3.0.0 664 2022-02-03T05:53:09Z 2022-02-03T05:53:09Z Senate S S 2011-03-29 112 ssfi00 Finance Committee Senate Standing Referred to 2011-03-29T19:01:40Z 112 2058 HR 2011-05-31 Referred to the House Committee on Ways and Means. Identical bill CRS 2011-03-29 ssfi00 Finance Committee Senate Read twice and referred to the Committee on Finance. IntroReferral 2011-03-29 Introduced in Senate IntroReferral 10000 9 Library of Congress L000550 Sen. Landrieu, Mary L. [D-LA] MARY LANDRIEU D LA N C000880 Sen. Crapo, Mike [R-ID] Mike Crapo R ID 2011-03-29 True Taxation Aquatic ecology Capital gains tax Income tax rates Lakes and rivers Land transfers Land use and conservation U.S. and foreign investments Wetlands Wildlife conservation and habitat protection Taxation

00 2011-03-29 Introduced in Senate 2011-04-27T12:26:50Z Wetlands Conservation Investment Act of 2011 - Amends the Internal Revenue Code to treat gain or loss from the sale or exchange of a mitigation bank credit by the sponsor of the mitigation bank (i.e., the wetland, stream, or other aquatic resource area that has been restored, established, enhanced, or preserved for the purpose of providing compensation for unavoidable impacts to aquatic resources) who earned such credit as the sale or exchange of a capital asset held for more than one year (thus allowing preferential tax treatment of such gain or loss). Exempts from tax withholding requirements any gain from sales of mitigation bank credits.

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Short Titles as Introduced Display Title Official Title as Introduced Introduced in Senate 2011-03-29T04:00:00Z https://www.govinfo.gov/content/pkg/BILLS-112s664is/xml/BILLS-112s664is.xml 2011-03-29 Read twice and referred to the Committee on Finance. text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain. Congressional Research Service, Library of Congress This file contains bill summaries and statuses for federal legislation. A bill summary describes the most significant provisions of a piece of legislation and details the effects the legislative text may have on current law and federal programs. Bill summaries are authored by the Congressional Research Service (CRS) of the Library of Congress. As stated in Public Law 91-510 (2 USC 166 (d)(6)), one of the duties of CRS is "to prepare summaries and digests of bills and resolutions of a public general nature introduced in the Senate or House of Representatives". For more information, refer to the User Guide that accompanies this file.