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

United States115th CongressHR-4459House of Representatives
Updated: Nov 28, 2017

Summary

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.

Bill texts

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Introduced (House)View official text

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Timeline

  1. Introduced in House

  2. Referred to the House Committee on Ways and Means.

    House of Representatives

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