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ARIZONA STATE SENATE
Fifty-Fifth Legislature, First Regular Session
conservation districts; water; invasive vegetation.
Purpose
Expands the powers of the Natural Resource Conservation District (NRCD) to include surveys, investigations, research and programming relating to eradicating invasive vegetation, and requires a conservation plan to be in effect with a state NRCD rather than the United States Department of Agriculture (USDA) to qualify for the Agricultural Water Conservation System Credit.
Background
Statute authorizes the formation of an NRCD upon a petition by 25 or more owners of land, but not less than 20 percent of the owners of the proposed district. NCRD’s statutorily prescribed duties are to provide for the restoration and conservation of Arizona's land and soil resources (A.R.S. Title 37, Chapter 6).
A taxpayer may claim a credit against the taxpayer’s income tax liability for purchasing and installing an agricultural water conservation system. This credit is equivalent to 75 percent of the qualifying expenses. To qualify for the program, the agricultural water conservation system must be designed to substantially conserve water that is used to produce crops, fruits or other agricultural products, raise, harvest or grow trees, or to sustain livestock and the expense must be consistent with a conservation plan filed with the USDA (A.R.S. § 43-1084).
There is no anticipated fiscal impact to the state General Fund associated with this legislation.
Provisions
1. Includes surveys, investigations, and research relating to eradicating invasive vegetation in an NCRD's power to conduct surveys, investigations and research.
2. Includes methods of eradicating invasive vegetation in allowed NCRD programming in cooperation with landowners, operators, and governmental entities.
3. Requires, to qualify for the Agricultural Water Conservation System Credit, a conservation plan to be filed with the USDA, Natural Resources conservation service or a NRCD, rather than the USDA conservation service.
4. Makes technical changes.
5. Becomes effective on the general effective date.
Prepared by Senate Research
January 25, 2021
KN/RA/gs