To amend the Internal Revenue Code of 1986 to make permanent the special rule for contributions of qualified conservation contributions.
Conservation Easement Incentive Act of 2014 - 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. Makes this Act applicable to contributions made in taxable years beginning after 2013.
Read twice and referred to the Committee on Finance.
Introduced in House
Introduced in House
Referred to the House Committee on Ways and Means.
Committee Consideration and Mark-up Session Held.
Ordered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 23 - 14.
Reported (Amended) by the Committee on Ways and Means. H. Rept. 113-494.
Reported (Amended) by the Committee on Ways and Means. H. Rept. 113-494.
Placed on the Union Calendar, Calendar No. 367.
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