[Congressional Bills 111th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1831 Introduced in House (IH)]

111th CONGRESS
  1st Session
                                H. R. 1831

   To amend the Internal Revenue Code of 1986 to make permanent the 
special rule for contributions of qualified conservation contributions.


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                    IN THE HOUSE OF REPRESENTATIVES

                             March 31, 2009

 Mr. Thompson of California (for himself, Mr. Cantor, Mr. Blumenauer, 
 Mr. Brady of Texas, Mr. Davis of Alabama, Mr. Doggett, Mr. Etheridge, 
   Mr. Higgins, Mr. Kind, Mr. Larson of Connecticut, Mr. Roskam, Ms. 
Schwartz, Mr. Yarmuth, Mr. Altmire, Mr. Bachus, Ms. Baldwin, Mr. Bishop 
 of New York, Mrs. Blackburn, Mr. Boozman, Mr. Burton of Indiana, Mrs. 
    Capps, Mr. Cardoza, Mr. Carnahan, Mr. Carney, Mr. Chandler, Mr. 
   Conaway, Mr. Connolly of Virginia, Mr. Costa, Mr. Courtney, Mrs. 
   Dahlkemper, Mr. Delahunt, Ms. DeLauro, Mr. Dent, Mr. Lincoln Diaz-
Balart of Florida, Mr. Dingell, Mr. Ehlers, Mr. Ellison, Mr. Engel, Ms. 
 Eshoo, Mr. Fortenberry, Mr. Frelinghuysen, Mr. Gerlach, Ms. Giffords, 
   Mr. Goodlatte, Mr. Hall of New York, Mr. Hastings of Florida, Mr. 
 Hinchey, Ms. Hirono, Mr. Holt, Mr. Honda, Mr. Israel, Mr. Kagen, Mr. 
 Kennedy, Mr. Kildee, Mr. King of New York, Mr. Kissell, Mr. Kratovil, 
    Mr. Langevin, Mrs. Lowey, Mrs. Lummis, Mr. Daniel E. Lungren of 
  California, Mrs. Maloney, Ms. Markey of Colorado, Mr. McCotter, Mr. 
McIntyre, Mr. McNerney, Mr. Michaud, Mr. Miller of North Carolina, Mr. 
 George Miller of California, Mr. Mitchell, Mr. Murphy of Connecticut, 
  Mr. Patrick J. Murphy of Pennsylvania, Mr. Olver, Mr. Paulsen, Mr. 
Perriello, Ms. Pingree of Maine, Mr. Pitts, Mr. Polis of Colorado, Mr. 
 Price of North Carolina, Mr. Putnam, Mr. Paul, Mr. Ross, Mr. Salazar, 
  Mr. Schauer, Mr. Schiff, Mr. Sestak, Mr. Shuler, Mrs. Tauscher, Mr. 
  Thornberry, Mr. Waxman, Mr. Weiner, Mr. Wittman, Mr. Wolf, and Ms. 
   Woolsey) introduced the following bill; which was referred to the 
                      Committee on Ways and Means

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                                 A BILL


 
   To amend the Internal Revenue Code of 1986 to make permanent the 
special rule for contributions of qualified conservation contributions.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Conservation Easement Incentive Act 
of 2009''.

SEC. 2. SPECIAL RULE FOR CONTRIBUTIONS OF QUALIFIED CONSERVATION 
              CONTRIBUTIONS MADE PERMANENT.

    (a) In General.--
            (1) Individuals.--Subparagraph (E) of section 170(b)(1) of 
        the Internal Revenue Code of 1986 (relating to contributions of 
        qualified conservation contributions) is amended by striking 
        clause (vi).
            (2) Corporations.--Subparagraph (B) of section 170(b)(2) of 
        such Code (relating to qualified conservation contributions) is 
        amended by striking clause (iii).
    (b) Effective Date.--The amendments made by this section shall 
apply to contributions made in taxable years beginning after the date 
of the enactment of this Act.
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