United States · Bill · S
S. 887 (102nd)
Wetlands and Green Space Preservation Assistance Act of 1991
Introduced
23 April 1991
Last action
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Status
Subcommittee on Energy and Agricultural Taxation. Hearings held. Hearings printed: S.Hrg. 102-831.
Sponsors
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Subjects
Discovery layer
Source updated
26 August 2025
Summary
Wetlands and Green Space Preservation Assistance Act of 1991 - Amends the Internal Revenue Code to provide for determining the environmental use value of sensitive environmental areas for estate tax purposes. Requires the estate to grant an environmental preservation easement for a period of ten years after the death of the decedent. Imposes an additional estate tax if an heir fails to maintain the easement.
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Timeline
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Votes
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Versions
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Documents
2 official files
Introduced in Senate (text)
Introduced in Senate (text)
Introduced in Senate · EN
Introduced in Senate
summary · EN · 23 April 1991
Sponsors
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Related records
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Sources
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- Official source: https://www.congress.gov/bill/102nd-congress/senate-bill/887
- Open data entity: https://api.congress.gov/v3/bill/102/s/887