[Congressional Record (Bound Edition), Volume 160 (2014), Part 12]
[Senate]
[Page 17220]
[From the U.S. Government Publishing Office, www.gpo.gov]




               RURAL HERITAGE CONSERVATION EXTENSION ACT

  Ms. COLLINS. Mr. President, I support efforts to provide permanent 
enhanced conservation tax incentives for family farmers, ranchers, and 
forest landowners who make charitable contributions of land for 
conservation purposes. As a cosponsor of the Rural Heritage 
Conservation Extension Act, S. 526, I am a strong supporter of these 
valuable tools for protecting significant natural and historic 
resources on privately owned lands.
  These incentives expired at the end of 2013 and are among the so-
called extenders--tax provisions that are routinely extended each time 
they expire. Making these provisions permanent would benefit wildlife, 
enhance hunting, fishing and shooting access, and keep working lands 
functioning and intact.
  Specifically, the Rural Heritage Conservation Extension Act would 
permanently increase the allowable deduction for charitable 
contributions of property for conservation purposes. The maximum 
deduction for individuals would increase from 30 percent to 50 percent 
of adjusted gross income, AGI. Farmers and ranchers would be allowed a 
maximum deduction of up to 100 percent of AGI. The bill would also 
allow any unused deduction to be carried forward for up to 15 years to 
help donors receive the full benefit of their contribution.
  When this incentive was in place, it supported donations of 
conservation easements in my home State of Maine. In 2012, a landowner 
donated a conservation easement on a 20-acre property in Machiasport, 
which is home to centuries-old cultural artifacts, including 
petroglyphs. In addition to being a spiritual site for Maine's 
Passamaquoddy tribe, this property allows people to explore the State's 
precolonial history and provides access for local fishermen to utilize 
valuable clam flats.
  Another success story is from 2013 in Harpswell, where a landowner 
donated a conservation easement on a 44-acre island property in the 
heart of Casco Bay. The easement provides public access to a scenic 
peninsula where visitors can picnic, boat, and kayak. Due to this 
generous donation, Casco Bay is experiencing increased recreational use 
while also protecting critical habitats for many species of wildlife 
including shorebirds, herons, and bald eagles.
  Continuing the enhanced conservation tax incentives would assist in 
the conservation of thousands of additional acres and provide a whole 
host of community benefits--protecting historical features, securing 
economic opportunities, enhancing recreational access, and preserving 
valuable wildlife habitat--in 2014 and beyond.
  I urge my colleagues to support this important bill.

                          ____________________