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HR 3374 103th Congress House Taxation Capital gains tax Charitable contributions Charities Conservation of natural resources Environmental Protection Income tax Land transfers Open space lands Public Lands and Natural Resources Real estate appraisal Tax deductions

Land Preservation Tax Fairness Act of 1993

Introduced: October 26, 1993 See on congress.gov
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This bill died when the 103rd Congress ended
It never became law before the 103rd Congress (1993–1994) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Oct 26, 1993
Referred to the House Committee on Ways and Means.
Oct 26, 1993
Introduced in House
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 Plain-English summary Congressional Research Service

Land Preservation Tax Fairness Act of 1993 - Amends the Internal Revenue Code to require taking into account, for purposes of determining gain, the entire adjusted basis of property sold to a tax-exempt charitable organization as conservation property.

Provides for determining the fair market value of restrictions on such property for purposes of determining the allowable deduction.

What's happening now October 26, 1993

Referred to the House Committee on Ways and Means.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 2
All 2 Democratic 1 Republican 1
D
Pallone, Frank
New Jersey · Mar 2, 1994
 R
Smith, Christopher H.
New Jersey · Jan 25, 1994
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 3374: Land Preservation Tax Fairness Act of 1993. 103rd Congress. Open America. https://openamerica.io/bill/103-HR-3374/
MLA
"H.R. 3374: Land Preservation Tax Fairness Act of 1993." 103rd Congress, 2026, Open America, https://openamerica.io/bill/103-HR-3374/.
Bluebook (legal)
H.R. 3374, 103rd Cong. (2026), https://openamerica.io/bill/103-HR-3374/.
Markdown link
[H.R. 3374: Land Preservation Tax Fairness Act of 1993](https://openamerica.io/bill/103-HR-3374/)
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