S.526 - Rural Heritage Conservation Extension Act of 2013

A bill to amend the Internal Revenue Code of 1986 to make permanent the special rule for contributions of qualified conservation contributions, and for other purposes. view all titles (2)

All Bill Titles

  • Official: A bill to amend the Internal Revenue Code of 1986 to make permanent the special rule for contributions of qualified conservation contributions, and for other purposes. as introduced.
  • Short: Rural Heritage Conservation Extension Act of 2013 as introduced.

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Introduced
 
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03/12/13
 
 
 
 
 
 
 

Official 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 contributi

Official 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.

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