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HR 5056 109th Congress House

To amend the Internal Revenue Code of 1986 to encourage charitable contributions of real property for conservation purposes.

Introduced: April 27, 2006 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 109th Congress ended
It never became law before the 109th Congress (2005–2006) 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 30, 2006
Referred to the House Committee on Ways and Means.
Mar 30, 2006
Introduced in House
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 Latest action March 30, 2006

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to allow: (1) taxpayers making charitable contributions of real property for conservation purposes (qualified conservation contributions) to deduct up to 50% (currently, 30%) of their income for such contributions (100% for certain farmers or ranchers); and (2) a 15-year carryover of excess tax deduction amounts for such contributions.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 7
All 7 Republican 4
R
Diaz-Balart, Mario
Florida · Jun 29, 2006
 R
Blackburn, Marsha
Tennessee · Jun 6, 2006
BIGGERT, JUDY
· May 17, 2006
Brown-Waite, Ginny
· May 17, 2006
Davis, Geoff
· May 17, 2006
 R
McCaul, Michael T.
Texas · May 17, 2006
 R
Cole, Tom
Oklahoma · Apr 27, 2006
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 5056: To amend the Internal Revenue Code of 1986 to encourage charitable contributions of real property for conservation purposes.. 109th Congress. Open America. https://openamerica.io/bill/109-HR-5056/
MLA
"H.R. 5056: To amend the Internal Revenue Code of 1986 to encourage charitable contributions of real property for conservation purposes.." 109th Congress, 2026, Open America, https://openamerica.io/bill/109-HR-5056/.
Bluebook (legal)
H.R. 5056, 109th Cong. (2026), https://openamerica.io/bill/109-HR-5056/.
Markdown link
[H.R. 5056: To amend the Internal Revenue Code of 1986 to encourage charitable contributions of real property for conservation purposes.](https://openamerica.io/bill/109-HR-5056/)
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