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- S.701
S.701: Rural Heritage Conservation Act
About This Bill
- This bill was introduced in the 107th Congress
- This bill is primarily about taxation
- Introduced April 5, 2001
- Latest Major Action June 12, 2001
Bill Sponsor
Bill Cosponsors
6 (6 Democrats, 1 Republican)
Bill Summary
Rural Heritage Conservation Act - Amends the Internal Revenue Code, with respect to farm and ranch land, to: (1) establish special rules for the charitable contribution of such land; (2) treat a farmer or rancher as an individual with respect to any such contribution with respect to the charitable contribution limit; and (3) expand, for estate tax purposes, the definition of land which may qualify for a conservation contribution.
(Source: Library of Congress)
Bill Actions
Date | Description |
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Read twice and referred to the Committee on Finance.
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Committee on Finance. Hearings held.
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April 5, 2001 |
Introduced in the Senate by Max Baucus (D-Mont.) |