[Congressional Record Volume 151, Number 153 (Thursday, November 17, 2005)]
[House]
[Page H10508]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]




                   SUPPORTING CONSERVATION EASEMENTS

  (Mr. FITZPATRICK of Pennsylvania asked and was given permission to 
address the House for 1 minute.)
  Mr. FITZPATRICK of Pennsylvania. Mr. Speaker, today I will introduce 
legislation to reaffirm Congress' support for conservation easements, 
one of the most powerful and effective tools available for the 
permanent conservation of private lands in the United States of 
America.
  I am proud to represent southeastern Pennsylvania, a region that 
takes pride in its heritage and the preservation of its open spaces. 
However, in my district, Mr. Speaker, land available for preservation 
exceeds local resources. That is why we need conservation easements. 
That is where partnerships between private landowners and conservation 
charities come into play. By allowing landowners to receive a tax 
incentive by using these easements to donate the land for preservation 
charities, the private sector can supplement government attempts at 
land preservation.
  On January 27 of this year, Mr. Speaker, the Joint Committee on 
Taxation released recommendations to limit the use of conservation 
easements by eliminating the charitable contribution deduction with 
respect to personal residence properties. In addition, the amount of 
charitable deductions for qualified properties would be lowered from 
the current rate of 100 percent to 33 percent of the fair market value 
of the easement. I, as well as many of my colleagues here in the House, 
feel that this would be a terrible mistake.
  Mr. Speaker, Congress should reaffirm its commitment to environmental 
protection and historic preservation by passing this resolution. I call 
on my colleagues to review my legislation and to support its passage.

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