HR 637 · 105th Congress · Taxation
Federal Open Space Acquisition and Preservation Act of 1997
Bill Progress
✓
Introduced2
Committee3
House Vote4
Senate5
EnactedLatest: Referred to the House Committee on Ways and Means.(1997-02-06)
Plain Language Summary
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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