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 by adding at the end the following new section: 9512. Drought Trust Fund (a) Creation of trust fund There is established in the Treasury of the United States a trust fund to be known as the Drought Trust Fund , consisting of such amounts as may be appropriated or credited to such fund as provided in this section or section 9602(b). (b) Transfers to trust fund There are hereby appropriated to the Drought Trust Fund amounts equivalent to the taxes received in the Treasury under section 4171(a). (c) Expenditures Amounts in the Drought Trust Fund shall be available, as provided in appropriation Acts, for making expenditures to carry out the purposes of the WaterSmart Drought Response Program established under section 9504 of the Omnibus Public Land Management Act of 2009. . (c) Conforming amendments (1) Section 4221(a) of such Code is amended by adding at the end the following: Paragraphs (1), (4), (5), and (6) shall not apply to the tax imposed under section 4171. . (2) The table of parts for subchapter D of chapter 32 of such Code is amended by inserting after the item relating to part I the following new item: Part II. Water-intensive crops. . (3) The table of sections for subchapter A of chapter 98 of the Internal Revenue Code of 1986 is amended by adding at the end the following new item: Sec. 9512. Drought Trust Fund. . (d) Effective date The amendments made by this section shall apply to sales after the date of the enactment of this Act.