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S 701 108th Congress Senate

A bill to amend the Internal Revenue Code of 1986 to encourage contributions of capital gain real property made for conservation purposes.

Introduced: March 25, 2003 See on congress.gov
Taxation Agricultural conservationAgriculture and FoodCapital gains taxCharitable contributions
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CommerceCorporation taxesEnvironmental ProtectionFarmersIncome taxNature conservationPublic Lands and Natural ResourcesReal propertyTax deductions
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This bill died when the 108th Congress ended
It never became law before the 108th Congress (2003–2004) 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
Mar 25, 2003
Read twice and referred to the Committee on Finance.
Mar 25, 2003
Sponsor introductory remarks on measure. (CR S4380-4381)
Mar 25, 2003
Introduced in Senate
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 Latest action March 25, 2003

Read twice and referred to the Committee on Finance.

 Plain-English summary Congressional Research Service
Amends the Internal Revenue Code to provide additional tax incentives with respect to capital gain contributions to encourage qualified conservation, with special rules for eligible farmers and ranchers in particular.
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Republican 1
R
Grassley, Chuck
Iowa · Mar 25, 2003
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APA
U.S. Congress. (2026). S. 701: A bill to amend the Internal Revenue Code of 1986 to encourage contributions of capital gain real property made for conservation purposes.. 108th Congress. Open America. https://openamerica.io/bill/108-S-701/
MLA
"S. 701: A bill to amend the Internal Revenue Code of 1986 to encourage contributions of capital gain real property made for conservation purposes.." 108th Congress, 2026, Open America, https://openamerica.io/bill/108-S-701/.
Bluebook (legal)
S. 701, 108th Cong. (2026), https://openamerica.io/bill/108-S-701/.
Markdown link
[S. 701: A bill to amend the Internal Revenue Code of 1986 to encourage contributions of capital gain real property made for conservation purposes.](https://openamerica.io/bill/108-S-701/)
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