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H.R. 4164

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.

Referred to the House Committee on Ways and Means.

Rep. Thompson, Mike [D-CA-5](D-CA)Sponsor
11 cosponsors8 D3 R
11cosponsors1committees3actions2related bills
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  2. IntroReferralIntro-H

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Charitable Conservation Easement Program Integrity Act of 2021 — Informed