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HR 2286 104th Congress House

Endangered Species Conservation Incentives Act of 1995

Official title: To amend the Internal Revenue Code of 1986 to provide tax incentives for the conservation of endangered species.

Introduced: November 1, 1995 See on congress.gov
Taxation AnimalsCharitable contributionsEasementsEconomics and Public Finance
More subjectsShow fewer subjects
Endangered speciesEnvironmental ProtectionEstate taxGovernment Operations and PoliticsGovernment trust fundsHabitat conservationIncome taxLand transfersLand useLawLimitation of actionsNature conservationPublic Lands and Natural ResourcesReal estate appraisalTax creditsTax deductionsTax exclusionTax refundsTax returns
This bill died when the 104th Congress ended
It never became law before the 104th Congress (1995–1996) 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
Sep 7, 1995
Referred to the House Committee on Ways and Means.
Sep 7, 1995
Introduced in House
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 Latest action September 7, 1995

Referred to the House Committee on Ways and Means.

 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.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
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APA
U.S. Congress. (2026). H.R. 2286: Endangered Species Conservation Incentives Act of 1995. 104th Congress. Open America. https://openamerica.io/bill/104-HR-2286/
MLA
"H.R. 2286: Endangered Species Conservation Incentives Act of 1995." 104th Congress, 2026, Open America, https://openamerica.io/bill/104-HR-2286/.
Bluebook (legal)
H.R. 2286, 104th Cong. (2026), https://openamerica.io/bill/104-HR-2286/.
Markdown link
[H.R. 2286: Endangered Species Conservation Incentives Act of 1995](https://openamerica.io/bill/104-HR-2286/)
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