I 
114TH CONGRESS 
1ST SESSION 
H. R. 641 
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 
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 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 2015’’. 
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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 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) 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 sub-
paragraph (B) the following new subparagraph: 
‘‘(C) 
QUALIFIED
CONSERVATION
CON-
TRIBUTIONS
BY
CERTAIN
NATIVE
CORPORA-
TIONS.— 
‘‘(i) IN GENERAL.—Any qualified con-
servation contribution (as defined in sub-
section (h)(1)) which— 
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‘‘(I) is made by a Native Cor-
poration, and 
‘‘(II) is a contribution of prop-
erty which was land conveyed under 
the Alaska Native Claims Settlement 
Act, 
shall be allowed to the extent that the ag-
gregate amount of such contributions does 
not exceed the excess of the taxpayer’s tax-
able income over the amount of charitable 
contributions allowable under subpara-
graph (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 
years in order of time. 
‘‘(iii) 
NATIVE
CORPORATION.—For 
purposes of this subparagraph, the term 
‘Native Corporation’ has the meaning 
given such term by section 3(m) of the 
Alaska Native Claims Settlement Act.’’. 
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(2) 
CONFORMING
AMENDMENT.—Section 
170(b)(2)(A) of such Code is amended by striking 
‘‘subparagraph (B) applies’’ and inserting ‘‘subpara-
graph (B) or (C) applies’’. 
(3) VALID
EXISTING
RIGHTS
PRESERVED.— 
Nothing in this subsection (or any amendment made 
by this subsection) shall be construed to modify the 
existing property rights validly conveyed to Native 
Corporations (within the meaning of section 3(m) of 
the Alaska Native Claims Settlement Act) under 
such Act. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to contributions made in taxable 
years beginning after December 31, 2014. 
Æ 
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