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

Available versions
Introduced (House)View official text

1 version available

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Timeline

Latest companion bill action

S-2256: Charitable Conservation Easement Program Integrity Act of 2021

Introduced in Senate

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

    House of Representatives

  2. Introduced in House

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