S. 2436 · 115th Congress
Charitable Conservation Easement Program Integrity Act of 2018
Key: what the circles and colors mean
Each circle is a bill. The ring fills as it moves through Congress:
Under the number: the Yea · Nay count of its final (or latest) recorded vote. On a member's page, the small badge is how that member voted: Y Yea / Aye, N Nay / No, P Present, – Not voting.
Gold and violet are only for Yea and Nay; they never mean a party. A member's party is the letter on their photo.
Never voted on. It didn't reach a floor vote before the 115th Congress ended, so it expired. A bill has to be introduced again to be considered in a new Congress.
R
DainesSponsor3 cosponsors · 3 D
1 signed on when it was introduced; the rest joined later. Cosponsors who withdrew aren't shown.
Charitable Conservation Easement Program Integrity Act of 2018
What it does: CRS summary · Introduced in Senate · Feb 15, 2018
Charitable Conservation Easement Program Integrity Act of 2018
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.
Written by the nonpartisan Congressional Research Service. All summary versions on Congress.gov
About this bill and sources
Official title: Charitable Conservation Easement Program Integrity Act of 2018
Latest action (Feb 15, 2018): Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S1166)
Policy area: Taxation · Origin: Senate · Introduced: Feb 15, 2018
Official page on Congress.gov · Bill text (GovInfo) · Status record (XML)
No recorded floor vote found.