3.0.0 4459 2023-01-11T13:37:58Z 2023-01-11T13:37:58Z House HR 2017-11-28 115 [Congressional Record Volume 163, Number 193 (Tuesday, November 28, 2017)]From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]By Mr. THOMPSON of California:H.R. 4459.Congress has the power to enact this legislation pursuantto the following:Article I, Section I[Page H9468]]]> hswm00 Ways and Means Committee House Standing Referred to 2017-11-28T17:00:29Z Charitable Conservation Easement Program Integrity Act of 2018 115 2436 S 2018-02-15 Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S1166) Related bill CRS 2017-11-28 Referred to the House Committee on Ways and Means. IntroReferral H11100 2 House floor actions hswm00 Ways and Means Committee 2017-11-28 Introduced in House IntroReferral Intro-H 9 Library of Congress 2017-11-28 Introduced in House IntroReferral 1000 9 Library of Congress T000460 Rep. Thompson, Mike [D-CA-5] MIKE THOMPSON D CA 5 N K000376 Rep. Kelly, Mike [R-PA-3] Mike Kelly R PA 3 2017-11-28 True F000466 Rep. Fitzpatrick, Brian K. [R-PA-8] Brian Fitzpatrick R PA K. 8 2017-12-01 False L000557 Rep. Larson, John B. [D-CT-1] JOHN LARSON D CT B. 1 2017-12-12 False B000574 Rep. Blumenauer, Earl [D-OR-3] EARL BLUMENAUER D OR 3 2017-12-13 False G000559 Rep. Garamendi, John [D-CA-3] John Garamendi D CA 3 2017-12-14 False F000464 Rep. Faso, John J. [R-NY-19] John Faso R NY J. 19 2017-12-18 False G000410 Rep. Green, Gene [D-TX-29] GENE GREEN D TX 29 2018-03-26 False J000032 Rep. Jackson Lee, Sheila [D-TX-18] SHEILA JACKSON LEE D TX 18 2018-03-26 False R000577 Rep. Ryan, Tim [D-OH-13] TIM RYAN D OH 13 2018-03-26 False V000108 Rep. Visclosky, Peter J. [D-IN-1] PETER VISCLOSKY D IN J. 1 2018-04-13 False G000584 Rep. Gianforte, Greg [R-MT-At Large] Greg Gianforte R MT 0 2018-04-13 False P000592 Rep. Poe, Ted [R-TX-2] Ted Poe R TX 2 2018-05-09 False J000295 Rep. Joyce, David P. [R-OH-14] David Joyce R OH P. 14 2018-05-09 False W000800 Rep. Welch, Peter [D-VT-At Large] Peter Welch D VT 0 2018-09-04 False P000597 Rep. Pingree, Chellie [D-ME-1] Chellie Pingree D ME 1 2018-10-19 False E000293 Rep. Esty, Elizabeth H. [D-CT-5] Elizabeth Esty D CT H. 5 2018-11-14 False Taxation Charitable contributions Income tax deductions Land use and conservation Wildlife conservation and habitat protection Taxation 00 2017-11-28 Introduced in House 2018-03-20T16:02:54Z Charitable Conservation Easement Program Integrity Act of 2017

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.

]]> Charitable Conservation Easement Program Integrity Act of 2017 Display Title Charitable Conservation Easement Program Integrity Act of 2017 Short Titles as Introduced Charitable Conservation Easement Program Integrity Act of 2017 Official Title as Introduced To amend the Internal Revenue Code of 1986 to limit the amount of certain qualified conservation contributions. Introduced in House 2017-11-28T05:00:00Z https://www.govinfo.gov/content/pkg/BILLS-115hr4459ih/xml/BILLS-115hr4459ih.xml 2017-11-28 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.