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United States · Bill · S

S. 2146 (103rd)

Wetlands and Green Space Preservation Assistance Act of 1993

referredUnited States· United States Congress· EN

Introduced

24 May 1994

Last action

24 May 1994 · Introduced

Status

Read twice and referred to the Committee on Finance.

Sponsors

Sen. Jeffords, James M. [I-VT]

Subjects

Environment, Taxation

Source updated

26 August 2025

Environment · Taxation

Official sourceDownload fileView documentsShare

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.

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

Timeline

  1. 24 May 1994

    Introduced

    Read twice and referred to the Committee on Finance.

    Source: IntroReferral

  2. 24 May 1994

    Introduced

    Sponsor introductory remarks on measure. (CR S6290)

    Source: IntroReferral

  3. 24 May 1994

    Introduced

    Introduced in Senate

    Source: IntroReferral

Votes

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Versions

Documents

3 official files

Introduced in Senate (text)

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  • Introduced in Senate (text)

    Introduced in Senate · EN · 24 May 1994

    ViewDownloadOpen at official source

  • Introduced in Senate (PDF)

    Introduced in Senate · EN · 24 May 1994

    ViewDownloadOpen at official source

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  • Introduced in Senate

    summary · EN · 24 May 1994

    Open at official source

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Sponsors

Related records

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Sources

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