United States · Bill · S
S. 2146 (103rd)
Wetlands and Green Space Preservation Assistance Act of 1993
Introduced
24 May 1994
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
26 August 2025
Summary
Wetlands and Green Space Preservation Assistance Act of 1993 - Amends the Internal Revenue Code to provide for determining the environmental use value of sensitive environmental areas for estate tax purposes. Requires the estate to grant an environmental preservation easement for a period of ten years after the death of the decedent. Imposes an additional estate tax if an heir fails to maintain the easement.
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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 · EN · 24 May 1994
Introduced in Senate (PDF)
Introduced in Senate · EN · 24 May 1994
Introduced in Senate
summary · EN · 24 May 1994
Sponsors
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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/103rd-congress/senate-bill/2146
- Open data entity: https://api.congress.gov/v3/bill/103/s/2146