S. 2636 · 113th Congress

Alaska Native Conservation Parity Act of 2014

Stage
In committee
Introduced
2014-07-22
Latest action
2014-07-22 · Introduced in Senate

Summary

Alaska Native Conservation Parity Act of 2014 - Amends the Internal Revenue Code to allow Alaska Native Corporations an increased tax deduction for donations of conservation easements related to lands conveyed under the Alaska Native Claims Settlement Act. Permits a 15-year carryover of contribution amounts that exceed annual limitations on the amount of such tax deduction.