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To amend the Internal Revenue Code of 1986 to limit the amount of certain qualified conservation contributions.

USA115th CongressHR-4459| House 
| Updated: 11/28/2017
Mike Thompson

Mike Thompson

Democratic Representative

California

Cosponsors (16)
Tim Ryan (Democratic)John Garamendi (Democratic)Sheila Jackson Lee (Democratic)John J. Faso (Republican)Greg Gianforte (Republican)Elizabeth H. Esty (Democratic)John B. Larson (Democratic)David P. Joyce (Republican)Ted Poe (Republican)Mike Kelly (Republican)Gene Green (Democratic)Peter J. Visclosky (Democratic)Peter Welch (Democratic)Brian K. Fitzpatrick (Republican)Earl Blumenauer (Democratic)Chellie Pingree (Democratic)

Ways and Means Committee

  • Introduced
  • In Committee
  • On Floor
  • Passed Chamber
  • Enacted
Charitable Conservation Easement Program Integrity Act of 2017 This bill amends the Internal Revenue Code to limit the aggregate amount of a partner's annual tax deductions for qualified conservation contributions of a partnership to 2.5 times the partner's adjusted basis in the partnership. (Under current law, a "qualified conservation contribution" is the contribution of a qualified real property interest to a qualified organization exclusively for conservation purposes.) The limitation applies for the first five years after the individual becomes a partner in the partnership. It does not apply to certain family partnerships.
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Timeline
Nov 28, 2017
Introduced in House
Nov 28, 2017
Referred to the House Committee on Ways and Means.
Feb 15, 2018

Latest Companion Bill Action

S 115-2436
Introduced in Senate
  • November 28, 2017
    Introduced in House


  • November 28, 2017
    Referred to the House Committee on Ways and Means.


  • February 15, 2018

    Latest Companion Bill Action

    S 115-2436
    Introduced in Senate

Taxation

Related Bills

  • S 115-2436: A bill to amend the Internal Revenue Code of 1986 to limit the amount of certain qualified conservation contributions.
Charitable contributionsIncome tax deductionsLand use and conservationWildlife conservation and habitat protection

To amend the Internal Revenue Code of 1986 to limit the amount of certain qualified conservation contributions.

USA115th CongressHR-4459| House 
| Updated: 11/28/2017
Charitable Conservation Easement Program Integrity Act of 2017 This bill amends the Internal Revenue Code to limit the aggregate amount of a partner's annual tax deductions for qualified conservation contributions of a partnership to 2.5 times the partner's adjusted basis in the partnership. (Under current law, a "qualified conservation contribution" is the contribution of a qualified real property interest to a qualified organization exclusively for conservation purposes.) The limitation applies for the first five years after the individual becomes a partner in the partnership. It does not apply to certain family partnerships.
View Full Text

Suggested Questions

Get AI-generated questions to help you understand this bill better

Timeline
Nov 28, 2017
Introduced in House
Nov 28, 2017
Referred to the House Committee on Ways and Means.
Feb 15, 2018

Latest Companion Bill Action

S 115-2436
Introduced in Senate
  • November 28, 2017
    Introduced in House


  • November 28, 2017
    Referred to the House Committee on Ways and Means.


  • February 15, 2018

    Latest Companion Bill Action

    S 115-2436
    Introduced in Senate
Mike Thompson

Mike Thompson

Democratic Representative

California

Cosponsors (16)
Tim Ryan (Democratic)John Garamendi (Democratic)Sheila Jackson Lee (Democratic)John J. Faso (Republican)Greg Gianforte (Republican)Elizabeth H. Esty (Democratic)John B. Larson (Democratic)David P. Joyce (Republican)Ted Poe (Republican)Mike Kelly (Republican)Gene Green (Democratic)Peter J. Visclosky (Democratic)Peter Welch (Democratic)Brian K. Fitzpatrick (Republican)Earl Blumenauer (Democratic)Chellie Pingree (Democratic)

Ways and Means Committee

Taxation

Related Bills

  • S 115-2436: A bill to amend the Internal Revenue Code of 1986 to limit the amount of certain qualified conservation contributions.
  • Introduced
  • In Committee
  • On Floor
  • Passed Chamber
  • Enacted
Charitable contributionsIncome tax deductionsLand use and conservationWildlife conservation and habitat protection