S. 526Senate113th Congress (2013-2015)In Committee

Rural Heritage Conservation Extension Act of 2013

Sponsored by Max BaucusSen. Max Baucus (D-MT)
Introduced March 12, 2013

Legislative Activity

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2 earlier actions
SenateIntro Referral Latest Action

Read twice and referred to the Committee on Finance.

March 12, 2013

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SenateIntro Referral

Introduced in Senate

March 12, 2013

SenateIntro Referral

Sponsor introductory remarks on measure. (CR S1711-1712)

March 12, 2013

SenateIntro Referral

Read twice and referred to the Committee on Finance.

March 12, 2013

Floor Debate

4 members

What members said about S. 526 on the floor

1 Republican3 Democrats
Mary L. Landrieu
Sen. Mary L. LandrieuD-LA · Mar 12, 2013

Mr. President, as Chair of the Senate Committee on Small Business and Entrepreneurship, I remain focused on the needs of small businesses. Much of what we do on the committee involves overseeing the…

Max Baucus
Sen. Max BaucusD-MT · Mar 12, 2013

Mr. President, I rise today to introduce the Rural Heritage Conservation Extension Act of 2013. As we continue to find ways to tackle the important issues of this nation's long-term future, we begin…

Max Baucus
Sen. Max BaucusD-MT · Mar 12, 2013

Mr. President, I rise today to introduce the Rural Heritage Conservation Extension Act of 2013. As we continue to find ways to tackle the important issues of this nation's long-term future, we begin…

Susan M. Collins
Sen. Susan M. CollinsR-ME · Dec 8, 2014

Mr. President, I support efforts to provide permanent enhanced conservation tax incentives for family farmers, ranchers, and forest landowners who make charitable contributions of land for…

Jack Reed
Sen. Jack ReedD-RI · Mar 12, 2013

Mr. President, today I introduce the Liberian Refugee Immigration Fairness Act along with Senators Whitehouse, Cardin, Klobuchar, Franken, Warren, and Cowan. In December 1989, Liberia became engulfed…

Bill Text

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Introduced in SenateIssued March 12, 2013

II

113th CONGRESS

1st Session

S. 526

IN THE SENATE OF THE UNITED STATES

March 12, 2013

Mr. Baucus (for himself and Mr. Hatch) introduced the following bill; which was read twice and referred to the Committee on Finance

A BILL

To amend the Internal Revenue Code of 1986 to make permanent the special rule for contributions of qualified conservation contributions, and for other purposes.

1.

Short title

This Act may be cited as the Rural Heritage Conservation Extension Act of 2013.

2.

Special rule for contributions of qualified conservation contributions made permanent

(a)

In general

(1)

Individuals

Subparagraph (E) of section 170(b)(1) of the Internal Revenue Code of 1986, as amended by the American Taxpayer Relief Act of 2012, is amended by striking clause (vi).

(2)

Corporations

Subparagraph (B) of section 170(b)(2) of such Code, as amended by the American Taxpayer Relief Act of 2012, 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.

3.

Elimination of charitable deduction for easements on golf courses

(a)

In general

Section 170(h) of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph:

(7)

Exception for easements for golf courses

For purposes of this section, the term qualified conservation contribution shall not include any contribution of an easement for use on, or intended for use on, a golf course.

.

(b)

Effective date

The amendment made by this section shall apply to contributions made after the date of the enactment of this Act.