Conservation Easement Incentive Act of 2014

Conservation Easement Incentive Act of 2014 - Amends the Internal Revenue Code to make permanent the tax deduction for charitable contributions by individuals and corporations of real property interests for conservation purposes. Makes this Act applicable to contributions made in taxable years beginning after 2013.

[Congressional Bills 113th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2807 Introduced in House (IH)]

113th CONGRESS
  1st Session
                                H. R. 2807

   To amend the Internal Revenue Code of 1986 to make permanent the 
special rule for contributions of qualified conservation contributions.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             July 24, 2013

 Mr. Gerlach (for himself, Mr. Thompson of California, Mr. Bachus, Mr. 
  Bishop of New York, Mrs. Black, Mrs. Blackburn, Mr. Blumenauer, Ms. 
Bordallo, Ms. Brown of Florida, Ms. Brownley of California, Mrs. Capps, 
Mr. Cartwright, Mr. Cicilline, Mr. Coffman, Mr. Cohen, Mr. Conaway, Mr. 
 Connolly, Mr. Costa, Mr. Crawford, Mr. Crenshaw, Mr. Rodney Davis of 
    Illinois, Ms. DeGette, Ms. DeLauro, Ms. DelBene, Mr. Dent, Mr. 
 DesJarlais, Mr. Diaz-Balart, Mr. Dingell, Mr. Duffy, Mr. Ellison, Mr. 
      Engel, Mr. Enyart, Ms. Eshoo, Ms. Esty, Mr. Farenthold, Mr. 
 Fitzpatrick, Mr. Fleischmann, Mr. Fortenberry, Mr. Frelinghuysen, Mr. 
  Garamendi, Mr. Gardner, Mr. Garrett, Mr. Gibson, Mr. Goodlatte, Mr. 
 Griffin of Arkansas, Mr. Grimm, Mr. Guthrie, Ms. Hanabusa, Mr. Hanna, 
Mr. Harper, Mr. Holt, Mr. Honda, Mr. Huffman, Mr. Hurt, Mr. Israel, Mr. 
  Johnson of Ohio, Ms. Kaptur, Mr. Keating, Mr. Kind, Mr. King of New 
York, Mr. King of Iowa, Ms. Kuster, Mr. Lance, Mr. Langevin, Mr. Larson 
  of Connecticut, Ms. Lee of California, Mr. Lewis, Mr. Loebsack, Ms. 
Lofgren, Mr. Luetkemeyer, Mr. Ben Ray Lujan of New Mexico, Mrs. Lummis, 
 Mr. Sean Patrick Maloney of New York, Mr. Matheson, Ms. McCollum, Mr. 
   McGovern, Mr. McIntyre, Mr. Meadows, Mr. Meehan, Mr. Michaud, Mr. 
 Miller of Florida, Mr. Moran, Mr. Murphy of Florida, Mr. Nadler, Mrs. 
 Napolitano, Mr. Neal, Mrs. Negrete McLeod, Ms. Norton, Mr. Nunnelee, 
     Mr. Olson, Mr. Perlmutter, Mr. Peters of Michigan, Mr. Roe of 
 Tennessee, Mr. Petri, Mr. Pierluisi, Ms. Pingree of Maine, Mr. Pitts, 
   Mr. Polis, Mr. Price of North Carolina, Mr. Rangel, Mr. Rogers of 
  Kentucky, Mr. Rogers of Alabama, Mr. Rokita, Ms. Ros-Lehtinen, Mr. 
Runyan, Mr. Ruppersberger, Ms. Schakowsky, Mr. Schiff, Mr. Schock, Mr. 
   Schrader, Ms. Schwartz, Mr. Austin Scott of Georgia, Mr. Scott of 
Virginia, Mr. Serrano, Ms. Shea-Porter, Mr. Simpson, Ms. Slaughter, Mr. 
Smith of Texas, Ms. Speier, Mr. Terry, Mr. Thornberry, Mr. Tierney, Mr. 
 Tipton, Ms. Tsongas, Mr. Turner, Mr. Van Hollen, Mr. Walz, Mr. Watt, 
 Mr. Waxman, Mr. Welch, Mr. Wilson of South Carolina, Mr. Wittman, Mr. 
Womack, Mr. Yarmuth, and Mr. Young of Alaska) introduced the following 
      bill; which was referred to the Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


 
   To amend the Internal Revenue Code of 1986 to make permanent the 
special rule for contributions of qualified conservation contributions.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Conservation Easement Incentive Act 
of 2013''.

SEC. 2. SPECIAL RULE FOR CONTRIBUTIONS OF QUALIFIED CONSERVATION 
              CONTRIBUTIONS MADE PERMANENT.

    (a) In General.--
            (1) Individuals.--Subparagraph (E) of section 170(b)(1) of 
        the Internal Revenue Code of 1986 (relating to contributions of 
        qualified conservation contributions) is amended by striking 
        clause (vi).
            (2) Corporations.--Subparagraph (B) of section 170(b)(2) of 
        such Code (relating to qualified conservation contributions) is 
        amended by striking clause (iii).
    (b) Effective Date.--The amendments made by this section shall 
apply to contributions made in taxable years beginning after the date 
of the enactment of this Act.
                                 <all>