Charitable Conservation Easement Program Integrity Act of 2017

Summary

Charitable Conservation Easement Program Integrity Act of 2017 This bill amends the Internal Revenue Code to limit the aggregate amount of a partner's annual tax deductions for qualified conservation contributions of a partnership to 2.5 times the partner's adjusted basis in the partnership. (Under current law, a "qualified conservation contribution" is the contribution of a qualified real property interest to a qualified organization exclusively for conservation purposes.) The limitation applies for the first five years after the individual becomes a partner in the partnership. It does not apply to certain family partnerships.

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Timeline

1. 28 November 2017

   Introduced

   Referred to the House Committee on Ways and Means.

   Source: IntroReferral

2. 28 November 2017

   Introduced

   Introduced in House

   Source: IntroReferral

3. 28 November 2017

   Introduced

   Introduced in House

   Source: IntroReferral

Votes

No vote records are attached yet.

Versions

• Introduced in House · 28 November 2017 · Download file

Documents

3 official files

• Introduced in House (text)

  Introduced in House · EN · 28 November 2017

  ViewDownloadOpen at official source

• Introduced in House (PDF)

  Introduced in House · EN · 28 November 2017

  ViewDownloadOpen at official source

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• Introduced in House

  summary · EN · 28 November 2017

  Open at official source

  Leesvertaling

  Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.

  Vertaal naarNL · DutchDE · GermanFR · FrenchES · SpanishIT · ItalianPL · PolishPT · PortugueseSV · SwedishDA · DanishFI · FinnishEL · GreekCS · CzechHU · HungarianRO · RomanianBG · BulgarianHR · CroatianSK · SlovakSL · SlovenianLT · LithuanianLV · LatvianET · EstonianGA · IrishMT · Maltese

  Vertaal document

  Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.

Sponsors

• Rep. Thompson, Mike [D-CA-4] · D · Sponsor
• Rep. Kelly, Mike [R-PA-16] · R · Sponsor
• Rep. Fitzpatrick, Brian K. [R-PA-1] · R · Cosponsor
• Rep. Larson, John B. [D-CT-1] · D · Cosponsor
• Rep. Blumenauer, Earl [D-OR-3] · D · Cosponsor
• Rep. Garamendi, John [D-CA-8] · D · Cosponsor
• Rep. Faso, John J. [R-NY-19] · R · Cosponsor
• Rep. Green, Gene [D-TX-29] · D · Cosponsor
• Rep. Jackson Lee, Sheila [D-TX-18] · D · Cosponsor
• Rep. Ryan, Tim [D-OH-13] · D · Cosponsor
• Rep. Visclosky, Peter J. [D-IN-1] · D · Cosponsor
• Rep. Gianforte, Greg [R-MT-At Large] · R · Cosponsor
• Rep. Poe, Ted [R-TX-2] · R · Cosponsor
• Rep. Joyce, David P. [R-OH-14] · R · Cosponsor
• Sen. Welch, Peter [D-VT] · D · Cosponsor
• Rep. Pingree, Chellie [D-ME-1] · D · Cosponsor
• Rep. Esty, Elizabeth H. [D-CT-5] · D · Cosponsor
• · hswm00 · Standing

Related records

• related to ← Charitable Conservation Easement Program Integrity Act of 2018