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HR 2286 104th Congress House Taxation Animals Charitable contributions Easements Economics and Public Finance Endangered species Environmental Protection Estate tax Government Operations and Politics Government trust funds Habitat conservation Income tax Land transfers Land use Law Limitation of actions Nature conservation Public Lands and Natural Resources Real estate appraisal Tax credits

Endangered Species Conservation Incentives Act of 1995

Introduced: September 7, 1995 See on congress.gov
 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Sep 7, 1995
Referred to the House Committee on Ways and Means.
Sep 7, 1995
Introduced in House
 Plain-English summary Congressional Research Service

Endangered Species Conservation Incentives Act of 1995 - Amends the Internal Revenue Code to permit a taxpayer to designate any overpayment for endangered species conservation.

Establishes the Endangered Species Conservation Trust Fund in the Treasury into which the designated amount will be transferred.

Deducts from the value of a taxable estate an amount equal to the value of any endangered species agreement property included in the estate. Provides for the recapture of such benefit in certain cases.

Sets forth a provision providing for the valuation of a conservation easement.

Allows a limited credit for endangered species conservation agreement costs.

What's happening now September 7, 1995

Referred to the House Committee on Ways and Means.

 Committees of jurisdiction 1