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HR 6999 115th Congress House

Conservation Capital Gains Exclusion Act of 2018

Official title: To amend the Internal Revenue Code of 1986 to exclude from gross income gain the sale of land and/or other qualified real property interests in sales for conservation purposes.

Introduced: September 28, 2018 See on congress.gov
Taxation Capital gains taxIncome tax exclusionLand transfersLand use and conservation
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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
Sep 28, 2018
Referred to the House Committee on Ways and Means.
Sep 28, 2018
Introduced in House
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 Latest action September 28, 2018

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Conservation Capital Gains Exclusion Act of 2018

This bill amends the Internal Revenue Code to exclude from gross income, for income tax purposes, any gain from the sale of land or a qualified real property interest to a qualified organization exclusively for conservation purposes.

A "qualified organization" includes certain governmental units and tax-exempt organizations.

A "qualified real property interest" is any interest in real property that is: (1) the entire interest of the taxpayer, (2) a remainder interest, or (3) a restriction (granted in perpetuity) on the use which may be made of the real property.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
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APA
U.S. Congress. (2026). H.R. 6999: Conservation Capital Gains Exclusion Act of 2018. 115th Congress. Open America. https://openamerica.io/bill/115-HR-6999/
MLA
"H.R. 6999: Conservation Capital Gains Exclusion Act of 2018." 115th Congress, 2026, Open America, https://openamerica.io/bill/115-HR-6999/.
Bluebook (legal)
H.R. 6999, 115th Cong. (2026), https://openamerica.io/bill/115-HR-6999/.
Markdown link
[H.R. 6999: Conservation Capital Gains Exclusion Act of 2018](https://openamerica.io/bill/115-HR-6999/)
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