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United States · Bill · HR

H.R. 48 (113th)

Open Space Preservation Promotion Act of 2013

referredUnited States· United States Congress· EN

Introduced

3 January 2013

Last action

Status

Referred to the House Committee on Ways and Means.

Sponsors

Subjects

Discovery layer

Source updated

12 August 2025

Summary

Open Space Preservation Promotion Act of 2013- Amends the Internal Revenue Code to allow installment sales treatment for land sold to a governmental unit or tax-exempt charitable organization for conservation purposes even though the purchase funds for such sale are held in a sinking or similar fund, as required by state law.

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Versions

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Documents

3 official files

Introduced in House (text)

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Sources

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