HR 110 · 107th Congress · Taxation
Private Land Conservation Tax Act
Bill Progress
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Introduced2
Committee3
House Vote4
Senate5
EnactedLatest: Referred to the House Committee on Ways and Means.(2001-01-03)
Plain Language Summary
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Private Land Conservation Tax Act - Amends the Internal Revenue Code to: (1) allow a limited credit to an eligible farmer or rancher for a qualified conservation contribution; (2) treat such a farmer or rancher as an individual with respect to any such contribution with respect to the charitable contribution limit; and (3) expand, for estate tax purposes, the definition of land which may qualify for a conservation contribution.…
Summarized by Claude AI · Non-partisan · For informational purposes only