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[Congressional Bills 112th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1964 Introduced in House (IH)]

112th CONGRESS
  1st Session
                                H. R. 1964

   To amend the Internal Revenue Code of 1986 to make permanent the 
special rule for contributions of qualified conservation contributions.

_______________________________________________________________________

                    IN THE HOUSE OF REPRESENTATIVES

                              May 24, 2011

 Mr. Gerlach (for himself, Mr. Thompson of California, Mr. Alexander, 
   Mr. Altmire, Mr. Andrews, Mr. Austria, Mr. Baca, Mr. Bachus, Ms. 
Baldwin, Mr. Barrow, Mr. Bartlett, Ms. Bass of California, Mr. Becerra, 
   Mr. Benishek, Ms. Berkley, Mr. Berman, Mr. Bishop of Georgia, Mr. 
Bishop of New York, Mr. Blumenauer, Mr. Bonner, Mr. Boren, Mr. Boswell, 
Mr. Brady of Texas, Mr. Brady of Pennsylvania, Mr. Braley of Iowa, Ms. 
Brown of Florida, Mr. Buchanan, Mr. Burton of Indiana, Mr. Calvert, Mr. 
 Camp, Mrs. Capps, Mr. Capuano, Mr. Cardoza, Mr. Carnahan, Mr. Carter, 
Ms. Castor of Florida, Mr. Chandler, Ms. Chu, Mr. Cicilline, Mr. Clarke 
    of Michigan, Ms. Clarke of New York, Mr. Clay, Mr. Cleaver, Mr. 
 Clyburn, Mr. Coble, Mr. Cohen, Mr. Conaway, Mr. Connolly of Virginia, 
 Mr. Conyers, Mr. Costa, Mr. Costello, Mr. Courtney, Mr. Crawford, Mr. 
 Critz, Mr. Crowley, Mr. Cuellar, Mr. Cummings, Mr. Davis of Illinois, 
   Mr. Davis of Kentucky, Mrs. Davis of California, Mr. DeFazio, Ms. 
   DeGette, Ms. DeLauro, Mr. Dent, Mr. Diaz-Balart, Mr. Dingell, Mr. 
 Doggett, Mr. Donnelly of Indiana, Mr. Doyle, Mr. Duncan of Tennessee, 
     Mr. Ellison, Mr. Engel, Ms. Eshoo, Mr. Farr, Mr. Filner, Mr. 
    Fitzpatrick, Mr. Frank of Massachusetts, Mr. Frelinghuysen, Mr. 
Garamendi, Mr. Gardner, Mr. Gonzalez, Mr. Goodlatte, Mr. Gene Green of 
    Texas, Mr. Grijalva, Mr. Grimm, Mr. Guthrie, Mr. Gutierrez, Ms. 
  Hanabusa, Mr. Hastings of Florida, Ms. Hayworth, Mr. Heinrich, Mr. 
Higgins, Mr. Himes, Mr. Hinchey, Mr. Hinojosa, Ms. Hirono, Mr. Holden, 
Mr. Holt, Mr. Honda, Mr. Hultgren, Mr. Inslee, Mr. Israel, Mr. Jackson 
 of Illinois, Ms. Jackson Lee of Texas, Ms. Jenkins, Ms. Eddie Bernice 
 Johnson of Texas, Mr. Sam Johnson of Texas, Mr. Johnson of Illinois, 
Mr. Jones, Ms. Kaptur, Mr. Kildee, Mr. Kind, Mr. King of New York, Mr. 
   King of Iowa, Mr. Kissell, Mr. Lance, Mr. Langevin, Mr. Larsen of 
Washington, Mr. Larson of Connecticut, Mr. Latham, Mr. LaTourette, Mr. 
  Latta, Ms. Lee of California, Mr. Levin, Mr. Lewis of Georgia, Mr. 
 Lipinski, Mr. LoBiondo, Mr. Loebsack, Ms. Zoe Lofgren of California, 
     Mrs. Lowey, Mr. Lujan, Mrs. Lummis, Mr. Daniel E. Lungren of 
  California, Mr. Lynch, Mrs. Maloney, Mr. Manzullo, Mr. Markey, Mr. 
  Matheson, Ms. Matsui, Mrs. McCarthy of New York, Ms. McCollum, Mr. 
McCotter, Mr. McDermott, Mr. McGovern, Mr. McHenry, Mr. McIntyre, Mrs. 
McMorris Rodgers, Mr. McNerney, Mr. Meehan, Mr. Michaud, Mr. Miller of 
     North Carolina, Mrs. Miller of Michigan, Mr. George Miller of 
   California, Ms. Moore, Mr. Moran, Mr. Murphy of Connecticut, Mrs. 
Myrick, Mrs. Napolitano, Mr. Neal, Mr. Nunes, Mr. Nunnelee, Mr. Olver, 
Mr. Owens, Mr. Pallone, Mr. Pascrell, Mr. Pastor of Arizona, Mr. Paul, 
 Mr. Paulsen, Mr. Payne, Mr. Perlmutter, Mr. Peters, Mr. Peterson, Ms. 
 Pingree of Maine, Mr. Pitts, Mr. Polis, Mr. Price of North Carolina, 
   Mr. Rahall, Mr. Rangel, Mr. Rehberg, Mr. Renacci, Mr. Reyes, Mr. 
Rivera, Mr. Roe of Tennessee, Mr. Rogers of Michigan, Ms. Ros-Lehtinen, 
 Mr. Ross of Florida, Mr. Ross of Arkansas, Mr. Rothman of New Jersey, 
 Ms. Roybal-Allard, Mr. Ruppersberger, Mr. Rush, Mr. Ryan of Ohio, Ms. 
Linda T. Sanchez of California, Ms. Loretta Sanchez of California, Mr. 
 Sarbanes, Ms. Schakowsky, Mr. Schiff, Mr. Schrader, Ms. Schwartz, Mr. 
    David Scott of Georgia, Mr. Scott of Virginia, Mr. Serrano, Mr. 
Sessions, Mr. Sherman, Mr. Shuler, Mr. Shuster, Mr. Simpson, Mr. Sires, 
  Ms. Slaughter, Mr. Smith of Washington, Mr. Smith of Nebraska, Mr. 
  Smith of New Jersey, Mr. Smith of Texas, Ms. Speier, Mr. Stark, Ms. 
    Sutton, Mr. Terry, Mr. Thompson of Mississippi, Mr. Thompson of 
 Pennsylvania, Mr. Thornberry, Mr. Tiberi, Mr. Tipton, Mr. Tonko, Mr. 
    Towns, Ms. Tsongas, Mr. Turner, Mr. Upton, Mr. Van Hollen, Ms. 
Velazquez, Mr. Visclosky, Mr. Walz of Minnesota, Ms. Wasserman Schultz, 
Ms. Waters, Mr. Watt, Mr. Waxman, Mr. Weiner, Mr. Welch, Mr. Wilson of 
South Carolina, Ms. Woolsey, Mr. Wu, Mr. Yarmuth, Mr. Young of Alaska, 
 Mr. Gibson, Mr. Garrett, Mr. Boustany, Mr. Bass of New Hampshire, Mr. 
Wolf, Mr. Miller of Florida, Mr. Platts, Ms. Sewell, and Mr. Reichert) 
 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 make permanent the 
special rule for contributions of qualified conservation contributions.

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

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Conservation Easement Incentive Act 
of 2011''.

SEC. 2. SPECIAL RULE FOR CONTRIBUTIONS OF QUALIFIED CONSERVATION 
              CONTRIBUTIONS MADE PERMANENT.

    (a) In General.--
            (1) Individuals.--Subparagraph (E) of section 170(b)(1) of 
        the Internal Revenue Code of 1986 (relating to contributions of 
        qualified conservation contributions) is amended by striking 
        clause (vi).
            (2) Corporations.--Subparagraph (B) of section 170(b)(2) of 
        such Code (relating to qualified conservation contributions) is 
        amended by striking clause (iii).
    (b) Effective Date.--The amendments made by this section shall 
apply to contributions made in taxable years beginning after the date 
of the enactment of this Act.
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