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- H.R.428
H.R.428: Open Space Preservation Act of 1993
About This Bill
- This bill was introduced in the 103rd Congress
- This bill is primarily about taxation
- Introduced Jan. 5, 1993
- Latest Major Action Jan. 5, 1993
- See the one similar bills introduced in other congresses.
Bill Sponsor
Bill Cosponsors
6 (All Republicans)
Bill Summary
Open Space Preservation Act of 1993 - Amends the Internal Revenue Code to exclude from the gross estate the value of land subject to a qualified conservation easement for estate tax purposes. Includes in the gross estate the value of each development right retained by the donor in the conveyance of such easement. Excludes from the gift tax the transfer by gift of land subject to a qualified conservation easement. Defers the reduction in estate...
(Source: Library of Congress)
Bill Actions
| Date | Description |
|---|---|
|
Referred to the House Committee on Ways and Means.
|
|
| Jan. 5, 1993 |
Introduced in the House by Robert Smith Walker (R-Pa.) |