HR 2279 · 107th Congress · Taxation

Rural Heritage Conservation Act

Introduced 2001-06-21· 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.(2001-06-21)

Plain Language Summary

[AI summary unavailable — showing source text] Rural Heritage Conservation Act - Amends the Internal Revenue Code, with respect to farm and ranch land, to: (1) establish special rules for the charitable contribution of such land; (2) treat a farmer or rancher, for purposes of the charitable contribution limit, as an individual with respect to any such contribution; and (3) provide an unlimited carryover for certain conservation contributions of capital gain property.…

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

Cosponsors (1)

1 Republican
Rep. McInnis, Scott [R-CO-3]CO