Charitable Conservation Easement Program Integrity Act of 2019
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Charitable Conservation Easement Program Integrity Act of 2019
This bill limits 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 three taxable years after the individual becomes a partner in the partnership. It does not apply to certain family partnerships.
Referred to the House Committee on Ways and Means.
- Introduced in House Formatted Text PDF Formatted XML
Cite this page
U.S. Congress. (2026). H.R. 1992: Charitable Conservation Easement Program Integrity Act of 2019. 116th Congress. Open America. https://openamerica.io/bill/116-HR-1992/
"H.R. 1992: Charitable Conservation Easement Program Integrity Act of 2019." 116th Congress, 2026, Open America, https://openamerica.io/bill/116-HR-1992/.
H.R. 1992, 116th Cong. (2026), https://openamerica.io/bill/116-HR-1992/.
[H.R. 1992: Charitable Conservation Easement Program Integrity Act of 2019](https://openamerica.io/bill/116-HR-1992/)