H.R.2218: Farmland Preservation Act of 1995

About This Bill

Bill Summary

Farmland Preservation Act of 1995 - Amends the Internal Revenue Code to exclude from the gross estate tax the value of land subject to a qualified conservation easement (less the amount of any indebtedness secured by such land). Includes in the gross estate tax the value of each development right retained by the donor in the conveyance of the easement. Makes such tax due upon the disposition of the property. Provides that such land subject to...

(Source: Library of Congress)

Bill Actions

Date Description
Referred to the House Committee on Ways and Means.
Aug. 4, 1995

Introduced in the House by Wayne T. Gilchrest (R-Md.)

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