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United States · Bill · HR

H.R. 523 (104th)

Land Preservation Tax Fairness Act of 1995

openUnited States· United States Congress· EN

Introduced

13 January 1995

Last action

12 July 1995 · Committee

Status

Committee Hearings Held.

Sponsors

Rep. Zimmer, Dick [R-NJ-12], Rep. Saxton, Jim [R-NJ-3], Rep. Greenwood, James C. [R-PA-8], Rep. Pallone, Frank [D-NJ-6], Rep. Beilenson, Anthony C. [D-CA-24], Rep. Ackerman, Gary L. [D-NY-5], Rep. Baldacci, John Elias [D-ME-2], Rep. Ehlers, Vernon J. [R-MI-3], Rep. Smith, Christopher H. [R-NJ-4], Rep. Furse, Elizabeth [D-OR-1], Rep. Morella, Constance A. [R-MD-8]

Subjects

Taxation

Source updated

21 August 2025

Taxation

Summary

Land Preservation Tax Fairness Act of 1995 - Amends the Internal Revenue Code to require taking into account, for purposes of determining gain, the entire adjusted basis of property sold to a tax-exempt charitable organization as conservation property. Provides for determining the fair market value of restrictions on such property for purposes of determining the allowable deduction.

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

  1. 13 January 1995

    Introduced

    Referred to the House Committee on Ways and Means.

    Source: IntroReferral

  2. 13 January 1995

    Introduced

    Introduced in House

    Source: IntroReferral

  3. 13 January 1995

    Introduced

    Introduced in House

    Source: IntroReferral

  4. 11 July 1995

    Committee

    Committee Hearings Held.

    Source: Committee

  5. 12 July 1995

    Committee

    Committee Hearings Held.

    Source: Committee

Votes

No vote records are attached yet.

Versions

Documents

3 official files

Introduced in House (text)

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Leesvertaling

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  • Introduced in House (text)

    Introduced in House · EN · 13 January 1995

    ViewDownloadOpen at official source

  • Introduced in House (PDF)

    Introduced in House · EN · 13 January 1995

    ViewDownloadOpen at official source

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  • Introduced in House

    summary · EN · 13 January 1995

    Open at official source

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Sponsors

Related records

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Sources

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