January 7, 1997 CONGRESSIONAL RECORD — Extensions of Remarks E33 doubts about the integrity of the institution and SECTION 1. SHORT TITLE. ‘‘(B) WATER CONSERVATION SYSTEM.—The its governance, that person should be some- This Act may be cited as the ‘‘Agricultural term ‘water conservation system’ means ma- one not involved in the ethical issues in which Water Conservation Act’’. terials or equipment which are primarily de- SEC. 2. CONGRESSIONAL FINDINGS. signed to substantially conserve irrigation the gentleman from Georgia finds himself en- water used or to be used on farm land. meshed. The Congress finds that— (1) the Federal Government has an historic ‘‘(C) FARM LAND.—The term ‘farm land’ f commitment to assisting areas of the Nation means land used in a trade or business by the taxpayer or a tenant of the taxpayer for— AGRICULTURAL WATER in need of developing adequate water sup- plies, ‘‘(i) the production of crops, fruits, or CONSERVATION ACT (2) water is becoming increasingly scarce other agricultural products, and expensive in many parts of the United ‘‘(ii) the raising, harvesting, or growing of HON. GARY A. CONDIT States, which is compounded when multiple trees, or years of drought occur, ‘‘(iii) the sustenance of livestock. OF CALIFORNIA (3) in most areas of the United States, ‘‘(c) LIMITATION BASED ON AMOUNT OF IN THE HOUSE OF REPRESENTATIVES farms are overwhelmingly the largest water TAX.— ‘‘(1) LIABILITY FOR TAX.—The credit allow- Tuesday, January 7, 1997 consumers, and (4) it is in the national interest for farmers able under subsection 9a) for any taxable Mr. CONDIT. Mr. Speaker, I rise today to in- to implement water conservation measures year shall not exceed the excess (if any) of— troduce the Agricultural Water Conservation which address water conservation needs and ‘‘(A) the regular tax for the taxable year, Act. for the Federal Government to promote such reduced by the sum of the credits allowable Over the past few years I have read count- conservation measures. under subpart A and the preceding sections of this subpart, over less articles on the need to conserve water SEC. 3. CREDIT FOR PURCHASE AND INSTALLA- ‘‘(B) the tentative minimum tax for the and the role Federal Government has with this TION OF AGRICULTURAL WATER CONSERVATION SYSTEMS. taxable year. mission. While discussing water conservation ‘‘(2) CARRYFORWARD OF UNUSED CREDIT.—If ‘‘(a) IN GENERAL.—Subpart B of part IV of methods with farmers in my district, I found subchapter A of chapter 1 of the Internal the amount of the credit allowable under cost was their overriding concern. The outlays Revenue Code of 1986 (relating to foreign tax subsection (a) for any taxable year exceeds required to implement water conservation sys- credit, etc.) is amended by adding at the end the limitation under paragraph (1) for the temsÐthat is, drip irrigation, sprinkler systems, the following new section: taxable year, the excess shall be carried to the succeeding taxable year and added to the ditch liningÐare a tremendous burden on the ‘‘SEC. 30B. PURCHASE AND INSTALLATION OF AG- amount allowable as a credit under sub- agriculture industry. While I firmly believe most RICULTURAL WATER CONSERVA- TION SYSTEMS. section (a) for such succeeding taxable year. agriculture interest are genuinely concerned ‘‘(d) DENIAL OF DOUBLE BENEFIT.—No de- ‘‘(a) ALLOWANCE OF CREDIT.—In the case of about conserving water, cost has crippled the an eligible taxpayer, there shall be allowed duction shall be allowed under this chapter ability to implement conservation methods on as a credit against the tax imposed by this with respect to any expense which is taken farms. chapter for the taxable year an amount into account in determining the credit under For example, in the San Joaquin Valley, CA, equal to 30 percent of the water conservation this section, and any increase in the basis of a study was done by the San Joaquin Drain- system expenses paid or incurred by the tax- any property which would (but for this sub- payer during such year. section) result from such expense shall be re- age Program. This report indicates a cost duced by the amount of credit allowed under ‘‘(b) MAXIMUM CREDIT.—The credit allowed ranging from $21.06 per acre for surface irri- this section for such expense.’’ gation to $131.40 per acre for linear irrigation. by subsection (a) with respect to any water conservation system shall not exceed the (b) TECHNICAL AMENDMENT.—Subsection (a) Drip irrigation was measured at a cost of product of $500 and the number of acres of section 1016 of such Code is amended by $272.07 per acre. As you can see, with cost served by such system. striking ‘‘and’’ at the end of the paragraph (25), by striking the period at the end of ranging from 623 to 1,294 percent above the ‘‘(c) DEFINITIONS.—For purposes of this sec- least-cost approach method of surface irriga- tion— paragraph (26) and inserting ‘‘; and’’, and by adding at the end the following new para- tion, there are limited incentives at this time ‘‘(1) ELIGIBLE TAXPAYER.—The term ‘eligi- graph: for farmers to switch toward better water main- ble taxpayer’ means any taxpayer if— ‘‘(A) at least 50 percent of such taxpayer’s ‘‘(27) to the extent provided in section tenance practices. 30B(d), in the case of amounts with respect The Agricultural Water Conservation Act is gross income is normally derived from a trade or business referred to in paragraph to which a credit has been allowed under sec- not a mandate for expensive water conserva- (3)(C), and tion 30B.’’ tion systems, it is a tool and an option for ‘‘(B) such taxpayer complies with all Fed- (c) CLERICAL AMENDMENT.—The table of farmers. Specifically, it will allow farmers to re- eral, State, and local water rights and envi- sections for subpart B of part IV of sub- ceive up to a 30 percent tax credit for the cost ronmental laws. chapter A of chapter 1 of such Code is amended by adding at the end the following ‘‘(2) WATER CONSERVATION SYSTEM EX- of developing and implementing water con- new item: servation plans on their farm land with a cap PENSES.— ‘‘(A) IN GENERAL.—The term ‘water con- ‘‘Sec. 30B. Purchase and installation of agri- of $500 per acre. The tax credit could be used cultural water conservation primarily for the cost of materials and equip- servation system expenses’ means expenses for the purchase and installation of a water systems.’’ ment. This legislation would not require them conservation system but only if— (d) EFFECTIVE DATE.—The amendments to change their irrigation practices. However, it ‘‘(i) the land served by the water is en- made by this section shall apply to amounts would allow those farmers who want to move tirely in an area which has been identified, paid or incurred after the date of the enact- towards a more conservation approach of irri- in the taxable year or in any of the 3 preced- ment of this Act, in taxable years ending gation but can not afford to do it during these ing taxable years, as an area of— after such date. tough economic times. ‘‘(I) extreme drought severity on the Palm- f This measure is not the end-all solution. er Drought Severity Index published by the National Oceanic and Atmospheric Adminis- This is just the beginning toward the demand TRIBUTE TO RICHARD FLORES tration, or TAITANO for not only in California, but over the United ‘‘(II) water shortage (due to increasing de- States, to conserve water. I believe farmers mands, limited supplies, or limited storage) will contribute to solving water supply prob- by the Natural Resources Conservation Serv- HON. ROBERT A. UNDERWOOD lems when given the opportunity, as they al- ice of the Department of Agriculture or the OF GUAM ready have through conservation transfers and Bureau of Reclamation of the Department of IN THE HOUSE OF REPRESENTATIVES the Interior, crop changes. I also believe providing for the Tuesday, January 7, 1997 long-term water supply needs of environ- ‘‘(ii) the taxpayer has in effect a water con- servation plan which has been reviewed and Mr. UNDERWOOD. Mr. Speaker, last Satur- mental, urban, and agricultural users is a criti- approved by such Service and Bureau, cal part of the solution. day evening on Guam, my island lost one of ‘‘(iii) such expenses are consistent with its most outstanding public servants, Richard The Agricultural Water Conservation Act will such plan, and provide another vehicle for farmers to contrib- ‘‘(iv) there is an irrigation water savings of Flores Taitano. His passing is an enormous ute to the solution and offer a modest credit to at least 5 percent which is attributable to loss for Guam as well as for me and my fam- share the cost with the true beneficiariesÐthe such system. ily. He was Uncle Richard to us and those in public. For purposes of clause (iv), water savings his extended family, but he wasÐSenator Be it enacted by the Senate and House of Rep- shall be determined and verified under regu- Taitano, the quintessential public servantÐto resentatives of the United States of America in lations prescribed jointly by such Service the rest of the island. Generous to a fault, eth- Congress assembled, and Bureau. ical in all of his dealings, intelligent as well as E34 CONGRESSIONAL RECORD — Extensions of Remarks January 7, 1997 intellectual, he embodied the best which family. If you wanted a lesson in hard work, he Leadership through personal example is a Guam has ever produced. provided the role model. If you needed a les- trite phrase, but an appropriate one when Richard Taitano achieved much in his 75 son in service to family and parents and sib- speaking about Richard Flores Taitano. Guam years of life. He was the first and only native lings and nephews and nieces, he was the will miss him. His legacy is one that should in- of the territories to ever serve as director of lesson. If you wanted to know almost anything spire future generations. As may be appro- the Office of Territories in the Department of about anything whether it was agriculture or priate and as he desired, he will probably not Interior. He served as deputy high commis- religion or Guam or ethics or the Federal Gov- get the public honor that he so richly merits. sioner of the Trust Territory of the Pacific Is- ernment, you could always ask him. And if you He requested that no ``state funeral'' be held lands at a critical time of transition for the needed a lesson in humility, he would teach for him because he didn't want people stand- Trust Territory. As significant as this service you one through the application of his wry ing up to tell ``lies'' about him. was during the Kennedy and Johnson admin- humor. But I know that it really doesn't matter. He istrations, this is not the service for which he Like others in the Taitano family, the Kueto was always in it to do the right thing and is remembered on Guam. clan, he had the sharp tongue to match the never for the glory. May that spirit touch us Instead, it is his service at home for his peo- sharp mind. He came from a large family today, elected leaders and government offi- ple on Guam. As a young director of finance whose reputation for hard work and sharp cials. He really was the lamp at the door to a in the post-Organic Act Guam, he became the minds is well-known. He applied this to be- fair and just government on Guam. first Chamorro to become responsible for mon- coming one of the first young Chamorros to The island's heartfelt condolences go out to itoring the finances of the new civilian Govern- become educated in the immediate post-World his widow, Magdalena Santos Taitano, his ment of Guam. He did so with intelligence and War II period. Attending to his parents and children Taling, Richard, John, and Carmen siblings during the Japanese Occupation of a high standard of ethics which he expected of and nine grandchildren. His family was a himself as well as others. He served four Guam, he came out of the war a very mature source of strength for him during his extended terms in the Guam Legislature from 1972 to and experienced person. He went to Berea illness. He also leaves behind brothers and 1980. During these terms, he applied the College in Kentucky and the Wharton School sisters Esther Taitano Underwood, Frank Flo- same high standards in overseeing the spend- of Economics in Pennsylvania. He came back res Taitano, Jose Flores Taitano, Henry Flores ing plans of government agencies without re- to Guam educated and ready to apply his Taitano, Candelaria Taitano Rios and William gard to friendships, political alliances, or family knowledge and understanding of his people to Flores Taitano. connections. As a young educator, I had the government service, both on Guam and in the Si Yu'os ma'ase' nu todu i che'cho'-mu para opportunity to testify in front of him on political Federal sector. i minaolek i taotao-mu yan i tano'-mu. status issues. I was afforded no special treat- As he had been taught by his parents, he f ment and, in fact, given some difficult ques- knew that his education and his intelligence tions to respond to. required a high level of responsibility from him. CASA MALPAIS NATIONAL For most political leaders on Guam, he was He knew that being gifted was just thatÐa gift. HISTORIC LANDMARK a great Democrat partisan. He served as State He didn't earn being smart or talented or hard- chairman of the Democratic Party of Guam working. These were the result of his parent- from 1967 to 1969. He was the architect of a age, his heritage, and his place in the world HON. J.D. HAYWORTH political machine that was built on hard work, as God intended for him. Personal arrogance OF ARIZONA collaboration, boundless energy, unmatched was not part of his demeanor, but he certainly IN THE HOUSE OF REPRESENTATIVES intellect, and powerful grassroots. He was a enjoyed using his wits to confront arrogance Tuesday, January 7, 1997 role model for two generations of politicians wherever and whenever he saw it. Mr. HAYWORTH. Mr. Speaker, today I am Uncle Richard was my personal lesson in and politician wannabees who saw in him the reintroducing legislation which would authorize how to use your wits and how to use hard embodiment of the drive for political mastery the Secretary of the Interior to provide assist- work to great advantage in life. But that is not and the desire to be of public service. ance to the Casa Malpais National Historic For all in Guam's governmental matrix, he the end of the lesson. You see the world is full Landmark in Springerville, AZ. The Casa was the best that the island has ever had in of witty people, even those who work hard at Malpais National Historic Landmark is a 14.5 devotion to duty combined with the highest of being witty and those who take full advantage ethical standards. Whether it was his service of it. The difference for those who become acre archeological site located near the towns as a land surveyor, as director of the Depart- truly great is that only a handful, only a select of Springerville and Eager in northeastern Ari- ment of Finance, as the legislative overseer of few, use those talents in the service of people. zona. The site was occupied around A.D. the Government's finances, he was Guam's He saw that people needed help and that it 1250 by one of the largest and most sophisti- model for ethical public service. There was was his responsibility to help them, not by cated Mogollon communities in the United never any ``deal'' to be made when it involved bending the rules, but by changing the rules. States. the public's money. He made the sun shine in He was that there was much which was unfair Casa Malpais is an extraordinarily rich ar- on his public service and he shined that same and he challenged the unfairness not by hit- cheological site. Stairways, a Great Kiva com- light on every agency head that came before ting below the belt, but by exposing unfairness plex, a fortification wall, a prehistoric trail, him. He didn't just talk sunshine politics, he whenever he saw it. He saw that there was in- catacombs, sacred chambers, and rock panels lived it and he did so in a way no other Guam justice in government, but he confronted the are just some of the features of this large ma- public servant has ever matched, before and purveyors of injustice. He didn't pander to the sonry pueblo. Due to its size, condition, and especially since. He is the role model for victims of injustice, he went at those who rou- complexity, the site offers an unparalleled op- those who aspire to ethical public service. tinely practiced injustice. He was outspoken, portunity to study ancient society in the South- For those of us who were related to him and but even his silence could convey a powerful west and, as such, is of national significance. who grew up in his shadow, he touched us in message, as when he quietly walked out of My legislation would establish the Casa ways which he himself probably never under- the first Guam Commission on Self-Determina- Malpais National Historic Landmark as an af- stood. He was diminutive in size, came from tion when Chamorro self-determination was filiated unit of the National Park Service. Affili- a Baptist family in a very Catholic island and not going to be the first item on the agenda. ated status would authorize the resources and was reared in unprivileged circumstance. He He never went back. protection necessary to preserve this treasure. demonstrated to us that stature was measured He didn't come to this role easily. In carry- As a member of the family of affiliated national from the neck up. He showed that a keen in- ing out his duties as a Federal official, he en- landmarks, the public would also have greater tellect and hard work could always overcome gaged in activities which he didn't particularly exposure to the Casa Malpais site. advantage. He understood religion to be a relish. He appeared in front of the United Na- The communities in the area support this personal force and not a public display. During tions to defend U.S. policies and was some- legislation. Local officials have taken steps to his service as Guam Senator, the Legislative times a caustic critic of local governmental ac- ensure that all research and development of Building and Catholic Cathedral were across tions. But in his service as Guam Senator, we the site is conducted in consultation with local the street from each other. I remember well all bore witness to the wisdom which that experi- native American tribes. the times he refused to cross the street to go ence gave him. He could speak with authority I ask my colleagues to support this meas- to the Cathedral for an Inaugural mass for the not only about local aspirations, but about ure. It will enhance the landmark's attributes Guam Legislature prior to the swearing in of Federal intent. Although illness eventually for the enjoyment and education of local com- the new legislature. pulled him from the mainstream, political nov- munities, the State of Arizona and the Nation. If Richard Taitano were your uncle, he ices and experienced elected officials contin- By supporting this legislation, we can help would be the biggest giant in your extended ued to seek his counsel and advice. open this unique window of history through