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HR 1309 107th Congress House

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…

Official title: To amend the Internal Revenue Code of 1986 to encourage contributions by individuals of capital gain real property for conservation purposes, to encourage qual… Show full official titleShow less

Official title: 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
Taxation AnimalsCapital gains taxCharitable contributionsConservation easements
More subjectsShow fewer subjects
Environmental ProtectionEstate taxFinance and Financial SectorFishingHuntingIncome taxNature conservationOutdoor recreationPersonal income taxPublic Lands and Natural ResourcesReal propertySports and RecreationTax deductionsTax exclusionValuation
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This bill died when the 107th Congress ended
It never became law before the 107th Congress (2001–2002) 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
Mar 29, 2001
Referred to the House Committee on Ways and Means.
Mar 29, 2001
Introduced in House
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 Latest action March 29, 2001

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service
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.
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Democratic 1
D
McGovern, James P.
Massachusetts · Mar 29, 2001
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APA
U.S. Congress. (2026). H.R. 1309: 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.. 107th Congress. Open America. https://openamerica.io/bill/107-HR-1309/
MLA
"H.R. 1309: 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.." 107th Congress, 2026, Open America, https://openamerica.io/bill/107-HR-1309/.
Bluebook (legal)
H.R. 1309, 107th Cong. (2026), https://openamerica.io/bill/107-HR-1309/.
Markdown link
[H.R. 1309: 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.](https://openamerica.io/bill/107-HR-1309/)
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