HR 637 · 105th Congress · Taxation

Federal Open Space Acquisition and Preservation Act of 1997

Introduced 1997-02-06· Sponsored by Rep. Frelinghuysen, Rodney P. [R-NJ-11]· House

Bill Progress

Introduced
2
Committee
3
House Vote
4
Senate
5
Enacted
Latest: Referred to the House Committee on Ways and Means.(1997-02-06)

Plain Language Summary

[AI summary unavailable — showing source text] Federal Open Space Acquisition and Preservation Act of 1997 - Amends the Internal Revenue Code to allow a credit against estate taxes for certain transfers of real property to Federal agencies for conservation purposes. Disallows a deduction under estate tax provisions for a transfer for which such credit has been taken.…

Summarized by Claude AI · Non-partisan · For informational purposes only

Cosponsors (1)

1 Republican