HR 1309
107th Congress
House
Taxation
Animals
Capital gains tax
Charitable contributions
Conservation easements
Environmental Protection
Estate tax
Finance and Financial Sector
Fishing
Hunting
Income tax
Nature conservation
Outdoor recreation
Personal income tax
Public Lands and Natural Resources
Real property
Sports and Recreation
Tax deductions
Tax exclusion
Valuation
To amend the Internal Revenue Code of 1986 to encourage contributions by individuals of capital gain real property for conservation purposes, to encourage qualified conservation contributions, and to modify the rules governing the estate tax exclusion for land subject to a qualified conservation easement.
Introduced: March 29, 2001
See on congress.gov
Everywhere this bill has been
2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Mar 29, 2001
Referred to the House Committee on Ways and Means.
Mar 29, 2001
Introduced in House
Plain-English summary
Amends the Internal Revenue Code to exclude contributions of any qualified conservation contribution or capital gain real property made for conservation purposes from the application of the special limitation on contributions of capital gain property and from the application of the five-year carryover limitation. Repeals specified property location restrictions on the estate tax exclusion for property subject to a qualified conservation easement.
What's happening now
Referred to the House Committee on Ways and Means.
Committees of jurisdiction
1
Cosponsors
1