United States · Bill · S
S. 1366 (104th)
A bill to amend the Internal Revenue Code of 1986 to allow a deduction from the gross estate of a decedent in an amount equal to the value of real property subject to an endangered species conservation agreement.
Introduced
26 October 1995
Last action
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Status
Read twice and referred to the Committee on Finance.
Sponsors
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Subjects
Discovery layer
Source updated
14 January 2025
Summary
Amends the Internal Revenue Code to allow a deduction from the value of the gross estate of a decedent of an amount equal to the adjusted value of real property included in a gross estate which is subject to an endangered species conservation agreement. Provides for recapture of the benefit in certain cases.
This text is taken from the official record. PoliticalRepo does not editorialize.
Timeline
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Votes
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Versions
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Documents
3 official files
Introduced in Senate (text)
Introduced in Senate (text)
Introduced in Senate · EN · 26 October 1995
Introduced in Senate (PDF)
Introduced in Senate · EN · 26 October 1995
Introduced in Senate
summary · EN · 26 October 1995
Sponsors
No sponsors or actors listed by the source.
Related records
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Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://www.congress.gov/bill/104th-congress/senate-bill/1366
- Open data entity: https://api.congress.gov/v3/bill/104/s/1366