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S 701 107th Congress Senate

Rural Heritage Conservation Act

Official title: A bill to amend the Internal Revenue Code of 1986 to provide special rules for the charitable deduction for conservation contributions of land by eligible farmers and ranchers, and for other purposes.

Introduced: June 11, 2002 See on congress.gov
Taxation Agricultural conservationAgriculture and FoodBusiness income taxCapital gains tax
More subjectsShow fewer subjects
Charitable contributionsCommerceConservation easementsEnvironmental ProtectionEstate taxFarm corporationsFarm landsFarmersIncome taxLand transfersMetropolitan areasNature conservationPersonal income taxPublic Lands and Natural ResourcesTax deductions
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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 3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jun 12, 2001
Committee on Finance. Hearings held.
Apr 5, 2001
Introduced in Senate
Apr 5, 2001
Read twice and referred to the Committee on Finance.
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 Latest action June 12, 2001

Committee on Finance. Hearings held.

 Plain-English summary Congressional Research Service
Rural Heritage Conservation Act - Amends the Internal Revenue Code, with respect to farm and ranch land, to: (1) establish special rules for the charitable contribution of such land; (2) treat a farmer or rancher as an individual with respect to any such contribution with respect to the charitable contribution limit; and (3) expand, for estate tax purposes, the definition of land which may qualify for a conservation contribution.
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Republican 1
R
Grassley, Chuck
Iowa · Jun 11, 2002
Cite this page click to expand
APA
U.S. Congress. (2026). S. 701: Rural Heritage Conservation Act. 107th Congress. Open America. https://openamerica.io/bill/107-S-701/
MLA
"S. 701: Rural Heritage Conservation Act." 107th Congress, 2026, Open America, https://openamerica.io/bill/107-S-701/.
Bluebook (legal)
S. 701, 107th Cong. (2026), https://openamerica.io/bill/107-S-701/.
Markdown link
[S. 701: Rural Heritage Conservation Act](https://openamerica.io/bill/107-S-701/)
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