HR 110 · 107th Congress · Taxation

Private Land Conservation Tax Act

Introduced 2001-01-03· Sponsored by Rep. Hefley, Joel [R-CO-5]· House

Bill Progress

Introduced
2
Committee
3
House Vote
4
Senate
5
Enacted
Latest: Referred to the House Committee on Ways and Means.(2001-01-03)

Plain Language Summary

[AI summary unavailable — showing source text] 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

Cosponsors (1)

1 Democrat