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HR 522 104th Congress House Taxation Conservation of natural resources Environmental Protection Estate tax Land transfers Open space lands Public Lands and Natural Resources Tax credits

Federal Open Space Acquisition and Preservation Act of 1995

Introduced: January 13, 1995 See on congress.gov
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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 4 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jul 12, 1995
Committee Hearings Held.
Jul 11, 1995
Committee Hearings Held.
Jan 13, 1995
Referred to the House Committee on Ways and Means.
Jan 13, 1995
Introduced in House
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 Plain-English summary Congressional Research Service

Federal Open Space Acquisition and Preservation Act of 1995 - Amends the Internal Revenue Code to allow a credit against estate taxes for certain transfers of real property to Federal agencies for conservation purposes. Disallows a deduction under estate tax provisions for a transfer for which such credit has been taken.

What's happening now July 12, 1995

Committee Hearings Held.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 2
All 2 Democratic 1 Republican 1
R
Smith, Christopher H.
New Jersey · Jan 24, 1995
 D
Pallone, Frank
New Jersey · Jan 13, 1995
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 522: Federal Open Space Acquisition and Preservation Act of 1995. 104th Congress. Open America. https://openamerica.io/bill/104-HR-522/
MLA
"H.R. 522: Federal Open Space Acquisition and Preservation Act of 1995." 104th Congress, 2026, Open America, https://openamerica.io/bill/104-HR-522/.
Bluebook (legal)
H.R. 522, 104th Cong. (2026), https://openamerica.io/bill/104-HR-522/.
Markdown link
[H.R. 522: Federal Open Space Acquisition and Preservation Act of 1995](https://openamerica.io/bill/104-HR-522/)
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