The Reclamation Act of 1902 authorized the Secretary of the Interior to construct irrigation works in western states and established the Reclamation Fund to pay for these projects. The Reclamation Fund was established as a special fund within the U.S. Treasury. (Special funds are fund accounts for receipts and spending with specific taxes or revenues earmarked for a specific purpose. See CRS Report R41328, Federal Trust Funds and the Budget, by Mindy R. Levit, for more information.) The Reclamation Fund was designated to receive receipts from the sale of federal land in the western United States, as well as other sources.
Date of Report: January 8, 2015
Order Number: IF10042
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