United States · Bill · S
S. 2256 (117th)
Charitable Conservation Easement Program Integrity Act of 2021
Introduced
24 June 2021
Last action
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Status
Read twice and referred to the Committee on Finance.
Sponsors
—
Subjects
Discovery layer
Source updated
5 December 2025
Summary
Charitable Conservation Easement Program Integrity Act of 2021 This bill imposes a limitation on the tax deduction for qualified conservation contributions made by certain partnerships if the amount of the contribution exceeds 2.5% times the sum of each partner's relevant basis in the partnership. This limitation also applies to other pass-thru entities, such as S corporations.
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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 June 2021
Introduced in Senate (PDF)
Introduced in Senate · EN · 24 June 2021
Introduced in Senate
summary · EN · 24 June 2021
Sponsors
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Sources
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- Official source: https://www.congress.gov/bill/117th-congress/senate-bill/2256
- Open data entity: https://api.congress.gov/v3/bill/117/s/2256