To amend the Internal Revenue Code of 1986 to allow taxpayers to assign to another taxpayer the amount of the unused charitable deduction for qualified conservation contributions.
American Conservation Empowerment Act of 2013 - Amends the Internal Revenue Code to allow a taxpayer to assign to any other person excess amounts of charitable contributions of real property interests made for conservation purposes.
Introduced in House
Introduced in House
Referred to the House Committee on Ways and Means.
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