A new bill introduced by Representative Lopez aims to exempt concrete and other materials used in agricultural canal improvements from taxation, with the goal of helping Arizona farmers reduce food costs and conserve water. The proposed legislation would apply to all materials and supplies involved in upgrading or maintaining ditches, lines, and canals on agricultural land for the purpose of improving irrigation efficiency.
Concrete-lined canals are known to significantly decrease seepage losses compared to unlined earthen channels. In unlined systems, water infiltration into permeable soils can account for 30 to 50 percent or more of total conveyed volume. Upgrading dirt canals to concrete-lined systems enhances hydraulic performance by increasing flow velocity, minimizing erosion and weed growth, and saving substantial amounts of water—often thousands of acre-feet annually—while also reducing long-term maintenance needs.
“The House Republican Majority Plan is focused on affordability, and that starts with food on the table and the cost of water to produce that food,” said Representative Lopez. “Converting dirt canals to concrete-lined canals saves thousands of gallons of water, which reduces pumping costs, energy, and other expenses that go into the price of food. Eliminating the tax on concrete and other contracting costs to convert these canals to concrete lining not only helps to reduce the costs even further but also helps to conserve water at a time when water conservation has never been more critical for our state.”
Recent canal lining projects funded by the Water Infrastructure Finance Authority (WIFA) of Arizona—including those awarded to Buckeye Water Conservation & Drainage District, San Carlos Irrigation and Drainage District, and Roosevelt Irrigation District—are expected to save between 135,000 and 368,864 acre-feet over their operational lifespans. With a total cost estimated at about $2–3 per acre-foot saved, canal lining is seen as one of the most cost-effective strategies available for water conservation in Arizona.
By providing a prime contracting exemption for materials used in these irrigation improvements through HB 2826, lawmakers hope WIFA funding will have greater impact while allowing farmers additional opportunities to conserve water and stabilize food prices.
Carbone was elected as a Republican representative for Arizona’s 25th House District in 2023.



