HR 4164
Charitable Conservation Easement Program Integrity Act of 2021
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Bill overview
The Charitable Conservation Easement Program Integrity Act of 2021 limits the amount of tax deductions that partnerships, S corporations, and other pass-through entities can take for qualified conservation contributions. Specifically, a contribution exceeding 2.5 times the partners’ relevant basis in the partnership is not considered a qualified conservation contribution. The bill also establishes penalties for disallowance of deductions related to these limitations and extends the statute of limitations for assessing penalties. It aims to increase transparency and prevent potential abuse of conservation easement deductions.
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Primary sponsor
Cosponsors
Ann M. Kuster
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