United States · Bill · HR
H.R. 523 (104th)
Land Preservation Tax Fairness Act of 1995
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
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
13 January 1995
Introduced
Referred to the House Committee on Ways and Means.
Source: IntroReferral
13 January 1995
Introduced
Introduced in House
Source: IntroReferral
13 January 1995
Introduced
Introduced in House
Source: IntroReferral
11 July 1995
Committee
Committee Hearings Held.
Source: Committee
12 July 1995
Committee
Committee Hearings Held.
Source: Committee
Votes
No vote records are attached yet.
Versions
- Introduced in House · 13 January 1995 · Download file
Documents
3 official files
Introduced in House (text)
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Introduced in House (text)
Introduced in House · EN · 13 January 1995
Introduced in House (PDF)
Introduced in House · EN · 13 January 1995
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Introduced in House
summary · EN · 13 January 1995
Leesvertaling
Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.
Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.
Sponsors
- Rep. Zimmer, Dick [R-NJ-12] · R · Sponsor
- Rep. Saxton, Jim [R-NJ-3] · R · Sponsor
- Rep. Greenwood, James C. [R-PA-8] · R · Sponsor
- Rep. Pallone, Frank [D-NJ-6] · D · Sponsor
- Rep. Beilenson, Anthony C. [D-CA-24] · D · Sponsor
- Rep. Ackerman, Gary L. [D-NY-5] · D · Sponsor
- Rep. Baldacci, John Elias [D-ME-2] · D · Sponsor
- Rep. Ehlers, Vernon J. [R-MI-3] · R · Sponsor
- Rep. Smith, Christopher H. [R-NJ-4] · R · Cosponsor
- Rep. Furse, Elizabeth [D-OR-1] · D · Cosponsor
- Rep. Morella, Constance A. [R-MD-8] · R · Cosponsor
- · hswm00 · Standing
Related records
No cross-record relationships stored yet.
Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://www.congress.gov/bill/104th-congress/house-bill/523
- Open data entity: https://api.congress.gov/v3/bill/104/hr/523
- us · 104-hr-523 · source updated 21 August 2025