IB 
Union Calendar No. 11 
114TH CONGRESS 
1ST SESSION 
H. R. 641 
[Report No. 114–17] 
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 
FEBRUARY 2, 2015 
Mr. KELLY of Pennsylvania (for himself, Mr. THOMPSON of California, Mr. 
BENISHEK, Mr. BLUMENAUER, Mrs. CAPPS, Mr. COSTELLO of Pennsyl-
vania, Mr. DENT, Mr. DOGGETT, Ms. ESTY, Mr. FRELINGHUYSEN, Mr. 
GARAMENDI, Mr. JOYCE, Ms. KAPTUR, Mr. KIND, Ms. KUSTER, Mr. 
LARSON of Connecticut, Mrs. LUMMIS, Mr. MCDERMOTT, Mr. MCGOV-
ERN, Mr. MEEHAN, Mr. NEAL, Mr. RANGEL, Mr. REED, Ms. LINDA T. 
SA´NCHEZ of California, Mr. SCHOCK, Mr. SENSENBRENNER, Ms. TSON-
GAS, Mr. WALZ, Mr. GIBSON, Mr. SMITH of Missouri, Mr. MARINO, Mr. 
YOUNG of Alaska, Mr. WELCH, Mr. ZINKE, Mr. MURPHY of Florida, and 
Mr. SANFORD) introduced the following bill; which was referred to the 
Committee on Ways and Means 
FEBRUARY 9, 2015 
Additional sponsors: Mr. DESJARLAIS, Mr. FITZPATRICK, Mr. MURPHY of 
Pennsylvania, Mr. PITTS, Mr. PETERSON, Mr. TIPTON, Mr. LANGEVIN, 
Ms. PINGREE, Mr. MACARTHUR, Mr. SWALWELL of California, Mr. 
PAULSEN, Mr. BARLETTA, Mr. POLIS, Mr. YOUNG of Indiana, Mr. SEAN 
PATRICK MALONEY of New York, Mr. SESSIONS, Mr. ROSKAM, Mr. WIL-
LIAMS, and Mr. SIMPSON 
FEBRUARY 9, 2015 
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] 
[For text of introduced bill, see copy of bill as introduced on February 2, 2015] 
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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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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 ‘‘Conservation Easement 
Incentive Act of 2015’’. 
SEC. 2. SPECIAL RULE FOR QUALIFIED CONSERVATION 
CONTRIBUTIONS MADE PERMANENT. 
(a) IN GENERAL.— 
(1) INDIVIDUALS.—Subparagraph (E) of section 
170(b)(1) of the Internal Revenue Code of 1986 (relat-
ing to contributions of qualified conservation con-
tributions) is amended by striking clause (vi). 
(2) CORPORATIONS.—Subparagraph (B) of sec-
tion 170(b)(2) of such Code (relating to qualified con-
servation contributions) is amended by striking clause 
(iii). 
(b) CONTRIBUTIONS OF CAPITAL GAIN REAL PROP-
ERTY MADE FOR CONSERVATION PURPOSES BY NATIVE 
CORPORATIONS.— 
(1) IN
GENERAL.—Section 170(b)(2) of such 
Code is amended by redesignating subparagraph (C) 
as subparagraph (D), and by inserting after subpara-
graph (B) the following new subparagraph: 
‘‘(C) QUALIFIED CONSERVATION CONTRIBU-
TIONS BY CERTAIN NATIVE CORPORATIONS.— 
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‘‘(i) IN GENERAL.—Any qualified con-
servation contribution (as defined in sub-
section (h)(1)) which— 
‘‘(I) is made by a Native Corpora-
tion, and 
‘‘(II) is a contribution of property 
which was land conveyed under the 
Alaska Native Claims Settlement Act, 
shall be allowed to the extent that the aggre-
gate amount of such contributions does not 
exceed the excess of the taxpayer’s taxable 
income over the amount of charitable con-
tributions allowable under subparagraph 
(A). 
‘‘(ii) CARRYOVER.—If the aggregate 
amount of contributions described in clause 
(i) exceeds the limitation of clause (i), such 
excess shall be treated (in a manner con-
sistent with the rules of subsection (d)(2)) 
as a charitable contribution to which clause 
(i) applies in each of the 15 succeeding tax-
able years in order of time. 
‘‘(iii) 
NATIVE
CORPORATION.—For 
purposes of this subparagraph, the term 
‘Native Corporation’ has the meaning given 
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