S 2636 · 113th Congress · Taxation
Alaska Native Conservation Parity Act of 2014
Bill Progress
✓
Introduced2
Committee3
Senate Vote4
House5
EnactedLatest: Read twice and referred to the Committee on Finance.(2014-07-22)
Plain Language Summary
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Alaska Native Conservation Parity Act of 2014 - 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