H.R.1992: Charitable Conservation Easement Program Integrity Act of 2019

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Bill Summary

Charitable Conservation Easement Program Integrity Act of 2019 This bill limits 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 exclusively for conservation purposes.) ...

(Source: Library of Congress)

Bill Actions

Date Description
March 29, 2019
Referred to the House Committee on Ways and Means.
March 29, 2019

Introduced in the House by Mike Thompson (D-Calif.)

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