[History of Bills, Volume 143 (1997)]
[From the U.S. Government Publishing Office, www.gpo.gov]
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S. 901--A bill to provide Federal tax incentives to owners of
environmentally sensitive lands to enter into conservation
easements for the protection of habitat, to amend the Internal
Revenue Code of 1986 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, S5596 [12JN]