapter A of chapter 98 of the Internal Revenue Code of 1986 is amended