Charitable Conservation Easement Program Integrity Act of 2021
United States117th CongressHR-4164House of Representatives
Updated: Jun 24, 2021
Summary
Charitable Conservation Easement Program Integrity Act of 2021 This bill imposes a limitation on the tax deduction for qualified conservation contributions made by certain partnerships if the amount of the contribution exceeds 2.5% times the sum of each partner's relevant basis in the partnership. This limitation also applies to other pass-thru entities, such as S corporations.
Bill texts
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Timeline
Latest companion bill action
S-2256: Charitable Conservation Easement Program Integrity Act of 2021Introduced in Senate
Referred to the House Committee on Ways and Means.
House of Representatives
Introduced in House
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