HR 4164 · 117th Congress · Taxation

Charitable Conservation Easement Program Integrity Act of 2021

Introduced 2021-06-24· Sponsored by Rep. Thompson, Mike [D-CA-5]· House

Bill Progress

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Introduced
2
Committee
3
House Vote
4
Senate
5
Enacted
Latest: Referred to the House Committee on Ways and Means.(2021-06-24)

Plain Language Summary

[AI summary unavailable — showing source text] Charitable Conservation Easement Program Integrity Act of 2021 This bill imposes a limitation on the tax deduction for qualified conservation contributions made by certain partnerships if the amount of the contribution exceeds 2.5% times the sum of each partner's relevant basis in the partnership. This limitation also applies to other pass-thru entities, such as S corporations.…

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

Cosponsors (11)

8 Democrats3 Republicans
Rep. Kelly, Mike [R-PA-16]PA
Rep. Houlahan, Chrissy [D-PA-6]PA
Rep. Malinowski, Tom [D-NJ-7]NJ
Rep. Fitzpatrick, Brian K. [R-PA-1]PA
Rep. Pappas, Chris [D-NH-1]NH
Rep. Yarmuth, John A. [D-KY-3]KY
Rep. Obernolte, Jay [R-CA-8]CA
Rep. Kuster, Ann M. [D-NH-2]NH
Rep. Kilmer, Derek [D-WA-6]WA
Rep. Pallone, Frank, Jr. [D-NJ-6]NJ
Rep. Garamendi, John [D-CA-3]CA