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- S.2256
S.2256: Charitable Conservation Easement Program Integrity Act of 2021
About This Bill
- Introduced June 24, 2021
- Latest Major Action June 24, 2021
- See the two similar bills introduced in other congresses.
Bill Sponsor
Bill Cosponsors
15 (13 Democrats, 2 Republicans)
Bill Version
- Introduced in Senate - June 24, 2021
Bill Summary
Charitable Conservation Easement Program Integrity Act of 2021 This bill imposes a limitation on the tax deduction for qualified conservation contributions made by certain partnerships if the amount of the contribution exceeds 2.5% times the sum of each partner's relevant basis in the partnership. This limitation also applies to other pass-thru entities, such as S corporations.
(Source: Library of Congress)
Bill Actions
| Date | Description |
|---|---|
| June 24, 2021 |
Read twice and referred to the Committee on Finance.
|
| June 24, 2021 |
Introduced in the Senate by Steve Daines (R-Mont.) |