United States · Bill · HR
H.R. 2279 (107th)
Rural Heritage Conservation Act
Introduced
21 June 2001
Last action
—
Status
Referred to the House Committee on Ways and Means.
Sponsors
—
Subjects
Discovery layer
Source updated
19 August 2025
Summary
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.
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Documents
3 official files
Introduced in House (text)
Introduced in House (text)
Introduced in House · EN · 21 June 2001
Introduced in House (PDF)
Introduced in House · EN · 21 June 2001
Introduced in House
summary · EN · 21 June 2001
Sponsors
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Sources
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- Official source: https://www.congress.gov/bill/107th-congress/house-bill/2279
- Open data entity: https://api.congress.gov/v3/bill/107/hr/2279