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S 4751 116th Congress Senate Taxation

Charitable Conservation Easement Program Integrity Act of 2020

Introduced: September 29, 2020 Introduced by: Daines, Steve Republican · Montana See on congress.gov
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This bill died when the 116th Congress ended
It never became law before the 116th Congress (2019–2020) 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 29, 2020
Read twice and referred to the Committee on Finance.
Sep 29, 2020
Introduced in Senate
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 Plain-English summary Congressional Research Service

Charitable Conservation Easement Program Integrity Act of 2020

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.

What's happening now September 29, 2020

Read twice and referred to the Committee on Finance.

 Related & companion bills 4
  • HR 1992 Related bill Charitable Conservation Easement Program Integrity Act of 2019
  • S 170 Related bill Charitable Conservation Easement Program Integrity Act of 2019
  • HR 8842 Related bill Charitable Conservation Easement Program Integrity Act of 2020
  • S 5019 Related bill Charitable Conservation Easement Program Integrity Act of 2020
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Republican 1
R
Grassley, Chuck
Iowa · Sep 29, 2020
Cite this page click to expand
APA
U.S. Congress. (2026). S. 4751: Charitable Conservation Easement Program Integrity Act of 2020. 116th Congress. Open America. https://openamerica.io/bill/116-S-4751/
MLA
"S. 4751: Charitable Conservation Easement Program Integrity Act of 2020." 116th Congress, 2026, Open America, https://openamerica.io/bill/116-S-4751/.
Bluebook (legal)
S. 4751, 116th Cong. (2026), https://openamerica.io/bill/116-S-4751/.
Markdown link
[S. 4751: Charitable Conservation Easement Program Integrity Act of 2020](https://openamerica.io/bill/116-S-4751/)
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