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HR 4459 115th Congress House

Charitable Conservation Easement Program Integrity Act of 2017

Official title: To amend the Internal Revenue Code of 1986 to limit the amount of certain qualified conservation contributions.

Introduced: December 1, 2017 Introduced by: Thompson, Mike Democratic · California See on congress.gov
Taxation Charitable contributionsIncome tax deductionsLand use and conservationWildlife conservation and habitat protection
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This bill died when the 115th Congress ended
It never became law before the 115th Congress (2017–2018) 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
Nov 28, 2017
Referred to the House Committee on Ways and Means.
Nov 28, 2017
Introduced in House
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 Latest action November 28, 2017

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Charitable Conservation Easement Program Integrity Act of 2017

This bill amends the Internal Revenue Code to limit the aggregate amount of a partner's annual tax deductions for qualified conservation contributions of a partnership to 2.5 times the partner's adjusted basis in the partnership. (Under current law, a "qualified conservation contribution" is the contribution of a qualified real property interest to a qualified organization exclusively for conservation purposes.)

The limitation applies for the first five years after the individual becomes a partner in the partnership. It does not apply to certain family partnerships.

 Related & companion bills 1
  • S 2436 Related bill Charitable Conservation Easement Program Integrity Act of 2018
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 12
All 12 Democratic 4 Republican 3
Esty, Elizabeth
· Nov 14, 2018
 D
Pingree, Chellie
Maine · Oct 19, 2018
 D
Welch, Peter
Vermont · Sep 4, 2018
 R
Joyce, David P.
Ohio · May 9, 2018
Poe, Ted
· May 9, 2018
Gianforte, Greg
· Apr 13, 2018
VISCLOSKY, PETER
· Apr 13, 2018
Faso, John
· Dec 18, 2017
 D
Garamendi, John
California · Dec 14, 2017
 D
Larson, John B.
Connecticut · Dec 12, 2017
 R
Fitzpatrick, Brian K.
Pennsylvania · Dec 1, 2017
 R
Kelly, Mike
Pennsylvania · Nov 28, 2017
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 4459: Charitable Conservation Easement Program Integrity Act of 2017. 115th Congress. Open America. https://openamerica.io/bill/115-HR-4459/
MLA
"H.R. 4459: Charitable Conservation Easement Program Integrity Act of 2017." 115th Congress, 2026, Open America, https://openamerica.io/bill/115-HR-4459/.
Bluebook (legal)
H.R. 4459, 115th Cong. (2026), https://openamerica.io/bill/115-HR-4459/.
Markdown link
[H.R. 4459: Charitable Conservation Easement Program Integrity Act of 2017](https://openamerica.io/bill/115-HR-4459/)
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