| Bill | S 2256 |
|---|---|
| Type of Legislation | Senate Bill |
| Congress | 117 |
| Status | Archived — 117th Congress concluded |
| Source | View original on Congress.gov |
Geographic Scope
National
Description
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.
Bill Title
Charitable Conservation Easement Program Integrity Act of 2021
Linked Goals
Steps
- 2021-06-24: Read twice and referred to the Committee on Finance.
- 2021-06-24: Introduced in Senate
Projected Outcome
A more informed proposal or public response aligned with the Promote General Welfare goal.