S. 701 · 108th Congress
A bill to amend the Internal Revenue Code of 1986 to encourage contributions of capital gain real property made for conservation purposes.
- Stage
- In committee
- Sponsor
- Max Baucus
- Introduced
- 2003-03-25
- Latest action
- 2003-03-25 · Introduced in Senate
Summary
Amends the Internal Revenue Code to provide additional tax incentives with respect to capital gain contributions to encourage qualified conservation, with special rules for eligible farmers and ranchers in particular.