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United States · Bill · HR

H.R. 4541 (102nd)

Federal Open Space Acquisition and Preservation Act of 1992

referredUnited States· United States Congress· EN

Introduced

20 March 1992

Last action

Status

Referred to the House Committee on Ways and Means.

Sponsors

Subjects

Discovery layer

Source updated

26 August 2025

Summary

Federal Open Space Acquisition and Preservation Act of 1992 - Amends the Internal Revenue Code to allow a credit against estate taxes for certain transfers of real property to Federal agencies for conservation purposes. Disallows a deduction under estate tax provisions for a transfer for which a credit is taken.

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Documents

2 official files

Introduced in House (text)

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Sources

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