HR 4721 · 113th Congress · Taxation

To amend the Internal Revenue Code of 1986 to encourage charitable contributions of real property for conservation purposes by Native Corporations.

Introduced 2014-05-22· Sponsored by Rep. Young, Don [R-AK-At Large]· House

Bill Progress

✓
Introduced
2
Committee
3
House Vote
4
Senate
5
Enacted
Latest: Referred to the House Committee on Ways and Means.(2014-05-22)

Plain Language Summary

[AI summary unavailable — showing source text] Amends the Internal Revenue Code to allow Alaska Native Corporations an increased tax deduction for donations of conservation easements related to lands conveyed under the Alaska Native Claims Settlement Act. Permits a 15-year carryover of contribution amounts that exceed annual limitations on the amount of such tax deduction.…

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