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.
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
SECTION 1. SHORT TITLE.
This Act may be cited as the ‘‘Civil War Battlefields
Preservation Tax Incentives Act of 1994’’.
SEC. 2. DEDUCTION FROM GROSS ESTATE FOR TRANSFER
BY 
HEIR 
OF 
QUALIFIED 
CONSERVATION
EASEMENT ON LAND WITHIN A CIVIL WAR
BATTLEFIELD SITE.
(a) IN GENERAL.—Section 2055 of the Internal Rev-
enue Code of 1986 (relating to transfers for public, chari-
table, and religious uses) is amended by redesignating sub-
section (g) as subsection (h) and by inserting after sub-
section (f) the following new subsection:
‘‘(g) TRANSFER BY HEIR OF QUALIFIED CONSERVA-
TION EASEMENT ON LAND WITHIN CIVIL WAR BATTLE-
FIELD SITE.—
‘‘(1) IN GENERAL.—For purposes of this sec-
tion, if—
‘‘(A) the gross estate of a decedent in-
cludes real property located within an area des-
ignated as a Civil War battlefield by the Civil
War Sites Advisory Commission,
‘‘(B) within 9 months after the date of
death of the decedent, the person who acquired
the property from the decedent (or to whom
such property passed from the decedent) trans-
fers a qualified real property interest in such
property, and
‘‘(C) the executor and the person referred
to in subparagraph (B) jointly elect the applica-
tion of this paragraph to such transfer,
such transfer shall be treated as a bequest of the de-
cedent.
‘‘(2) QUALIFIED REAL PROPERTY INTEREST.—
For purposes of this subsection, the term ‘qualified
real property interest’ means any qualified real prop-
erty interest (as defined in section 170(h)(2)(C))
which meets the requirements of section 170(h).
‘‘(3) DENIAL OF DOUBLE BENEFIT.—No deduc-
tion or credit shall be allowed under any other provi-
sion of this title for any transfer to which the elec-
tion under paragraph (1) applies.’’
(b) EFFECTIVE DATE.—The amendment made by
this section shall apply to transfers referred to in section
2055(g)(1)(B) of the Internal Revenue Code of 1986 (as
added by this Act) after the date of the enactment of this
Act.
SEC. 3. DOLLAR LIMITATION ON SPECIAL ESTATE TAX
VALUATION FOR FARM PROPERTY NOT TO
APPLY TO PROPERTY WITHIN CIVIL WAR
BATTLEFIELD SITE.
(a) 
IN
GENERAL.—Paragraph 
(2) 
of 
section
2032A(a) of the Internal Revenue Code of 1986 (relating
to valuation of certain farm, etc., real property) is amend-
ed by adding at the end thereof the following new sen-
tence: ‘‘The preceding sentence shall be applied without
regard to any such property which is within an area des-
ignated as a Civil War battlefield by the Civil War Sites
Advisory Commission.’’
(b) EFFECTIVE DATE.—The amendment made by
subsection (a) shall apply to estates of decedents dying
after the date of the enactment of this Act.
SEC. 4. CREDIT FOR CHARITABLE CONTRIBUTION OF CER-
TAIN INTERESTS IN CIVIL WAR BATTLEFIELD
SITES.
(a) IN GENERAL.—Subpart A of part IV of sub-
chapter A of chapter 1 of the Internal Revenue Code of
1986 (relating to nonrefundable personal credits) is
amended by inserting after section 22 the following new
section:
‘‘SEC. 23. CREDIT FOR CHARITABLE CONTRIBUTION OF
CERTAIN INTERESTS IN CIVIL WAR BATTLE-
FIELD SITES.
‘‘(a) IN GENERAL.—In the case of an individual,
there shall be allowed as a credit against the tax imposed
by this chapter for the taxable year an amount equal to
50 percent of the amount of any qualified Civil War battle-
field contribution which is made during such taxable year.
‘‘(b) QUALIFIED CIVIL WAR BATTLEFIELD CON-
TRIBUTION.—For purposes of this section—
‘‘(1) IN GENERAL.—The term ‘qualified Civil
War battlefield contribution’ means any qualified
conservation contribution (as defined in section
170(h)) if the real property referred to in section
170(h)(2) is real property within an area designated
as a Civil War battlefield by the Civil War Sites Ad-
visory Commission.
‘‘(2) AMOUNT OF CONTRIBUTION.—The amount
of any qualified Civil War battlefield contribution is
the amount which would (but for subsection (c)) be
allowed as a deduction under 170 for such contribu-
tion (determined without regard to section 170(b)).
‘‘(c) DENIAL OF DOUBLE BENEFIT.—No deduction
shall be allowed under this chapter for any contribution
for which is credit is allowed under this section.’’
(b) CLERICAL AMENDMENT.—The table of sections
for such subpart A is amended by inserting after the item
relating to section 22 the following new item:
‘‘Sec. 23. Credit for charitable contribution of certain interests in
Civil War battlefield sites.’’
(c) EFFECTIVE DATE.—The amendments made by
this section shall apply to taxable years beginning after
the date of the enactment of this Act.
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