HR 2149 102th Congress House Taxation Conservation of natural resources Easements Environmental Protection Estate tax Real property Tax exclusion Tax rates

Open Space Preservation Act of 1991

Introduced: April 30, 1991 See on congress.gov

Everywhere this bill has been 2 steps

Introduced

In committee

Reported out

Passed House

Passed Senate

To President

Became law

Apr 30, 1991

Referred to the House Committee on Ways and Means.

Apr 30, 1991

Introduced in House

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Plain-English summary Congressional Research Service

Open Space Preservation Act of 1991 - Amends the Internal Revenue Code with respect to the estate tax to exclude from the gross estate the value of land subject to a qualified conservation easement.

Defers the reduction in estate tax rates from 1993 until 1998.

What's happening now April 30, 1991

Referred to the House Committee on Ways and Means.

Bill text 1 version

Introduced in House Formatted Text

Source documents hosted by congress.gov.

Committees of jurisdiction 1

Ways and Means Committee
House of Representatives

Cosponsors 2

Norton, Eleanor Holmes

District of Columbia · Jun 23, 1992

Sanders, Bernard

Vermont · May 23, 1991

Cite this page click to expand

APA

U.S. Congress. (2026). H.R. 2149: Open Space Preservation Act of 1991. 102nd Congress. Open America. https://openamerica.io/bill/102-HR-2149/

MLA

"H.R. 2149: Open Space Preservation Act of 1991." 102nd Congress, 2026, Open America, https://openamerica.io/bill/102-HR-2149/.

Bluebook (legal)

H.R. 2149, 102nd Cong. (2026), https://openamerica.io/bill/102-HR-2149/.

Markdown link

[H.R. 2149: Open Space Preservation Act of 1991](https://openamerica.io/bill/102-HR-2149/)