3.0.0 2713 2023-01-11T13:24:32Z 2023-01-11T13:24:32Z House H HR 2013-07-17 113 From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]By Mr. MEADOWS:H.R. 2713.Congress has the power to enact this legislation pursuantto the following:Clause 1, Section 8 of Article 1 of the United StatesConstitution which reads:``The Congress shall have Power to lay and collect Taxes,Duties, Imposts, and Excises, to pay the Debts, and providefor the common Defense and General Welfare of the UnitedStates; but all Duties and Imposts and Excises shall beuniform throughout the United States.'[Page H4598]]]> hswm00 Ways and Means Committee House Standing Referred to 2013-07-17T14:01:10Z 2013-07-17 Referred to the House Committee on Ways and Means. IntroReferral H11100 2 House floor actions hswm00 Ways and Means Committee 2013-07-17 Introduced in House IntroReferral Intro-H 9 Library of Congress 2013-07-17 Introduced in House IntroReferral 1000 9 Library of Congress M001187 Rep. Meadows, Mark [R-NC-11] Mark Meadows R NC 11 N Taxation Income tax exclusion Land transfers Land use and conservation Social work, volunteer service, charitable organizations Tax-exempt organizations Transfer and inheritance taxes Taxation

00 2013-07-17 Introduced in House 2013-08-29T19:26:15Z Capital Gains Easement Act of 2013 - Amends the Internal Revenue Code to exclude from gross income, for income tax purposes, any gain from the sale or grant of a qualified real property interest to a tax-exempt organization made exclusively for conservation purposes. Defines "qualified real property interest" as any interest in real property which 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. Exempts such a sale or grant of a qualified real property interest from the application of estate tax property valuation rules.

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Display Title Official Title as Introduced Introduced in House IH Short Titles as Introduced Introduced in House 2013-07-17T04:00:00Z https://www.govinfo.gov/content/pkg/BILLS-113hr2713ih/xml/BILLS-113hr2713ih.xml 2013-07-17 Referred to the House Committee on Ways and Means. 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.