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. TIER-
NEY, 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 Com-
mittee on Ways and Means 
JUNE 26, 2014 
Additional sponsors: Mr. THOMPSON of Mississippi, Mr. LATTA, Mr. COURT-
NEY, Mr. OWENS, Mr. SARBANES, Mr. BUCHANAN, Mrs. DAVIS of Cali-
fornia, Mr. REED, Mr. SANFORD, Mrs. BUSTOS, Mr. DOGGETT, Mr. HAS-
TINGS 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. HIG-
GINS, 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. LIPIN-
SKI, 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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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 Ease-
ment Incentive Act of 2013’’. 
SEC. 2. SPECIAL RULE FOR CONTRIBUTIONS OF QUALIFIED 
CONSERVATION CONTRIBUTIONS MADE PER-
MANENT. 
(a) IN GENERAL.— 
(1) INDIVIDUALS.—Subparagraph (E) of sec-
tion 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 sec-
tion 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. 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Conservation Easement 
Incentive Act of 2014’’. 
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SEC. 2. SPECIAL RULE FOR CONTRIBUTIONS OF QUALIFIED 
CONSERVATION CONTRIBUTIONS MADE PER-
MANENT. 
(a) IN GENERAL.— 
(1) INDIVIDUALS.—Subparagraph (E) of section 
170(b)(1) of the Internal Revenue Code of 1986 is 
amended by striking clause (vi). 
(2) CORPORATIONS.—Subparagraph (B) of sec-
tion 170(b)(2) of such Code 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 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 
make permanent the special rule for contribu-
tions of qualified conservation contributions. 
JUNE 26, 2014 
Reported with an amendment, committed to the Com-
mittee of the Whole House on the State of the Union, 
and ordered to be printed 
VerDate Mar 15 2010 
21:40 Jun 26, 2014
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