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United States · Bill · HR

H.R. 5469 (102nd)

Open Space Preservation Act of 1992

referredUnited States· United States Congress· EN

Introduced

23 June 1992

Last action

23 June 1992 · Introduced

Status

Referred to the House Committee on Ways and Means.

Sponsors

Rep. Schulze, Richard T. [R-PA-5], Rep. Jenkins, Edgar L. [D-GA-9], Rep. Johnson, Nancy L. [R-CT-5], Rep. Sundquist, Don [R-TN-7], Rep. Thomas, William M. [R-CA-21], Rep. Andrews, Michael [D-TX-25], Rep. Coyne, William J. [D-PA-14], Rep. Vander Jagt, Guy [R-MI-9], Rep. Anthony, Beryl, Jr. [D-AR-4], Rep. Shaw, E. Clay, Jr. [R-FL-22], Rep. McGrath, Raymond J. [R-NY-5], Rep. Kostmayer, Peter H. [D-PA-8], Rep. Horton, Frank J. [R-NY-29], Rep. DeFazio, Peter A. [D-OR-4], Rep. Walsh, James T. [R-NY-25], Rep. Jontz, Jim [D-IN-5], Rep. Slaughter, Louise McIntosh [D-NY-25], Rep. Leach, James A. [R-IA-2], Rep. Fields, Jack [R-TX-8], Sen. Sanders, Bernard [I-VT], Rep. Morella, Constance A. [R-MD-8], Rep. Taylor, Gene [D-MS-4], Rep. Machtley, Ronald K. [R-RI-1], Rep. McDade, Joseph M. [R-PA-10], Rep. Klug, Scott L. [R-WI-2], Rep. Bacchus, Jim [D-FL-11], Rep. Dickinson, William L. [R-AL-2], Rep. Payne, Lewis F., Jr. [D-VA-5], Rep. Ravenel, Arthur, Jr. [R-SC-1], Rep. Cunningham, Randy (Duke) [R-CA-50], Rep. McEwen, Bob [R-OH-6], Rep. Feighan, Edward F. [D-OH-19], Rep. Espy, Mike [D-MS-2], Rep. Shays, Christopher [R-CT-4], Rep. Wolf, Frank R. [R-VA-10], Rep. Rose, Charlie [D-NC-7], Rep. Doolittle, John T. [R-CA-4], Rep. Ritter, Don [R-PA-15], Rep. Walker, Robert S. [R-PA-16], Rep. Murphy, Austin J. [D-PA-20], Rep. McMillan, J. Alex [R-NC-9], Rep. Clinger, William F., Jr. [R-PA-5], Sen. Allen, George [R-VA], Rep. Kolter, Joseph P. [D-PA-4], Rep. Geren, Pete [D-TX-12], Rep. Thomas, Lindsay [D-GA-1], Rep. Andrews, Thomas H. [D-ME-1], Rep. Gilchrest, Wayne T. [R-MD-1]

Subjects

Taxation

Source updated

26 August 2025

Taxation

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Summary

Open Space Preservation Act of 1992 - Amends the Internal Revenue Code to exclude from the gross estate tax the value of land subject to a qualified conservation easement (less the amount of any indebtedness secured by such land). Includes in the gross estate tax the value of each development right retained by the donor in the conveyance of the easement. Makes such tax due upon the disposition of the property. Provides that such land subject to the exclusion will have a carryover basis for purposes of determining gain or loss. Excludes from the gift tax transfers by gift of land subject to a conservation easement (other than development rights retained by the donor of such easement). Defers the reduction in certain estate tax rates after 1993 and before 1998.

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

Timeline

  1. 23 June 1992

    Introduced

    Referred to the House Committee on Ways and Means.

    Source: IntroReferral

  2. 23 June 1992

    Introduced

    Introduced in House

    Source: IntroReferral

  3. 23 June 1992

    Introduced

    Introduced in House

    Source: IntroReferral

Votes

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Versions

Documents

2 official files

Introduced in House (text)

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  • Introduced in House (text)

    Introduced in House · EN

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  • Introduced in House

    summary · EN · 23 June 1992

    Open at official source

    Leesvertaling

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Sponsors

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Related records

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Sources

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