II 118th CONGRESS 1st Session S. 1874 IN THE SENATE OF THE UNITED STATES June 8, 2023 Mr. Crapo (for himself, Mr. Bennet , Mr. Risch , Ms. Lummis , Mr. Daines , and Mr. Barrasso ) 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.