[Congressional Bills 113th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2807 Reported in House (RH)]

                                                 Union Calendar No. 367
113th CONGRESS
  2d Session
                                H. R. 2807

                          [Report No. 113-494]

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


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             July 24, 2013

 Mr. Gerlach (for himself, Mr. Thompson of California, Mr. Bachus, Mr. 
  Bishop of New York, Mrs. Black, Mrs. Blackburn, Mr. Blumenauer, Ms. 
Bordallo, Ms. Brown of Florida, Ms. Brownley of California, Mrs. Capps, 
Mr. Cartwright, Mr. Cicilline, Mr. Coffman, Mr. Cohen, Mr. Conaway, Mr. 
 Connolly, Mr. Costa, Mr. Crawford, Mr. Crenshaw, Mr. Rodney Davis of 
    Illinois, Ms. DeGette, Ms. DeLauro, Ms. DelBene, Mr. Dent, Mr. 
 DesJarlais, Mr. Diaz-Balart, Mr. Dingell, Mr. Duffy, Mr. Ellison, Mr. 
      Engel, Mr. Enyart, Ms. Eshoo, Ms. Esty, Mr. Farenthold, Mr. 
 Fitzpatrick, Mr. Fleischmann, Mr. Fortenberry, Mr. Frelinghuysen, Mr. 
  Garamendi, Mr. Gardner, Mr. Garrett, Mr. Gibson, Mr. Goodlatte, Mr. 
 Griffin of Arkansas, Mr. Grimm, Mr. Guthrie, Ms. Hanabusa, Mr. Hanna, 
Mr. Harper, Mr. Holt, Mr. Honda, Mr. Huffman, Mr. Hurt, Mr. Israel, Mr. 
  Johnson of Ohio, Ms. Kaptur, Mr. Keating, Mr. Kind, Mr. King of New 
York, Mr. King of Iowa, Ms. Kuster, Mr. Lance, Mr. Langevin, Mr. Larson 
  of Connecticut, Ms. Lee of California, Mr. Lewis, Mr. Loebsack, Ms. 
Lofgren, Mr. Luetkemeyer, Mr. Ben Ray Lujan of New Mexico, Mrs. Lummis, 
 Mr. Sean Patrick Maloney of New York, Mr. Matheson, Ms. McCollum, Mr. 
   McGovern, Mr. McIntyre, Mr. Meadows, Mr. Meehan, Mr. Michaud, Mr. 
 Miller of Florida, Mr. Moran, Mr. Murphy of Florida, Mr. Nadler, Mrs. 
 Napolitano, Mr. Neal, Mrs. Negrete McLeod, Ms. Norton, Mr. Nunnelee, 
     Mr. Olson, Mr. Perlmutter, Mr. Peters of Michigan, Mr. Roe of 
 Tennessee, Mr. Petri, Mr. Pierluisi, Ms. Pingree of Maine, Mr. Pitts, 
   Mr. Polis, Mr. Price of North Carolina, Mr. Rangel, Mr. Rogers of 
  Kentucky, Mr. Rogers of Alabama, Mr. Rokita, Ms. Ros-Lehtinen, Mr. 
Runyan, Mr. Ruppersberger, Ms. Schakowsky, Mr. Schiff, Mr. Schock, Mr. 
   Schrader, Ms. Schwartz, Mr. Austin Scott of Georgia, Mr. Scott of 
Virginia, Mr. Serrano, Ms. Shea-Porter, Mr. Simpson, Ms. Slaughter, Mr. 
Smith of Texas, Ms. Speier, Mr. Terry, Mr. Thornberry, Mr. Tierney, Mr. 
 Tipton, Ms. Tsongas, Mr. Turner, Mr. Van Hollen, Mr. Walz, Mr. Watt, 
 Mr. Waxman, Mr. Welch, Mr. Wilson of South Carolina, Mr. Wittman, Mr. 
Womack, Mr. Yarmuth, and Mr. Young of Alaska) introduced the following 
      bill; which was referred to the Committee on Ways and Means

                             June 26, 2014

   Additional sponsors: Mr. Thompson of Mississippi, Mr. Latta, Mr. 
    Courtney, Mr. Owens, Mr. Sarbanes, Mr. Buchanan, Mrs. Davis of 
   California, Mr. Reed, Mr. Sanford, Mrs. Bustos, Mr. Doggett, Mr. 
Hastings of Florida, Mr. McCaul, Mr. Young of Indiana, Mr. Kilmer, Mr. 
  Gene Green of Texas, Mr. Posey, Mr. Castro of Texas, Mr. Himes, Mr. 
 O'Rourke, Mrs. McMorris Rodgers, Mr. Smith of Washington, Mr. Daines, 
Mr. Benishek, Mr. Grijalva, Mr. Sensenbrenner, Mr. Nolan, Mr. Peterson, 
 Mr. Westmoreland, Mr. Barletta, Mr. Pocan, Mr. Joyce, Mr. Thompson of 
   Pennsylvania, Mr. Cotton, Ms. Granger, Mr. Paulsen, Ms. Chu, Mr. 
  Marchant, Mr. Cummings, Mr. Kelly of Pennsylvania, Mr. DeFazio, Mr. 
 Tonko, Mr. Quigley, Mr. Sessions, Mr. Gingrey of Georgia, Mr. Heck of 
Washington, Mr. Higgins, Mr. Al Green of Texas, Mr. Byrne, Mr. Marino, 
Mr. Butterfield, Mr. Hinojosa, Mr. Latham, Mr. Duncan of Tennessee, Mr. 
  Delaney, Mr. Sires, Mr. George Miller of California, Mr. Gibbs, Ms. 
 Eddie Bernice Johnson of Texas, Mr. Coble, Mr. Lipinski, Mr. Carter, 
 Mr. LoBiondo, Mr. Boustany, Mr. Murphy of Pennsylvania, Mr. Pascrell, 
  Mr. Reichert, Mr. Sam Johnson of Texas, Mr. Upton, Mr. Renacci, Mr. 
Collins of New York, Mr. McDermott, Mr. Nunes, Mr. Roskam, Mr. Ryan of 
  Ohio, Mr. Price of Georgia, Mr. Palazzo, Mr. Farr, Mr. Maffei, Mr. 
Huizenga of Michigan, Mr. Stivers, Mr. LaMalfa, Mr. Rogers of Michigan, 
Mr. Fincher, Mr. Smith of Nebraska, Ms. Clark of Massachusetts, and Ms. 
                  Michelle Lujan Grisham of New Mexico

                             June 26, 2014

  Reported with an amendment, committed to the Committee of the Whole 
       House on the State of the Union, and ordered to be printed
 [Strike out all after the enacting clause and insert the part printed 
                               in italic]

_______________________________________________________________________

                                 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,

<DELETED>SECTION 1. SHORT TITLE.</DELETED>

<DELETED>    This Act may be cited as the ``Conservation Easement 
Incentive Act of 2013''.</DELETED>

<DELETED>SEC. 2. SPECIAL RULE FOR CONTRIBUTIONS OF QUALIFIED 
              CONSERVATION CONTRIBUTIONS MADE PERMANENT.</DELETED>

<DELETED>    (a) In General.--</DELETED>
        <DELETED>    (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).</DELETED>
        <DELETED>    (2) Corporations.--Subparagraph (B) of section 
        170(b)(2) of such Code (relating to qualified conservation 
        contributions) is amended by striking clause (iii).</DELETED>
<DELETED>    (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.</DELETED>

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Conservation Easement Incentive Act 
of 2014''.

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 is amended by striking clause 
        (vi).
            (2) Corporations.--Subparagraph (B) of section 170(b)(2) of 
        such Code 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 December 
31, 2013.
                                                 Union Calendar No. 367

113th CONGRESS

  2d Session

                               H. R. 2807

                          [Report No. 113-494]

_______________________________________________________________________

                                 A BILL

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

_______________________________________________________________________

                             June 26, 2014

  Reported with an amendment, committed to the Committee of the Whole 
       House on the State of the Union, and ordered to be printed