Private Land Conservation Tax Act
Last action on Jan 3, 2001Referred to the House Committee on Ways and Means.
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Summary
Private Land Conservation Tax Act - Amends the Internal Revenue Code to: (1) allow a limited credit to an eligible farmer or rancher for a qualified conservation contribution; (2) treat such a farmer or rancher as an individual with respect to any such contribution with respect to the charitable contribution limit; and (3) expand, for estate tax purposes, the definition of land which may qualify for a conservation contribution.
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