United States · Bill · S
S. 4751 (116th)
Charitable Conservation Easement Program Integrity Act of 2020
Introduced
29 September 2020
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
3 January 2025
Summary
Charitable Conservation Easement Program Integrity Act of 20 20 This bill limits the aggregate amount of a partner's annual tax deductions for qualified conservation contributions of a partnership to 2.5 times the partner's adjusted basis in the partnership. (Under current law, a qualified conservation contribution is the contribution of a qualified real property interest to a qualified organization exclusively for conservation purposes.) The limitation applies for the first three taxable years after the individual becomes a partner in the partnership. It does not apply to certain family partnerships.
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Votes
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Documents
3 official files
Introduced in Senate (text)
Introduced in Senate · EN · 29 September 2020
Introduced in Senate (PDF)
Introduced in Senate · EN · 29 September 2020
Introduced in Senate
summary · EN · 29 September 2020
Sponsors
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Sources
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- Official source: https://www.congress.gov/bill/116th-congress/senate-bill/4751
- Open data entity: https://api.congress.gov/v3/bill/116/s/4751