S. 526 · 113th Congress

Rural Heritage Conservation Extension Act of 2013

Stage
In committee
Sponsor
Max Baucus
Introduced
2013-03-12
Latest action
2013-03-12 · Introduced in Senate

Summary

Rural Heritage Conservation Extension Act of 2013 - Amends the Internal Revenue Code to: (1) make permanent the tax deduction for charitable contributions by individuals and corporations of real property interests for conservation purposes; and (2) prohibit any such deduction for contributions of an easement for use on, or intended use on, a golf course.