S.170: 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)

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There are 7 statements associated with S.170.

Bill Actions

Date Description
Jan. 16, 2019
Read twice and referred to the Committee on Finance.
Jan. 16, 2019

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

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