United States · Bill · S
S. 2223 (110th)
Habitat and Land Conservation Act of 2007
Introduced
24 October 2007
Last action
24 October 2007 · Introduced
Status
Placed on Senate Legislative Calendar under General Orders. Calendar No. 442.
Sponsors
Sen. Baucus, Max [D-MT]
Subjects
Environment, Taxation
Source updated
7 April 2025
Summary
Habitat and Land Conservation Act of 2007 - Amends Internal Revenue Code provisions relating to habitat conservation and restoration to: (1) make permanent the special rule allowing an enhanced tax deduction for contributions of capital gain real property for conservation purposes; (2) allow a tax credit for costs and landowner losses relating to habitat protection and restoration; (3) allow a tax deduction for expenditures related to endangered species recovery plans approved by the Endangered Species Act of 1973; (4) exclude from gross income certain payments under the Fish and Wildlife Act of 1956; (5) extend through 2010 the taxpayer election to expense (i.e., deduct in full in the current taxable year) certain environmental remediation expenditures; and (6) allow tax-free exchanges of shares in certain mutual ditch, reservoir, or irrigation companies. Amends the American Jobs Creation Act of 2004 to change the effective dates applicable to leases of tax-exempt use property to foreign entities.
This text is taken from the official record. PoliticalRepo does not editorialize.
Timeline
24 October 2007
Calendars
Placed on Senate Legislative Calendar under General Orders. Calendar No. 442.
Source: Calendars
24 October 2007
Reported
Committee on Finance. Original measure reported to Senate by Senator Baucus. With written report No. 110-205.
Source: Committee
24 October 2007
Reported
Committee on Finance. Original measure reported to Senate by Senator Baucus. With written report No. 110-205.
Source: Committee
24 October 2007
Introduced
Introduced in Senate
Source: IntroReferral
Votes
No vote records are attached yet.
Versions
- Placed on Calendar Senate · 24 October 2007 · Download file
Documents
4 official files
Placed on Calendar Senate (text)
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Placed on Calendar Senate (text)
Placed on Calendar Senate · EN · 24 October 2007
Placed on Calendar Senate (PDF)
Placed on Calendar Senate · EN · 24 October 2007
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Reported to Senate without amendment
summary · EN · 24 October 2007
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Introduced in Senate
summary · EN · 24 October 2007
Leesvertaling
Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.
Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.
Sponsors
- Sen. Baucus, Max [D-MT] · D · Sponsor
- · ssfi00 · Standing
Related records
- related to → Endangered Species Recovery Act of 2007
- related to → Endangered Species Recovery Act of 2007
- related to → Heartland, Habitat, Harvest, and Horticulture Act of 2007
Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://www.congress.gov/bill/110th-congress/senate-bill/2223
- Open data entity: https://api.congress.gov/v3/bill/110/s/2223
- us · 110-s-2223 · source updated 7 April 2025