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.
Conservation Easement Incentive Act of 2015
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) allow Native Corporations an increased tax deduction for donations of conservation easements related to lands conveyed under the Alaska Native Claims Settlement Act.
Referred to the House Committee on Ways and Means.
Became Public Law No: 114-113.
Placed on the Union Calendar, Calendar No. 11.
Introduced in Senate
Read twice and referred to the Committee on Finance.
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