House Bill 4164
117th Congress(2021-2022)
Charitable Conservation Easement Program Integrity Act of 2021
Introduced
Introduced in House on Jun 24, 2021
Origin Chamber
House
Type
Bill
Bill
The primary form of legislative measure used to propose law. Depending on the chamber of origin, bills begin with a designation of either H.R. or S. Joint resolution is another form of legislative measure used to propose law.
Bill Number
4164
Congress
117
Policy Area
Taxation
Taxation
Primary focus of measure is all aspects of income, excise, property, inheritance, and employment taxes; tax administration and collection. Measures concerning state and local finance may fall under Economics and Public Finance policy area.
No House votes have been held for this bill.
Summary
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.
June 24, 2021
06/24/2021
Referred to the House Committee on Ways and Means.
06/24/2021
Introduced in House
Public Record
Record Updated
Dec 31, 2022 4:58:46 AM