Skip to content
PoliticalRepoPoliticalRepo

United States · Bill · S

S. 887 (102nd)

Wetlands and Green Space Preservation Assistance Act of 1991

openUnited States· United States Congress· EN

Introduced

23 April 1991

Last action

29 April 1992 · Committee

Status

Subcommittee on Energy and Agricultural Taxation. Hearings held. Hearings printed: S.Hrg. 102-831.

Sponsors

Sen. Jeffords, James M. [I-VT], Sen. Symms, Steven D. [R-ID], Sen. Daschle, Thomas A. [D-SD], Sen. Bumpers, Dale [D-AR], Sen. Craig, Larry E. [R-ID], Sen. Leahy, Patrick J. [D-VT]

Subjects

Environment, Taxation

Source updated

26 August 2025

Environment · Taxation

Official sourceDownload fileView documentsShare

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.

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

Timeline

  1. 23 April 1991

    Introduced

    Read twice and referred to the Committee on Finance.

    Source: IntroReferral

  2. 23 April 1991

    Introduced

    Introduced in Senate

    Source: IntroReferral

  3. 29 April 1992

    Committee

    Subcommittee on Energy and Agricultural Taxation. Hearings held. Hearings printed: S.Hrg. 102-831.

    Source: Committee

Votes

No vote records are attached yet.

Versions

Documents

2 official files

Introduced in Senate (text)

View fileDownload file

This file cannot be previewed here. Use View or Download.

Leesvertaling

Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.

Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.

  • Introduced in Senate (text)

    Introduced in Senate · EN

    ViewDownloadOpen at official source

  • Introduced in Senate

    summary · EN · 23 April 1991

    Open at official source

    Leesvertaling

    Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.

    Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.

Sponsors

Related records

No cross-record relationships stored yet.

Sources

PoliticalRepo is an index and interpretation layer, not the authoritative legal source.