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United States · Bill · S

S. 701 (107th)

Rural Heritage Conservation Act

openUnited States· United States Congress· EN

Introduced

5 April 2001

Last action

12 June 2001 · Committee

Status

Committee on Finance. Hearings held.

Sponsors

Sen. Baucus, Max [D-MT], Sen. Johnson, Tim [D-SD], Sen. Torricelli, Robert G. [D-NJ], Sen. Miller, Zell [D-GA], Sen. Grassley, Chuck [R-IA], Sen. Feinstein, Dianne [D-CA], Sen. Clinton, Hillary Rodham [D-NY]

Subjects

Taxation

Source updated

19 August 2025

Taxation

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.

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

Timeline

  1. 5 April 2001

    Introduced

    Read twice and referred to the Committee on Finance.

    Source: IntroReferral

  2. 5 April 2001

    Introduced

    Introduced in Senate

    Source: IntroReferral

  3. 12 June 2001

    Committee

    Committee on Finance. Hearings held.

    Source: Committee

Votes

No vote records are attached yet.

Versions

Documents

3 official files

Introduced in Senate (text)

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Leesvertaling

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  • Introduced in Senate (text)

    Introduced in Senate · EN · 5 April 2001

    ViewDownloadOpen at official source

  • Introduced in Senate (PDF)

    Introduced in Senate · EN · 5 April 2001

    ViewDownloadOpen at official source

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  • Introduced in Senate

    summary · EN · 5 April 2001

    Open at official source

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Sponsors

Related records

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Sources

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