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.
Introduced in Senate
Sponsor introductory remarks on measure. (CR S1711-1712)
Read twice and referred to the Committee on Finance.
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