United States · Bill · S
S. 701 (107th)
Rural Heritage Conservation Act
Introduced
5 April 2001
Last action
—
Status
Committee on Finance. Hearings held.
Sponsors
—
Subjects
Discovery layer
Source updated
19 August 2025
Summary
Rural Heritage Conservation Act - Amends the Internal Revenue Code, with respect to farm and ranch land, to: (1) establish special rules for the charitable contribution of such land; (2) treat a farmer or rancher as an individual with respect to any such contribution with respect to the charitable contribution limit; and (3) expand, for estate tax purposes, the definition of land which may qualify for a conservation contribution.
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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 · 5 April 2001
Introduced in Senate (PDF)
Introduced in Senate · EN · 5 April 2001
Introduced in Senate
summary · EN · 5 April 2001
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/107th-congress/senate-bill/701
- Open data entity: https://api.congress.gov/v3/bill/107/s/701