3.0.0 4164 2022-12-31T04:58:46Z 2023-09-05T17:28:05Z House HR 2021-06-24 117 [Congressional Record Volume 167, Number 110 (Thursday, June 24, 2021)][House]From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]By Mr. THOMPSON of California:H.R. 4164.Congress has the power to enact this legislation pursuantto the following:Article I[Page H3135]]]> hswm00 Ways and Means Committee House Standing Referred to 2021-06-24T14:07:25Z Charitable Conservation Easement Program Integrity Act of 2021 117 2256 S 2021-06-24 Read twice and referred to the Committee on Finance. Identical bill CRS EARN Act 117 4808 S 2022-09-08 Placed on Senate Legislative Calendar under General Orders. Calendar No. 480. Related bill CRS 2021-06-24 Referred to the House Committee on Ways and Means. IntroReferral H11100 2 House floor actions hswm00 Ways and Means Committee 2021-06-24 Introduced in House IntroReferral Intro-H 9 Library of Congress 2021-06-24 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 2021-06-24 True H001085 Rep. Houlahan, Chrissy [D-PA-6] Chrissy Houlahan D PA 6 2021-07-19 False M001203 Rep. Malinowski, Tom [D-NJ-7] Tom Malinowski D NJ 7 2021-07-21 False F000466 Rep. Fitzpatrick, Brian K. [R-PA-1] Brian Fitzpatrick R PA K. 1 2021-08-13 False P000614 Rep. Pappas, Chris [D-NH-1] Chris Pappas D NH 1 2021-08-23 False Y000062 Rep. Yarmuth, John A. [D-KY-3] John Yarmuth D KY A. 3 2021-08-23 False O000019 Rep. Obernolte, Jay [R-CA-8] Jay Obernolte R CA 8 2021-08-23 False K000382 Rep. Kuster, Ann M. [D-NH-2] Ann Kuster D NH M. 2 2021-09-20 False K000381 Rep. Kilmer, Derek [D-WA-6] Derek Kilmer D WA 6 2021-10-19 False P000034 Rep. Pallone, Frank, Jr. [D-NJ-6] FRANK PALLONE D NJ 6 2022-06-03 False G000559 Rep. Garamendi, John [D-CA-3] John Garamendi D CA 3 2022-06-03 False Taxation Taxation 00 2021-06-24 Introduced in House 2021-08-23T14:40:15Z Charitable Conservation Easement Program Integrity Act of 2021

This bill imposes a limitation on the tax deduction for qualified conservation contributions made by certain partnerships if the amount of the contribution exceeds 2.5% times the sum of each partner's relevant basis in the partnership. This limitation also applies to other pass-thru entities, such as S corporations.

]]> Charitable Conservation Easement Program Integrity Act of 2021 Official Title as Introduced To amend the Internal Revenue Code of 1986 to limit the charitable deduction for certain qualified conservation contributions. Introduced in House IH Display Title Charitable Conservation Easement Program Integrity Act of 2021 Short Title(s) as Introduced Charitable Conservation Easement Program Integrity Act of 2021 Introduced in House IH Introduced in House 2021-06-24T04:00:00Z https://www.govinfo.gov/content/pkg/BILLS-117hr4164ih/xml/BILLS-117hr4164ih.xml 2021-06-24 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.