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United States · Bill · HR

H.R. 3374 (103rd)

Land Preservation Tax Fairness Act of 1993

referredUnited States· United States Congress· EN

Introduced

26 October 1993

Last action

26 October 1993 · Introduced

Status

Referred to the House Committee on Ways and Means.

Sponsors

Rep. Zimmer, Dick [R-NJ-12], Rep. Saxton, Jim [R-NJ-3], Rep. Johnson, Nancy L. [R-CT-5], Rep. Swift, Al [D-WA-2], Rep. Greenwood, James C. [R-PA-8], Rep. Hinchey, Maurice D. [D-NY-22], Rep. Furse, Elizabeth [D-OR-1], Rep. Smith, Christopher H. [R-NJ-4], Rep. Gejdenson, Sam [D-CT-2], Rep. Pallone, Frank [D-NJ-6], Rep. Ehlers, Vernon J. [R-MI-3], Rep. Slaughter, Louise McIntosh [D-NY-25]

Subjects

Taxation

Source updated

26 August 2025

Taxation

Summary

Land Preservation Tax Fairness Act of 1993 - Amends the Internal Revenue Code to require taking into account, for purposes of determining gain, the entire adjusted basis of property sold to a tax-exempt charitable organization as conservation property. Provides for determining the fair market value of restrictions on such property for purposes of determining the allowable deduction.

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

  1. 26 October 1993

    Introduced

    Referred to the House Committee on Ways and Means.

    Source: IntroReferral

  2. 26 October 1993

    Introduced

    Introduced in House

    Source: IntroReferral

  3. 26 October 1993

    Introduced

    Introduced in House

    Source: IntroReferral

Votes

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Versions

Documents

3 official files

Introduced in House (text)

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Leesvertaling

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  • Introduced in House (text)

    Introduced in House · EN · 29 October 1993

    ViewDownloadOpen at official source

  • Introduced in House (PDF)

    Introduced in House · EN · 29 October 1993

    ViewDownloadOpen at official source

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  • Introduced in House

    summary · EN · 26 October 1993

    Open at official source

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Sponsors

Related records

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Sources

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