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S 664 112th Congress Senate

Wetlands Conservation Investment Act of 2011

Official title: A bill to amend the Internal Revenue Code of 1986 to clarify the capital gain or loss treatment of the sale or exchange of mitigation credits earned by restoring wetlands, and for other purposes.

Introduced: March 29, 2011 See on congress.gov
Taxation Aquatic ecologyCapital gains taxIncome tax ratesLakes and rivers
More subjectsShow fewer subjects
Land transfersLand use and conservationU.S. and foreign investmentsWetlandsWildlife conservation and habitat protection
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This bill died when the 112th Congress ended
It never became law before the 112th Congress (2011–2012) 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, 2011
Read twice and referred to the Committee on Finance.
Mar 29, 2011
Introduced in Senate
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 Latest action March 29, 2011

Read twice and referred to the Committee on Finance.

 Plain-English summary Congressional Research Service

Wetlands Conservation Investment Act of 2011 - Amends the Internal Revenue Code to treat gain or loss from the sale or exchange of a mitigation bank credit by the sponsor of the mitigation bank (i.e., the wetland, stream, or other aquatic resource area that has been restored, established, enhanced, or preserved for the purpose of providing compensation for unavoidable impacts to aquatic resources) who earned such credit as the sale or exchange of a capital asset held for more than one year (thus allowing preferential tax treatment of such gain or loss). Exempts from tax withholding requirements any gain from sales of mitigation bank credits.

 Related & companion bills 1
  • HR 2058 Identical bill Wetlands Conservation Investment Act of 2011
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Republican 1
R
Crapo, Mike
Idaho · Mar 29, 2011
Cite this page click to expand
APA
U.S. Congress. (2026). S. 664: Wetlands Conservation Investment Act of 2011. 112th Congress. Open America. https://openamerica.io/bill/112-S-664/
MLA
"S. 664: Wetlands Conservation Investment Act of 2011." 112th Congress, 2026, Open America, https://openamerica.io/bill/112-S-664/.
Bluebook (legal)
S. 664, 112th Cong. (2026), https://openamerica.io/bill/112-S-664/.
Markdown link
[S. 664: Wetlands Conservation Investment Act of 2011](https://openamerica.io/bill/112-S-664/)
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