S 1366
104th Congress
Senate
Taxation
Animals
Commerce
Corporation taxes
Endangered species
Environmental Protection
Estate tax
Government Operations and Politics
Government paperwork
Land use
Law
Partnerships
Public Lands and Natural Resources
Real estate appraisal
Small business
Tax deductions
Tax exclusion
Trusts and trustees
Wildlife conservation
A bill to amend the Internal Revenue Code of 1986 to allow a deduction from the gross estate of a decedent in an amount equal to the value of real property subject to an endangered species conservation agreement.
Introduced: October 26, 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
Oct 26, 1995
Read twice and referred to the Committee on Finance.
Oct 26, 1995
Introduced in Senate
Plain-English summary
Amends the Internal Revenue Code to allow a deduction from the value of the gross estate of a decedent of an amount equal to the adjusted value of real property included in a gross estate which is subject to an endangered species conservation agreement. Provides for recapture of the benefit in certain cases.
What's happening now
Read twice and referred to the Committee on Finance.
Committees of jurisdiction
1
Cosponsors
1