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
Plain-English summary
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
Referred to the House Committee on Ways and Means.
Committees of jurisdiction
1