[History of Bills, Volume 143 (1997)]
[From the U.S. Government Publishing Office, www.gpo.gov]


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S. 1181--A bill to amend the Internal Revenue Code of 1986 to provide 
    Federal tax incentives to owners of environmentally sensitive 
    lands to enter into conservation easements for the protection of 
    endangered species habitat, to allow a deduction from the gross 
    estate of a decedent in an amount equal to the value of real 
    property subject to an endangered species conservation agreement, 
    and for other purposes; to the Committee on Finance.


By Mr. KEMPTHORNE, S9411 [16SE]

  Text, S9424 [16SE]