H.R.2713: Capital Gains Easement Act of 2013

About This Bill

  • Introduced July 17, 2013
  • Latest Major Action July 17, 2013

Bill Summary

Capital Gains Easement Act of 2013 - Amends the Internal Revenue Code to exclude from gross income, for income tax purposes, any gain from the sale or grant of a qualified real property interest to a tax-exempt organization made exclusively for conservation purposes. Defines "qualified real property interest" as any interest in real property which is: (1) the entire interest of the taxpayer, (2) a remainder interest, or (3) a restriction...

(Source: Library of Congress)

Bill Actions

Date Description
July 17, 2013
Referred to the House Committee on Ways and Means.
July 17, 2013

Introduced in the House by Mark Meadows (R-N.C.)

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