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H.R. 1992 · 116th Congress

Charitable Conservation Easement Program Integrity Act of 2019

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IntroducedPassed one chamberPassed both chambersBecame law (gold)Resolution agreed to (full, dark)Failed or vetoed (gray)

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Never voted on. It didn't reach a floor vote before the 116th Congress ended, so it expired. A bill has to be introduced again to be considered in a new Congress.

Charitable Conservation Easement Program Integrity Act of 201 9

What it does: CRS summary · Introduced in House · Mar 29, 2019

Charitable Conservation Easement Program Integrity Act of 2019

This bill limits 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 three taxable 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 2019

Latest action (Mar 29, 2019): Referred to the House Committee on Ways and Means.

Policy area: Taxation · Origin: House · Introduced: Mar 29, 2019

Official page on Congress.gov · Bill text (GovInfo) · Status record (XML)

No recorded floor vote found.