H.R. 159 · 108th Congress

Open Space Preservation Act of 2003

Stage
In committee
Introduced
2003-01-07
Latest action
2003-01-07 · Introduced in House

Summary

Open Space Preservation Act of 2003 - Amends the Internal Revenue Code to exclude from gross income the gain from the sale or exchange of farmland if there is a covenant prohibiting any use other than as farmland.