To amend the Internal Revenue Code of 1986 to exclude from the gross estate the value of land subject to a qualified conservation easement if certain conditions are satisfied and to defer the reduction in estate tax rates.

Summary

Amends the Internal Revenue Code with respect to the estate tax, to exclude from the gross estate the value of land subject to a qualified conservation easement. Provides that this exclusion applies only to land that is located within 50 miles of a metropolitan statistical area. Defers the reduction in estate tax rates from 1993 until 1998.

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2 official files

• Introduced in House (text)

  Introduced in House · EN

  ViewDownloadOpen at official source

• Introduced in House

  summary · EN · 26 September 1990

  Open at official source

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