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S. 2256

Charitable Conservation Easement Program Integrity Act of 2021

Charitable Conservation Easement Program Integrity Act of 2021

This bill imposes a limitation on the tax deduction for qualified conservation contributions made by certain partnerships if the amount of the contribution exceeds 2.5% times the sum of each partner's relevant basis in the partnership. This limitation also applies to other pass-thru entities, such as S corporations.

Read twice and referred to the Committee on Finance.

Sen. Daines, Steve [R-MT](R-MT)Sponsor
15 cosponsors13 D2 R
15cosponsors1committees2actions2related bills
  1. IntroReferral

    Read twice and referred to the Committee on Finance.

    Finance Committee
  2. IntroReferral10000

    Introduced in Senate

Charitable Conservation Easement Program Integrity Act of 2021 — Informed