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Charitable Conservation Easement Program Integrity Act of 2021

USA117th CongressS-2256| Senate 
| Updated: 6/24/2021
Steve Daines

Steve Daines

Republican Senator

Montana

Cosponsors (15)
Jeanne Shaheen (Democratic)Margaret Wood Hassan (Democratic)Jack Reed (Democratic)John W. Hickenlooper (Democratic)Tim Kaine (Democratic)Chris Van Hollen (Democratic)Christopher Murphy (Democratic)Jon Tester (Democratic)Debbie Stabenow (Democratic)Martin Heinrich (Democratic)Michael F. Bennet (Democratic)Jeff Merkley (Democratic)Susan M. Collins (Republican)Chuck Grassley (Republican)Ron Wyden (Democratic)

Finance Committee

  • Introduced
  • In Committee
  • On Floor
  • Passed Chamber
  • Enacted
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.
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Timeline

Bill from Previous Congress

S 116-5019
Charitable Conservation Easement Program Integrity Act of 2020

Bill from Previous Congress

S 116-4751
Charitable Conservation Easement Program Integrity Act of 2020

Bill from Previous Congress

S 116-170
Charitable Conservation Easement Program Integrity Act of 2019
Jun 24, 2021

Latest Companion Bill Action

HR 117-4164
Introduced in House
Jun 24, 2021
Introduced in Senate
Jun 24, 2021
Read twice and referred to the Committee on Finance.
  • Bill from Previous Congress

    S 116-5019
    Charitable Conservation Easement Program Integrity Act of 2020


  • Bill from Previous Congress

    S 116-4751
    Charitable Conservation Easement Program Integrity Act of 2020


  • Bill from Previous Congress

    S 116-170
    Charitable Conservation Easement Program Integrity Act of 2019


  • June 24, 2021

    Latest Companion Bill Action

    HR 117-4164
    Introduced in House


  • June 24, 2021
    Introduced in Senate


  • June 24, 2021
    Read twice and referred to the Committee on Finance.

Taxation

Related Bills

  • S 117-4808: EARN Act
  • HR 117-4164: Charitable Conservation Easement Program Integrity Act of 2021

Charitable Conservation Easement Program Integrity Act of 2021

USA117th CongressS-2256| Senate 
| Updated: 6/24/2021
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.
View Full Text

Suggested Questions

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

Timeline

Bill from Previous Congress

S 116-5019
Charitable Conservation Easement Program Integrity Act of 2020

Bill from Previous Congress

S 116-4751
Charitable Conservation Easement Program Integrity Act of 2020

Bill from Previous Congress

S 116-170
Charitable Conservation Easement Program Integrity Act of 2019
Jun 24, 2021

Latest Companion Bill Action

HR 117-4164
Introduced in House
Jun 24, 2021
Introduced in Senate
Jun 24, 2021
Read twice and referred to the Committee on Finance.
  • Bill from Previous Congress

    S 116-5019
    Charitable Conservation Easement Program Integrity Act of 2020


  • Bill from Previous Congress

    S 116-4751
    Charitable Conservation Easement Program Integrity Act of 2020


  • Bill from Previous Congress

    S 116-170
    Charitable Conservation Easement Program Integrity Act of 2019


  • June 24, 2021

    Latest Companion Bill Action

    HR 117-4164
    Introduced in House


  • June 24, 2021
    Introduced in Senate


  • June 24, 2021
    Read twice and referred to the Committee on Finance.
Steve Daines

Steve Daines

Republican Senator

Montana

Cosponsors (15)
Jeanne Shaheen (Democratic)Margaret Wood Hassan (Democratic)Jack Reed (Democratic)John W. Hickenlooper (Democratic)Tim Kaine (Democratic)Chris Van Hollen (Democratic)Christopher Murphy (Democratic)Jon Tester (Democratic)Debbie Stabenow (Democratic)Martin Heinrich (Democratic)Michael F. Bennet (Democratic)Jeff Merkley (Democratic)Susan M. Collins (Republican)Chuck Grassley (Republican)Ron Wyden (Democratic)

Finance Committee

Taxation

Related Bills

  • S 117-4808: EARN Act
  • HR 117-4164: Charitable Conservation Easement Program Integrity Act of 2021
  • Introduced
  • In Committee
  • On Floor
  • Passed Chamber
  • Enacted