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