A bill to amend the Internal Revenue Code of 1986 to make permanent the special rule for contributions of qualified conservation contributions, and for other purposes.
Rural Heritage Conservation Extension Act of 2013 - Amends the Internal Revenue Code to: (1) make permanent the tax deduction for charitable contributions by individuals and corporations of real property interests for conservation purposes; and (2) prohibit any such deduction for contributions of an easement for use on, or intended use on, a golf course.
Placed on the Union Calendar, Calendar No. 367.
Introduced in Senate
Sponsor introductory remarks on measure. (CR S1711-1712)
Read twice and referred to the Committee on Finance.
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