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 2015
(Sec. 2) This bill amends the Internal Revenue Code to make permanent after 2014 the tax deduction for charitable contributions by individuals and corporations of real property interests for conservation purposes.
The bill also allows a tax deduction for conservation contributions made by a Native Corporation of land conveyed under the Alaska Claims Settlement Act.
Referred to the House Committee on Ways and Means.
Became Public Law No: 114-113.
Read twice and referred to the Committee on Finance.
Introduced in House
Introduced in House
Referred to the House Committee on Ways and Means.
Ordered to be Reported (Amended) by the Yeas and Nays: 24 - 14.
Reported (Amended) by the Committee on Ways and Means. H. Rept. 114-17.
Reported (Amended) by the Committee on Ways and Means. H. Rept. 114-17.
Placed on the Union Calendar, Calendar No. 11.
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