3.0.0 5019 2023-01-11T13:43:47Z 2023-01-11T13:43:47Z Senate S 2020-12-15 116 ssfi00 Finance Committee Senate Standing Referred to 2020-12-15T21:12:58Z Charitable Conservation Easement Program Integrity Act of 2019 116 1992 HR 2019-03-29 Referred to the House Committee on Ways and Means. 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 2019 116 170 S 2019-01-16 Read twice and referred to the Committee on Finance. Related 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 2020-12-15 ssfi00 Finance Committee Senate Read twice and referred to the Committee on Finance. IntroReferral 2020-12-15 Introduced in Senate IntroReferral 10000 9 Library of Congress D000618 Sen. Daines, Steve [R-MT] Steve Daines R MT N S000770 Sen. Stabenow, Debbie [D-MI] Debbie Stabenow D MI 2020-12-15 True G000386 Sen. Grassley, Chuck [R-IA] Charles Grassley R IA E. 2020-12-15 True W000779 Sen. Wyden, Ron [D-OR] Ron Wyden D OR 2020-12-15 True B001267 Sen. Bennet, Michael F. [D-CO] Michael Bennet D CO 2020-12-16 False V000128 Sen. Van Hollen, Chris [D-MD] Chris Van Hollen D MD 2020-12-16 False R000307 Sen. Roberts, Pat [R-KS] PAT ROBERTS R KS 2020-12-17 False T000464 Sen. Tester, Jon [D-MT] Jon Tester D MT 2020-12-17 False H001046 Sen. Heinrich, Martin [D-NM] Martin Heinrich D NM T. 2020-12-19 False Taxation Charitable contributions Income tax deductions Land use and conservation Wildlife conservation and habitat protection Taxation 00 2020-12-15 Introduced in Senate 2021-02-04T19:06:29Z 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.

]]> Charitable Conservation Easement Program Integrity Act of 2020 Display Title Charitable Conservation Easement Program Integrity Act of 2020 Short Title(s) as Introduced Charitable Conservation Easement Program Integrity Act of 2020 Introduced in Senate IS Official Title as Introduced A bill to amend the Internal Revenue Code of 1986 to limit the charitable deduction for certain qualified conservation contributions. Introduced in Senate IS Introduced in Senate 2020-12-15T05:00:00Z https://www.govinfo.gov/content/pkg/BILLS-116s5019is/xml/BILLS-116s5019is.xml 2020-12-15 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.