I

103D CONGRESS

2D SESSION H. R. 4823

To amend the Internal Revenue Code of 1986 to encourage the preservation

of Civil War battlefields for public purposes.

IN THE HOUSE OF REPRESENTATIVES

JULY 15, 1994

Mr. ANDREWS of Texas introduced the following bill; which was referred to

the Committee on Ways and Means

A BILL

To amend the Internal Revenue Code of 1986 to encourage

the preservation of Civil War battlefields for public purposes.

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled,

3 SECTION 1. SHORT TITLE.

4 This Act may be cited as the ‘‘Civil War Battlefields

5 Preservation Tax Incentives Act of 1994’’.
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1 SEC. 2. DEDUCTION FROM GROSS ESTATE FOR TRANSFER

2 BY HEIR OF QUALIFIED CONSERVATION

3 EASEMENT ON LAND WITHIN A CIVIL WAR

4 BATTLEFIELD SITE.

5 (a) IN GENERAL.—Section 2055 of the Internal Rev6 enue Code of 1986 (relating to transfers for public, chari7 table, and religious uses) is amended by redesignating sub8 section (g) as subsection (h) and by inserting after sub9 section (f) the following new subsection:

10 ‘‘(g) TRANSFER BY HEIR OF QUALIFIED CONSERVA11 TION EASEMENT ON LAND WITHIN CIVIL WAR BATTLE12 FIELD SITE.—

13 ‘‘(1) IN GENERAL.—For purposes of this sec14 tion, if—

15 ‘‘(A) the gross estate of a decedent in16 cludes real property located within an area des17 ignated as a Civil War battlefield by the Civil

18 War Sites Advisory Commission,

19 ‘‘(B) within 9 months after the date of

20 death of the decedent, the person who acquired

21 the property from the decedent (or to whom

22 such property passed from the decedent) trans23 fers a qualified real property interest in such

24 property, and
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1 ‘‘(C) the executor and the person referred

2 to in subparagraph (B) jointly elect the applica3 tion of this paragraph to such transfer,

4 such transfer shall be treated as a bequest of the de5 cedent.

6 ‘‘(2) QUALIFIED REAL PROPERTY INTEREST.—

7 For purposes of this subsection, the term ‘qualified

8 real property interest’ means any qualified real prop9 erty interest (as defined in section 170(h)(2)(C))

10 which meets the requirements of section 170(h).

11 ‘‘(3) DENIAL OF DOUBLE BENEFIT.—No deduc12 tion or credit shall be allowed under any other provi13 sion of this title for any transfer to which the elec14 tion under paragraph (1) applies.’’

15 (b) EFFECTIVE DATE.—The amendment made by

16 this section shall apply to transfers referred to in section

17 2055(g)(1)(B) of the Internal Revenue Code of 1986 (as

18 added by this Act) after the date of the enactment of this

19 Act.

20 SEC. 3. DOLLAR LIMITATION ON SPECIAL ESTATE TAX

21 VALUATION FOR FARM PROPERTY NOT TO

22 APPLY TO PROPERTY WITHIN CIVIL WAR

23 BATTLEFIELD SITE.

24 (a) IN GENERAL.—Paragraph (2) of section

25 2032A(a) of the Internal Revenue Code of 1986 (relating
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1 to valuation of certain farm, etc., real property) is amend2 ed by adding at the end thereof the following new sen3 tence: ‘‘The preceding sentence shall be applied without

4 regard to any such property which is within an area des5 ignated as a Civil War battlefield by the Civil War Sites

6 Advisory Commission.’’

7 (b) EFFECTIVE DATE.—The amendment made by

8 subsection (a) shall apply to estates of decedents dying

9 after the date of the enactment of this Act.

10 SEC. 4. CREDIT FOR CHARITABLE CONTRIBUTION OF CER11 TAIN INTERESTS IN CIVIL WAR BATTLEFIELD

12 SITES.

13 (a) IN GENERAL.—Subpart A of part IV of sub14 chapter A of chapter 1 of the Internal Revenue Code of

15 1986 (relating to nonrefundable personal credits) is

16 amended by inserting after section 22 the following new

17 section:

18 ‘‘SEC. 23. CREDIT FOR CHARITABLE CONTRIBUTION OF

19 CERTAIN INTERESTS IN CIVIL WAR BATTLE20 FIELD SITES.

21 ‘‘(a) IN GENERAL.—In the case of an individual,

22 there shall be allowed as a credit against the tax imposed

23 by this chapter for the taxable year an amount equal to

24 50 percent of the amount of any qualified Civil War battle25 field contribution which is made during such taxable year.
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1 ‘‘(b) QUALIFIED CIVIL WAR BATTLEFIELD CON2 TRIBUTION.—For purposes of this section—

3 ‘‘(1) IN GENERAL.—The term ‘qualified Civil

4 War battlefield contribution’ means any qualified

5 conservation contribution (as defined in section

6 170(h)) if the real property referred to in section

7 170(h)(2) is real property within an area designated

8 as a Civil War battlefield by the Civil War Sites Ad9 visory Commission.

10 ‘‘(2) AMOUNT OF CONTRIBUTION.—The amount

11 of any qualified Civil War battlefield contribution is

12 the amount which would (but for subsection (c)) be

13 allowed as a deduction under 170 for such contribu14 tion (determined without regard to section 170(b)).

15 ‘‘(c) DENIAL OF DOUBLE BENEFIT.—No deduction

16 shall be allowed under this chapter for any contribution

17 for which is credit is allowed under this section.’’

18 (b) CLERICAL AMENDMENT.—The table of sections

19 for such subpart A is amended by inserting after the item

20 relating to section 22 the following new item:

‘‘Sec. 23. Credit for charitable contribution of certain interests in

Civil War battlefield sites.’’

21 (c) EFFECTIVE DATE.—The amendments made by

22 this section shall apply to taxable years beginning after

23 the date of the enactment of this Act.

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