United States · Bill · HR
H.R. 5056 (109th)
To amend the Internal Revenue Code of 1986 to encourage charitable contributions of real property for conservation purposes.
Introduced
30 March 2006
Last action
—
Status
Referred to the House Committee on Ways and Means.
Sponsors
—
Subjects
Discovery layer
Source updated
2 January 2025
Summary
Amends the Internal Revenue Code to allow: (1) taxpayers making charitable contributions of real property for conservation purposes (qualified conservation contributions) to deduct up to 50% (currently, 30%) of their income for such contributions (100% for certain farmers or ranchers); and (2) a 15-year carryover of excess tax deduction amounts for such contributions.
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Votes
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Versions
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Documents
3 official files
Introduced in House (text)
Introduced in House (text)
Introduced in House · EN · 30 March 2006
Introduced in House (PDF)
Introduced in House · EN · 30 March 2006
Introduced in House
summary · EN · 30 March 2006
Sponsors
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Related records
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Sources
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- Official source: https://www.congress.gov/bill/109th-congress/house-bill/5056
- Open data entity: https://api.congress.gov/v3/bill/109/hr/5056