Charitable Conservation Easement Program Integrity Act of 2019
Latest action · Mar 29, 2019 Referred to the House Committee on Ways and Means.
Progress
Where this bill reached, and when. A stage with no date was not reached; one that failed a vote and later carried shows the date it carried.
- IntroducedMar 29, 2019
- Passed HouseNot reached
- Passed SenateNot reached
- To the PresidentNot reached
- Became lawNot reached
Summary
Charitable Conservation Easement Program Integrity Act of 2019
This bill limits the aggregate amount of a partner's annual tax deductions for qualified conservation contributions of a partnership to 2.5 times the partner's adjusted basis in the partnership. (Under current law, a "qualified conservation contribution" is the contribution of a qualified real property interest to a qualified organization exclusively for conservation purposes.)
The limitation applies for the first three taxable years after the individual becomes a partner in the partnership. It does not apply to certain family partnerships.
Cosponsors 34
Members who signed on, in the order they did. Signatures ran from Mar 29, 2019 to Dec 16, 2020; 1 is an original cosponsor, there from the day it was introduced.
| Seat | Cosponsor | Signed on | |
|---|---|---|---|
| R-PA | Mike Kelly | Original | Mar 29, 2019 |
| R-PA | Brian K. Fitzpatrick | Apr 4, 2019 | |
| R-MT | Greg Gianforte | Apr 8, 2019 | |
| D-NY | Thomas R. Suozzi | Apr 8, 2019 | |
| D-NH | Ann M. Kuster | Apr 9, 2019 | |
| R-TN | Charles J. "Chuck" Fleischmann | Apr 10, 2019 | |
| D-NH | Chris Pappas | Apr 10, 2019 | |
| D-MA | James P. McGovern | Apr 18, 2019 | |
| D-CA | John Garamendi | Apr 18, 2019 | |
| D-CO | Jason Crow | Apr 25, 2019 | |
| D-IN | Peter J. Visclosky | Apr 25, 2019 | |
| R-MO | Vicky Hartzler | Apr 25, 2019 | |
| D-SC | Joe Cunningham | May 8, 2019 | |
| D-NJ | Bill Pascrell, Jr. | May 9, 2019 | |
| D-MD | Jamie Raskin | May 15, 2019 | |
| D-CA | Jimmy Panetta | May 30, 2019 | |
| R-OK | Tom Cole | Jun 21, 2019 | |
| D-WI | Mark Pocan | Jun 26, 2019 | |
| D-WA | Suzan K. DelBene | Aug 13, 2019 | |
| D-CO | Ed Perlmutter | Aug 16, 2019 | |
| D-NY | Antonio Delgado | Oct 21, 2019 | |
| D-WI | Ron Kind | Nov 12, 2019 | |
| D-TX | Veronica Escobar | Nov 12, 2019 | |
| D-WA | Kim Schrier | Dec 4, 2019 | |
| D-IA | Cynthia Axne | Dec 6, 2019 | |
| D-NJ | Tom Malinowski | Dec 6, 2019 | |
| D-VT | Peter Welch | Feb 25, 2020 | |
| D-PA | Madeleine Dean | Mar 12, 2020 | |
| R-FL | Ted S. Yoho | May 8, 2020 | |
| D-PA | Chrissy Houlahan | Sep 11, 2020 | |
| D-IL | Bradley Scott Schneider | Oct 23, 2020 | |
| D-TX | Vicente Gonzalez | Oct 23, 2020 | |
| D-WA | Derek Kilmer | Dec 16, 2020 | |
| D-OH | Marcy Kaptur | Dec 16, 2020 |
Committees 1
Where it was sent and what each committee and subcommittee did with it, in order.
| Chamber | Committee | What it did |
|---|---|---|
| House | Ways and Means Committee | Referred Mar 29, 2019 |
Actions 2
Everything that happened, newest first.
- Mar 29, 2019Introduced in House
- Mar 29, 2019Referred to the House Committee on Ways and Means.
In the Congressional Record 1
Days the Record’s own index lists this bill, newest first, with the pages and the members it names. Pages starting H are the House, S the Senate, E Extensions of Remarks.
| Where | In the Record | Members | Date |
|---|---|---|---|
| House | Lists H2923H.R. 1992–1998 | — | Mar 29, 2019 |
Research
What has been written about this bill: committee reports, cost estimates, the sponsor’s authority statement, printed hearings and the Congressional Research Service’s work.
Constitutional authority
The sponsor’s statement, as printed in the Congressional Record, vol. 165, no. 55, March 29, 2019, page H2923.
CRS reports 3
Congressional Research Service work that CRS links to this bill or the law it became, newest first.
Cite it 3
Products on other subjects that cite it, usually among other measures.
| Product | Title | Kind | Published |
|---|---|---|---|
| R48789 | Tax Issues Relating to Charitable Contributions and Organizations | Report | Jan 8, 2026 |
| R45922 | Tax Issues Relating to Charitable Contributions and Organizations Archived | Report | Aug 4, 2020 |
| IN11141 | Charitable Conservation Contributions: Potential for Abuse? Archived | Insight | Nov 1, 2019 |
Related bills 4
Companion bills and other measures the record links to this one.
| Bill | Title | Relationship | Latest action |
|---|---|---|---|
| S 170 | Charitable Conservation Easement Program Integrity Act of 2019 | Identical bill | Jan 16, 2019 |
| S 4751 | Charitable Conservation Easement Program Integrity Act of 2020 | Related bill | Sep 29, 2020 |
| S 5019 | Charitable Conservation Easement Program Integrity Act of 2020 | Related bill | Dec 15, 2020 |
| HR 8842 | Charitable Conservation Easement Program Integrity Act of 2020 | Related bill | Dec 2, 2020 |
Titles 2
Every title it has carried, official and short, at each stage.
- Official Title as Introduced
- To amend the Internal Revenue Code of 1986 to limit the amount of certain qualified conservation contributions.
- Short Title(s) as Introduced
- Charitable Conservation Easement Program Integrity Act of 2019
Subjects
Assigned by the Library of Congress. Policy area: Taxation.
Text 1
Each version as it was printed, newest first.
- Mar 29, 2019Introduced in House
Everything here is as published by Congress: the summary is the Congressional Research Service's, the action wording is the clerks', and the subjects are the Library of Congress's. How far it got is read from the actions themselves, taking the most recent one of each kind, so a bill that failed a vote and later passed is shown as having passed. Records come from this bill on Congress.gov and govinfo.gov; cost estimates are the Congressional Budget Office's, and the hearings are the printed hearings GovInfo publishes, which can appear months after the hearing.
