Species Conservation Tax Act of 1999

Summary

Species Conservation Tax Act of 1999 - Amends the Internal Revenue Code to exclude from gross income payments received under the Partners for Fish and Wildlife Program. Allows, as a charitable deduction, a qualified conservation contribution which provides for the conservation of a designated endangered species. Excludes from the estate tax certain real property subject to an endangered species conservation agreement. Repeals specified property location restrictions on the estate tax exclusion for property subject to a qualified conservation easement.

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3 official files

• Introduced in Senate (text)

  Introduced in Senate · EN · 19 July 1999

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• Introduced in Senate (PDF)

  Introduced in Senate · EN · 19 July 1999

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• Introduced in Senate

  summary · EN · 19 July 1999

  Open at official source

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