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United States · Bill · HR

H.R. 522 (104th)

Federal Open Space Acquisition and Preservation Act of 1995

openUnited States· United States Congress· EN

Introduced

13 January 1995

Last action

Status

Committee Hearings Held.

Sponsors

Subjects

Discovery layer

Source updated

21 August 2025

Summary

Federal Open Space Acquisition and Preservation Act of 1995 - 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 such credit has been taken.

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Documents

3 official files

Introduced in House (text)

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Sources

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