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Union Calendar No. 367 

113TH CONGRESS 

2D SESSION H. R. 2807 

[Report No. 113–494] 

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 

JULY 24, 2013 

Mr. GERLACH (for himself, Mr. THOMPSON of California, Mr. BACHUS, Mr. 

BISHOP of New York, Mrs. BLACK, Mrs. BLACKBURN, Mr. BLUMENAUER, Ms. BORDALLO, Ms. BROWN of Florida, Ms. BROWNLEY of 

California, Mrs. CAPPS, Mr. CARTWRIGHT, Mr. CICILLINE, Mr. COFFMAN, Mr. COHEN, Mr. CONAWAY, Mr. CONNOLLY, Mr. COSTA, Mr. 

CRAWFORD, Mr. CRENSHAW, Mr. RODNEY DAVIS of Illinois, Ms. 

DEGETTE, Ms. DELAURO, Ms. DELBENE, Mr. DENT, Mr. DESJARLAIS, 

Mr. DIAZ-BALART, Mr. DINGELL, Mr. DUFFY, Mr. ELLISON, Mr. 

ENGEL, Mr. ENYART, Ms. ESHOO, Ms. ESTY, Mr. FARENTHOLD, Mr. 

FITZPATRICK, Mr. FLEISCHMANN, Mr. FORTENBERRY, Mr. FRELINGHUYSEN, Mr. GARAMENDI, Mr. GARDNER, Mr. GARRETT, Mr. GIBSON, 

Mr. GOODLATTE, Mr. GRIFFIN of Arkansas, Mr. GRIMM, Mr. GUTHRIE, 

Ms. HANABUSA, Mr. HANNA, Mr. HARPER, Mr. HOLT, Mr. HONDA, Mr. 

HUFFMAN, Mr. HURT, Mr. ISRAEL, Mr. JOHNSON of Ohio, Ms. KAPTUR, 

Mr. KEATING, Mr. KIND, Mr. KING of New York, Mr. KING of Iowa, Ms. 

KUSTER, Mr. LANCE, Mr. LANGEVIN, Mr. LARSON of Connecticut, Ms. 

LEE of California, Mr. LEWIS, Mr. LOEBSACK, Ms. LOFGREN, Mr. 

LUETKEMEYER, Mr. BEN RAY LUJA ́N of New Mexico, Mrs. LUMMIS, Mr. 

SEAN PATRICK MALONEY of New York, Mr. MATHESON, Ms. MCCOLLUM, Mr. MCGOVERN, Mr. MCINTYRE, Mr. MEADOWS, Mr. MEEHAN, Mr. 

MICHAUD, Mr. MILLER of Florida, Mr. MORAN, Mr. MURPHY of Florida, 

Mr. NADLER, Mrs. NAPOLITANO, Mr. NEAL, Mrs. NEGRETE MCLEOD, 

Ms. NORTON, Mr. NUNNELEE, Mr. OLSON, Mr. PERLMUTTER, Mr. 

PETERS of Michigan, Mr. ROE of Tennessee, Mr. PETRI, Mr. PIERLUISI, 

Ms. PINGREE of Maine, Mr. PITTS, Mr. POLIS, Mr. PRICE of North 

Carolina, Mr. RANGEL, Mr. ROGERS of Kentucky, Mr. ROGERS of Alabama, Mr. ROKITA, Ms. ROS-LEHTINEN, Mr. RUNYAN, Mr. RUPPERSBERGER, Ms. SCHAKOWSKY, Mr. SCHIFF, Mr. SCHOCK, Mr. SCHRADER, 


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•HR 2807 RH

Ms. SCHWARTZ, Mr. AUSTIN SCOTT of Georgia, Mr. SCOTT of Virginia, 

Mr. SERRANO, Ms. SHEA-PORTER, Mr. SIMPSON, Ms. SLAUGHTER, Mr. 

SMITH of Texas, Ms. SPEIER, Mr. TERRY, Mr. THORNBERRY, Mr. TIERNEY, Mr. TIPTON, Ms. TSONGAS, Mr. TURNER, Mr. VAN HOLLEN, Mr. 

WALZ, Mr. WATT, Mr. WAXMAN, Mr. WELCH, Mr. WILSON of South 

Carolina, Mr. WITTMAN, Mr. WOMACK, Mr. YARMUTH, and Mr. YOUNG

of Alaska) introduced the following bill; which was referred to the Committee on Ways and Means 

JUNE 26, 2014 

Additional sponsors: Mr. THOMPSON of Mississippi, Mr. LATTA, Mr. COURTNEY, Mr. OWENS, Mr. SARBANES, Mr. BUCHANAN, Mrs. DAVIS of California, Mr. REED, Mr. SANFORD, Mrs. BUSTOS, Mr. DOGGETT, Mr. HASTINGS of Florida, Mr. MCCAUL, Mr. YOUNG of Indiana, Mr. KILMER, Mr. 

GENE GREEN of Texas, Mr. POSEY, Mr. CASTRO of Texas, Mr. HIMES, 

Mr. O’ROURKE, Mrs. MCMORRIS RODGERS, Mr. SMITH of Washington, 

Mr. DAINES, Mr. BENISHEK, Mr. GRIJALVA, Mr. SENSENBRENNER, Mr. 

NOLAN, Mr. PETERSON, Mr. WESTMORELAND, Mr. BARLETTA, Mr. 

POCAN, Mr. JOYCE, Mr. THOMPSON of Pennsylvania, Mr. COTTON, Ms. 

GRANGER, Mr. PAULSEN, Ms. CHU, Mr. MARCHANT, Mr. CUMMINGS, Mr. 

KELLY of Pennsylvania, Mr. DEFAZIO, Mr. TONKO, Mr. QUIGLEY, Mr. 

SESSIONS, Mr. GINGREY of Georgia, Mr. HECK of Washington, Mr. HIGGINS, Mr. AL GREEN of Texas, Mr. BYRNE, Mr. MARINO, Mr. 

BUTTERFIELD, Mr. HINOJOSA, Mr. LATHAM, Mr. DUNCAN of Tennessee, 

Mr. DELANEY, Mr. SIRES, Mr. GEORGE MILLER of California, Mr. 

GIBBS, Ms. EDDIE BERNICE JOHNSON of Texas, Mr. COBLE, Mr. LIPINSKI, Mr. CARTER, Mr. LOBIONDO, Mr. BOUSTANY, Mr. MURPHY of 

Pennsylvania, Mr. PASCRELL, Mr. REICHERT, Mr. SAM JOHNSON of 

Texas, Mr. UPTON, Mr. RENACCI, Mr. COLLINS of New York, Mr. 

MCDERMOTT, Mr. NUNES, Mr. ROSKAM, Mr. RYAN of Ohio, Mr. PRICE

of Georgia, Mr. PALAZZO, Mr. FARR, Mr. MAFFEI, Mr. HUIZENGA of 

Michigan, Mr. STIVERS, Mr. LAMALFA, Mr. ROGERS of Michigan, Mr. 

FINCHER, Mr. SMITH of Nebraska, Ms. CLARK of Massachusetts, and 

Ms. MICHELLE LUJAN GRISHAM of New Mexico 

JUNE 26, 2014 

Reported with an amendment, committed to the Committee of the Whole 

House on the State of the Union, and ordered to be printed 

[Strike out all after the enacting clause and insert the part printed in italic] 

A BILL 

To amend the Internal Revenue Code of 1986 to make 

permanent the special rule for contributions of qualified 

conservation contributions. 


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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 ‘‘Conservation Ease5 ment Incentive Act of 2013’’. 

6 SEC. 2. SPECIAL RULE FOR CONTRIBUTIONS OF QUALIFIED 

7 CONSERVATION CONTRIBUTIONS MADE PER8 MANENT. 

9 (a) IN GENERAL.— 

10 (1) INDIVIDUALS.—Subparagraph (E) of sec11 tion 170(b)(1) of the Internal Revenue Code of 1986 

12 (relating to contributions of qualified conservation 

13 contributions) is amended by striking clause (vi). 

14 (2) CORPORATIONS.—Subparagraph (B) of sec15 tion 170(b)(2) of such Code (relating to qualified 

16 conservation contributions) is amended by striking 

17 clause (iii). 

18 (b) EFFECTIVE DATE.—The amendments made by 

19 this section shall apply to contributions made in taxable 

20 years beginning after the date of the enactment of this 

21 Act. 

22 SECTION 1. SHORT TITLE. 

23 This Act may be cited as the ‘‘Conservation Easement 

24 Incentive Act of 2014’’. 


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1 SEC. 2. SPECIAL RULE FOR CONTRIBUTIONS OF QUALIFIED 

2 CONSERVATION CONTRIBUTIONS MADE PER3 MANENT. 

4 (a) IN GENERAL.— 

5 (1) INDIVIDUALS.—Subparagraph (E) of section 

6 170(b)(1) of the Internal Revenue Code of 1986 is 

7 amended by striking clause (vi). 

8 (2) CORPORATIONS.—Subparagraph (B) of sec9 tion 170(b)(2) of such Code is amended by striking 

10 clause (iii). 

11 (b) EFFECTIVE DATE.—The amendments made by this 

12 section shall apply to contributions made in taxable years 

13 beginning after December 31, 2013. 


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Union Calendar No. 367 

113TH CONGRESS 

2D SESSION H. R. 2807 

[Report No. 113–494] 

A BILL 

To amend the Internal Revenue Code of 1986 to 

tions of qualified conservation contributions. make permanent the special rule for contribuJUNE 26, 2014 

Reported with an amendment, committed to the Comand ordered to be printed mittee of the Whole House on the State of the Union, 


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