S 2256 United States Senate · 117th Congress

Charitable Conservation Easement Program Integrity Act of 2021

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.
Bill status in committee 1 of 4 stages cleared
Introduction
Jun 2021
Committee Review
Floor Vote
President
Introduced Jun 24, 2021 Last action Jun 24, 2021
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Full legislative history

Actions timeline

Total actions
2
Key actions
0
Committee
1
Jun 24, 2021
Committee
Read twice and referred to the Committee on Finance.
upper
Jun 24, 2021
Introduced
Introduced in Senate
upper
1 primary · 15 co-sponsors

Sponsors