HB10813: Historic Preservation and Land Conservation Certainty Act
- 1Introduced (current step)
- 2Passed One Chamber
- 3Passed Both Chambers
- 4Became Law
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Bill information
Summary
To provide an election to resolve certain open partnership controversies involving donations of conservation easements.
Plain-language summary
This bill creates a way to resolve disputes between taxpayers and the IRS over donations of conservation easements—legal agreements that limit how land can be developed. Conservation easements are donated to qualify for tax deductions, but the IRS has challenged some of these donations as inflated or improper. The bill would let taxpayers make an election, meaning they can choose to settle these disputes through a specific process. The bill is currently introduced, meaning it has been formally submitted to Congress but has not yet been assigned to a for review.
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HB10813: Historic Preservation and Land Conservation Certainty Act
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Sponsors
Mike Carey
Primary SponsorCo-sponsors (4)
Earl Carter
Tim Moore
Charles Fleischmann
Aaron Bean