Civil War Battlefields Preservation Tax Incentives Act of 1994

Summary

Civil War Battlefields Preservation Tax Incentives Act of 1994 - Amends the Internal Revenue Code to allow a deduction from the value of a gross estate of the transfer by an heir of a qualified conservation easement on land within a Civil War battlefield site. Provides that the dollar limitation on the valuation of farm and other real property does not apply to property within a Civil War battlefield site. Allows a tax credit of 50 percent of the amount of any qualified Civil War battlefield charitable contribution.

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Documents

3 official files

• Introduced in House

  summary · EN · 25 July 1994

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• Introduced in House (text)

  Introduced in House · EN · 15 July 1994

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• Introduced in House (PDF)

  Introduced in House · EN · 15 July 1994

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