S. 701 — A bill to amend the Internal Revenue Code of 1986 to encourage contributions of capital gain real property made for conservation purposes.

Summary

Amends the Internal Revenue Code to provide additional tax incentives with respect to capital gain contributions to encourage qualified conservation, with special rules for eligible farmers and ranchers in particular.

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Legislative Actions

2003-03-25
Introduced in Senate
2003-03-25
Sponsor introductory remarks on measure. (CR S4380-4381)
2003-03-25
Read twice and referred to the Committee on Finance.

A bill to amend the Internal Revenue Code of 1986 to encourage contributions of capital gain real property made for conservation purposes.

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Summary

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