Conservation Easement Incentive Act of 2011 - Amends the Internal Revenue Code to make permanent the tax deduction for charitable contributions by individuals and corporations of real property interests for conservation purposes.
[Congressional Bills 112th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1964 Introduced in House (IH)]
112th CONGRESS
1st Session
H. R. 1964
To amend the Internal Revenue Code of 1986 to make permanent the
special rule for contributions of qualified conservation contributions.
_______________________________________________________________________
IN THE HOUSE OF REPRESENTATIVES
May 24, 2011
Mr. Gerlach (for himself, Mr. Thompson of California, Mr. Alexander,
Mr. Altmire, Mr. Andrews, Mr. Austria, Mr. Baca, Mr. Bachus, Ms.
Baldwin, Mr. Barrow, Mr. Bartlett, Ms. Bass of California, Mr. Becerra,
Mr. Benishek, Ms. Berkley, Mr. Berman, Mr. Bishop of Georgia, Mr.
Bishop of New York, Mr. Blumenauer, Mr. Bonner, Mr. Boren, Mr. Boswell,
Mr. Brady of Texas, Mr. Brady of Pennsylvania, Mr. Braley of Iowa, Ms.
Brown of Florida, Mr. Buchanan, Mr. Burton of Indiana, Mr. Calvert, Mr.
Camp, Mrs. Capps, Mr. Capuano, Mr. Cardoza, Mr. Carnahan, Mr. Carter,
Ms. Castor of Florida, Mr. Chandler, Ms. Chu, Mr. Cicilline, Mr. Clarke
of Michigan, Ms. Clarke of New York, Mr. Clay, Mr. Cleaver, Mr.
Clyburn, Mr. Coble, Mr. Cohen, Mr. Conaway, Mr. Connolly of Virginia,
Mr. Conyers, Mr. Costa, Mr. Costello, Mr. Courtney, Mr. Crawford, Mr.
Critz, Mr. Crowley, Mr. Cuellar, Mr. Cummings, Mr. Davis of Illinois,
Mr. Davis of Kentucky, Mrs. Davis of California, Mr. DeFazio, Ms.
DeGette, Ms. DeLauro, Mr. Dent, Mr. Diaz-Balart, Mr. Dingell, Mr.
Doggett, Mr. Donnelly of Indiana, Mr. Doyle, Mr. Duncan of Tennessee,
Mr. Ellison, Mr. Engel, Ms. Eshoo, Mr. Farr, Mr. Filner, Mr.
Fitzpatrick, Mr. Frank of Massachusetts, Mr. Frelinghuysen, Mr.
Garamendi, Mr. Gardner, Mr. Gonzalez, Mr. Goodlatte, Mr. Gene Green of
Texas, Mr. Grijalva, Mr. Grimm, Mr. Guthrie, Mr. Gutierrez, Ms.
Hanabusa, Mr. Hastings of Florida, Ms. Hayworth, Mr. Heinrich, Mr.
Higgins, Mr. Himes, Mr. Hinchey, Mr. Hinojosa, Ms. Hirono, Mr. Holden,
Mr. Holt, Mr. Honda, Mr. Hultgren, Mr. Inslee, Mr. Israel, Mr. Jackson
of Illinois, Ms. Jackson Lee of Texas, Ms. Jenkins, Ms. Eddie Bernice
Johnson of Texas, Mr. Sam Johnson of Texas, Mr. Johnson of Illinois,
Mr. Jones, Ms. Kaptur, Mr. Kildee, Mr. Kind, Mr. King of New York, Mr.
King of Iowa, Mr. Kissell, Mr. Lance, Mr. Langevin, Mr. Larsen of
Washington, Mr. Larson of Connecticut, Mr. Latham, Mr. LaTourette, Mr.
Latta, Ms. Lee of California, Mr. Levin, Mr. Lewis of Georgia, Mr.
Lipinski, Mr. LoBiondo, Mr. Loebsack, Ms. Zoe Lofgren of California,
Mrs. Lowey, Mr. Lujan, Mrs. Lummis, Mr. Daniel E. Lungren of
California, Mr. Lynch, Mrs. Maloney, Mr. Manzullo, Mr. Markey, Mr.
Matheson, Ms. Matsui, Mrs. McCarthy of New York, Ms. McCollum, Mr.
McCotter, Mr. McDermott, Mr. McGovern, Mr. McHenry, Mr. McIntyre, Mrs.
McMorris Rodgers, Mr. McNerney, Mr. Meehan, Mr. Michaud, Mr. Miller of
North Carolina, Mrs. Miller of Michigan, Mr. George Miller of
California, Ms. Moore, Mr. Moran, Mr. Murphy of Connecticut, Mrs.
Myrick, Mrs. Napolitano, Mr. Neal, Mr. Nunes, Mr. Nunnelee, Mr. Olver,
Mr. Owens, Mr. Pallone, Mr. Pascrell, Mr. Pastor of Arizona, Mr. Paul,
Mr. Paulsen, Mr. Payne, Mr. Perlmutter, Mr. Peters, Mr. Peterson, Ms.
Pingree of Maine, Mr. Pitts, Mr. Polis, Mr. Price of North Carolina,
Mr. Rahall, Mr. Rangel, Mr. Rehberg, Mr. Renacci, Mr. Reyes, Mr.
Rivera, Mr. Roe of Tennessee, Mr. Rogers of Michigan, Ms. Ros-Lehtinen,
Mr. Ross of Florida, Mr. Ross of Arkansas, Mr. Rothman of New Jersey,
Ms. Roybal-Allard, Mr. Ruppersberger, Mr. Rush, Mr. Ryan of Ohio, Ms.
Linda T. Sanchez of California, Ms. Loretta Sanchez of California, Mr.
Sarbanes, Ms. Schakowsky, Mr. Schiff, Mr. Schrader, Ms. Schwartz, Mr.
David Scott of Georgia, Mr. Scott of Virginia, Mr. Serrano, Mr.
Sessions, Mr. Sherman, Mr. Shuler, Mr. Shuster, Mr. Simpson, Mr. Sires,
Ms. Slaughter, Mr. Smith of Washington, Mr. Smith of Nebraska, Mr.
Smith of New Jersey, Mr. Smith of Texas, Ms. Speier, Mr. Stark, Ms.
Sutton, Mr. Terry, Mr. Thompson of Mississippi, Mr. Thompson of
Pennsylvania, Mr. Thornberry, Mr. Tiberi, Mr. Tipton, Mr. Tonko, Mr.
Towns, Ms. Tsongas, Mr. Turner, Mr. Upton, Mr. Van Hollen, Ms.
Velazquez, Mr. Visclosky, Mr. Walz of Minnesota, Ms. Wasserman Schultz,
Ms. Waters, Mr. Watt, Mr. Waxman, Mr. Weiner, Mr. Welch, Mr. Wilson of
South Carolina, Ms. Woolsey, Mr. Wu, Mr. Yarmuth, Mr. Young of Alaska,
Mr. Gibson, Mr. Garrett, Mr. Boustany, Mr. Bass of New Hampshire, Mr.
Wolf, Mr. Miller of Florida, Mr. Platts, Ms. Sewell, and Mr. Reichert)
introduced the following bill; which was referred to the Committee on
Ways and Means
_______________________________________________________________________
A BILL
To amend the Internal Revenue Code of 1986 to make permanent the
special rule for contributions of qualified conservation contributions.
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,
SECTION 1. SHORT TITLE.
This Act may be cited as the ``Conservation Easement Incentive Act
of 2011''.
SEC. 2. SPECIAL RULE FOR CONTRIBUTIONS OF QUALIFIED CONSERVATION
CONTRIBUTIONS MADE PERMANENT.
(a) In General.--
(1) Individuals.--Subparagraph (E) of section 170(b)(1) of
the Internal Revenue Code of 1986 (relating to contributions of
qualified conservation contributions) is amended by striking
clause (vi).
(2) Corporations.--Subparagraph (B) of section 170(b)(2) of
such Code (relating to qualified conservation contributions) is
amended by striking clause (iii).
(b) Effective Date.--The amendments made by this section shall
apply to contributions made in taxable years beginning after the date
of the enactment of this Act.
<all>
Introduced in House
Introduced in House
Referred to the House Committee on Ways and Means.
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