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S 2436 115th Congress Senate Taxation Charitable contributions Income tax deductions Land use and conservation Wildlife conservation and habitat protection

Charitable Conservation Easement Program Integrity Act of 2018

Introduced: February 15, 2018 Introduced by: Daines, Steve Republican · Montana See on congress.gov
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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
Feb 15, 2018
Introduced in Senate
Feb 15, 2018
Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S1166)
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 Plain-English summary Congressional Research Service

Charitable Conservation Easement Program Integrity Act of 2018

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.

What's happening now February 15, 2018

Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S1166)

 Related & companion bills 1
  • HR 4459 Related bill Charitable Conservation Easement Program Integrity Act of 2017
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Democratic 1
D
Duckworth, Tammy
Illinois · Jul 9, 2018
Cite this page click to expand
APA
U.S. Congress. (2026). S. 2436: Charitable Conservation Easement Program Integrity Act of 2018. 115th Congress. Open America. https://openamerica.io/bill/115-S-2436/
MLA
"S. 2436: Charitable Conservation Easement Program Integrity Act of 2018." 115th Congress, 2026, Open America, https://openamerica.io/bill/115-S-2436/.
Bluebook (legal)
S. 2436, 115th Cong. (2026), https://openamerica.io/bill/115-S-2436/.
Markdown link
[S. 2436: Charitable Conservation Easement Program Integrity Act of 2018](https://openamerica.io/bill/115-S-2436/)
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