3.0.0 1992 2022-11-01T18:47:26Z 2022-11-01T18:47:26Z House HR 2019-03-29 116 [Congressional Record Volume 165, Number 55 (Friday, March 29, 2019)][House]From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]By Mr. THOMPSON of California:H.R. 1992.Congress has the power to enact this legislation pursuantto the following:Article I[Page H2923]]]> hswm00 Ways and Means Committee House Standing Referred to 2019-03-29T18:31:10Z Charitable Conservation Easement Program Integrity Act of 2019 116 170 S 2019-01-16 Read twice and referred to the Committee on Finance. Identical bill CRS Charitable Conservation Easement Program Integrity Act of 2020 116 4751 S 2020-09-29 Read twice and referred to the Committee on Finance. Related bill CRS Charitable Conservation Easement Program Integrity Act of 2020 116 8842 HR 2020-12-02 Referred to the House Committee on Ways and Means. Related bill CRS Charitable Conservation Easement Program Integrity Act of 2020 116 5019 S 2020-12-15 Read twice and referred to the Committee on Finance. Related bill CRS 2019-03-29 Referred to the House Committee on Ways and Means. IntroReferral H11100 2 House floor actions hswm00 Ways and Means Committee 2019-03-29 Introduced in House IntroReferral Intro-H 9 Library of Congress 2019-03-29 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-16] Mike Kelly R PA 16 2019-03-29 True F000466 Rep. Fitzpatrick, Brian K. [R-PA-1] Brian Fitzpatrick R PA K. 1 2019-04-04 False S001201 Rep. Suozzi, Thomas R. [D-NY-3] Thomas Suozzi D NY R. 3 2019-04-08 False G000584 Rep. Gianforte, Greg [R-MT-At Large] Greg Gianforte R MT 0 2019-04-08 False K000382 Rep. Kuster, Ann M. [D-NH-2] Ann Kuster D NH M. 2 2019-04-09 False P000614 Rep. Pappas, Chris [D-NH-1] Chris Pappas D NH 1 2019-04-10 False F000459 Rep. Fleischmann, Charles J. "Chuck" [R-TN-3] Charles Fleischmann R TN J. "Chuck" 3 2019-04-10 False G000559 Rep. Garamendi, John [D-CA-3] John Garamendi D CA 3 2019-04-18 False M000312 Rep. McGovern, James P. [D-MA-2] JAMES MCGOVERN D MA P. 2 2019-04-18 False H001053 Rep. Hartzler, Vicky [R-MO-4] Vicky Hartzler R MO 4 2019-04-25 False C001121 Rep. Crow, Jason [D-CO-6] Jason Crow D CO 6 2019-04-25 False V000108 Rep. Visclosky, Peter J. [D-IN-1] PETER VISCLOSKY D IN J. 1 2019-04-25 False C001122 Rep. Cunningham, Joe [D-SC-1] Joe Cunningham D SC 1 2019-05-08 False P000096 Rep. Pascrell, Bill, Jr. [D-NJ-9] WILLIAM PASCRELL D NJ J. 9 2019-05-09 False R000606 Rep. Raskin, Jamie [D-MD-8] Jamie Raskin D MD 8 2019-05-15 False P000613 Rep. Panetta, Jimmy [D-CA-20] Jimmy Panetta D CA 20 2019-05-30 False C001053 Rep. Cole, Tom [R-OK-4] Tom Cole R OK 4 2019-06-21 False P000607 Rep. Pocan, Mark [D-WI-2] Mark Pocan D WI 2 2019-06-26 False D000617 Rep. DelBene, Suzan K. [D-WA-1] Suzan DelBene D WA K. 1 2019-08-13 False P000593 Rep. Perlmutter, Ed [D-CO-7] Ed Perlmutter D CO 7 2019-08-16 False D000630 Rep. Delgado, Antonio [D-NY-19] Antonio Delgado D NY 19 2019-10-21 False E000299 Rep. Escobar, Veronica [D-TX-16] Veronica Escobar D TX 16 2019-11-12 False K000188 Rep. Kind, Ron [D-WI-3] RON KIND D WI 3 2019-11-12 False S001216 Rep. Schrier, Kim [D-WA-8] Kim Schrier D WA 8 2019-12-04 False A000378 Rep. Axne, Cynthia [D-IA-3] Cynthia Axne D IA 3 2019-12-06 False M001203 Rep. Malinowski, Tom [D-NJ-7] Tom Malinowski D NJ 7 2019-12-06 False W000800 Rep. Welch, Peter [D-VT-At Large] Peter Welch D VT 0 2020-02-25 False D000631 Rep. Dean, Madeleine [D-PA-4] Madeleine Dean D PA 4 2020-03-12 False Y000065 Rep. Yoho, Ted S. [R-FL-3] Ted Yoho R FL S. 3 2020-05-08 False H001085 Rep. Houlahan, Chrissy [D-PA-6] Chrissy Houlahan D PA 6 2020-09-11 False G000581 Rep. Gonzalez, Vicente [D-TX-15] Vicente Gonzalez D TX 15 2020-10-23 False S001190 Rep. Schneider, Bradley Scott [D-IL-10] Bradley Schneider D IL Scott 10 2020-10-23 False K000381 Rep. Kilmer, Derek [D-WA-6] Derek Kilmer D WA 6 2020-12-16 False K000009 Rep. Kaptur, Marcy [D-OH-9] MARCY KAPTUR D OH 9 2020-12-16 False Taxation Charitable contributions Income tax deductions Land use and conservation Wildlife conservation and habitat protection Taxation 00 2019-03-29 Introduced in House 2019-04-16T19:44:27Z 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.

]]> Charitable Conservation Easement Program Integrity Act of 2019 Display Title Charitable Conservation Easement Program Integrity Act of 2019 Official Title as Introduced To amend the Internal Revenue Code of 1986 to limit the amount of certain qualified conservation contributions. Introduced in House IH Short Title(s) as Introduced Charitable Conservation Easement Program Integrity Act of 2019 Introduced in House IH Introduced in House 2019-03-29T04:00:00Z https://www.govinfo.gov/content/pkg/BILLS-116hr1992ih/xml/BILLS-116hr1992ih.xml 2019-03-29 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.