S.2436: Charitable Conservation Easement Program Integrity Act of 2018

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Bill Summary

Charitable Conservation Easement Program Integrity Act of 2018 This bill amends the Internal Revenue Code to limit the aggregate amount of a partner's annual tax deductions for qualified conservation contributions of a partnership to 2.5 times the partner's adjusted basis in the partnership. (Under current law, a "qualified conservation contribution" is the contribution of a qualified real property interest to a qualified organization...

(Source: Library of Congress)

Bill Actions

Date Description
Feb. 15, 2018
Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S1166)
Feb. 15, 2018

Introduced in the Senate by Steve Daines (R-Mont.)

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