To amend the Internal Revenue Code of 1986 to encourage charitable contributions of real property for conservation purposes by Native Corporations.

Summary

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.

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Timeline

1. 13 January 2015

   Introduced

   Referred to the House Committee on Ways and Means.

   Source: IntroReferral

2. 13 January 2015

   Introduced

   Introduced in House

   Source: IntroReferral

3. 13 January 2015

   Introduced

   Introduced in House

   Source: IntroReferral

Votes

No vote records are attached yet.

Versions

• Introduced in House · 13 January 2015 · Official file

Documents

3 official files

• Introduced in House (text)

  Introduced in House · EN · 13 January 2015

  ViewDownloadOpen at official source

• Introduced in House (PDF)

  Introduced in House · EN · 13 January 2015

  ViewDownloadOpen at official source

• Introduced in House

  summary · EN · 13 January 2015

  Open at official source

Sponsors

• DON YOUNG · R · Sponsor
• · hswm00 · Standing

Related records

• related to ← Conservation Easement Incentive Act of 2015
• related to ← Conservation Easement Incentive Act of 2015
• related to ← Consolidated Appropriations Act, 2016