Amends the Internal Revenue Code to allow Alaska Native Corporations an increased tax deduction for donations of conservation easements related to lands conveyed under the Alaska Native Claims Settlement Act. Permits a 15-year carryover of contribution amounts that exceed annual limitations on the amount of such tax deduction.
Read twice and referred to the Committee on Finance.
Placed on the Union Calendar, Calendar No. 11.
Became Public Law No: 114-113.
Introduced in House
Introduced in House
Referred to the House Committee on Ways and Means.
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