S 2256 · 117th Congress 2021–2023, ended

Charitable Conservation Easement Program Integrity Act of 2021

Fact sheet

Latest action · Jun 24, 2021 Read twice and referred to the Committee on Finance.

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.

  1. IntroducedJun 24, 2021
  2. Passed SenateNot reached
  3. Passed HouseNot reached
  4. To the PresidentNot reached
  5. Became lawNot reached

Summary

Charitable Conservation Easement Program Integrity Act of 2021

This bill imposes a limitation on the tax deduction for qualified conservation contributions made by certain partnerships if the amount of the contribution exceeds 2.5% times the sum of each partner's relevant basis in the partnership. This limitation also applies to other pass-thru entities, such as S corporations.

Cosponsors 15

Members who signed on, in the order they did. Signatures ran from Jun 24, 2021 to Nov 29, 2022, with 3 there on the day it was introduced.

SeatCosponsorSigned on
R-IAChuck GrassleyOriginalJun 24, 2021
D-MIDebbie StabenowOriginalJun 24, 2021
D-ORRon WydenOriginalJun 24, 2021
R-MESusan M. CollinsJul 13, 2021
D-NHMargaret Wood HassanJul 19, 2021
D-NHJeanne ShaheenAug 3, 2021
D-NMMartin HeinrichSep 13, 2021
D-COMichael F. BennetSep 14, 2021
D-VATim KaineSep 14, 2021
D-MDChris Van HollenSep 15, 2021
D-RIJack ReedSep 20, 2021
D-CTChristopher MurphyOct 28, 2021
D-MTJon TesterJun 22, 2022
D-ORJeff MerkleySep 8, 2022
D-COJohn W. HickenlooperNov 29, 2022

Actions 2

Everything that happened, newest first.

  1. Jun 24, 2021Introduced in Senate
  2. Jun 24, 2021Read twice and referred to the Committee on Finance.

Related bills 2

Companion bills and other measures the record links to this one.

BillTitleRelationshipLatest action
HR 4164Charitable Conservation Easement Program Integrity Act of 2021Identical billJun 24, 2021
S 4808EARN ActRelated billSep 8, 2022

Subjects

Assigned by the Library of Congress. Policy area: Taxation.

Text 1

Each version as it was printed, newest first.

  1. Jun 24, 2021Introduced in Senate

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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.