H.R. 641House114th Congress (2015-2017)In Committee

Conservation Easement Incentive Act of 2015

Sponsored by Mike KellyRep. Mike Kelly (R-PA)
Introduced February 2, 2015

Legislative Activity

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4 earlier actions
HouseCalendars Latest Action

Placed on the Union Calendar, Calendar No. 11.

February 9, 2015

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HouseIntro Referral

Introduced in House

February 2, 2015

HouseIntro Referral

Referred to the House Committee on Ways and Means.

February 2, 2015

HouseCommittee

Ordered to be Reported (Amended) by the Yeas and Nays: 24 - 14.

February 4, 2015

HouseCommittee

Reported (Amended) by the Committee on Ways and Means. H. Rept. 114-17.

February 9, 2015

HouseCalendars

Placed on the Union Calendar, Calendar No. 11.

February 9, 2015

Floor Debate

24 members

What members said about H.R. 641 on the floor

12 Republicans12 Democrats
Paul D. Ryan
Rep. Paul D. RyanR-WI-1 · Feb 12, 2015

Mr. Speaker, pursuant to House Resolution 101, Mr. Speaker, I ask unanimous consent that all Members may have 5 legislative days in which to revise and extend their remarks on H.R. 644, the Fighting…

Sander M. Levin
Rep. Sander M. LevinD-MI-9 · Feb 12, 2015

Mr. Speaker, I yield myself such time as I shall consume. Mr. Speaker, the issues here are not the merits. That isn't the issue. The issue is whether we proceed this way. Proceeding this way is the…

Nancy Pelosi
Rep. Nancy PelosiD-CA-12 · Feb 12, 2015

I thank the gentleman for yielding and for his leadership on helping to have a budget that produces growth to reduce the deficit. Mr. Speaker, today, we are talking about issues on which we are very…

Chris Van Hollen
Rep. Chris Van HollenD-MD-8 · Feb 12, 2015

I thank my friend from Michigan. Mr. Speaker, things are not always what they seem, and this is one of those cases. It is unfortunate because tax incentives for charitable giving are the kind of…

Steny H. Hoyer
Rep. Steny H. HoyerD-MD-5 · Feb 12, 2015

The ranking member didn't write my speech, so I am not sure what my answer to the distinguished gentleman's comments is, but I will say this to my friend, I am not for 1 year. I may vote for 1 year,…

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Joseph Crowley
Rep. Joseph CrowleyD-NY-14 · Feb 12, 2015

Mr. Speaker, I thank the gentleman from Michigan for yielding me this time. It is unfortunate we are here today, once again, in a situation where I think the overall intent sounds very good:…

Richard E. Neal
Rep. Richard E. NealD-MA-1 · Feb 12, 2015

Mr. Speaker, I have a motion to recommit at the desk. I am opposed to the bill in its current form, Mr. Speaker. Mr. Speaker, I am opposed to this bill in its current form. I want to remind my…

Xavier Becerra
Rep. Xavier BecerraD-CA-34 · Feb 12, 2015

Mr. Speaker, I thank the gentleman for yielding. I think we should clarify something. Every day, Americans donate food, clothes, and money to charities. Millions of Americans do that all the time.…

Mike Kelly
Rep. Mike KellyR-PA-3 · Feb 12, 2015

Mr. Speaker, I thank the chairman. Mr. Speaker, I rise today to speak very well about H.R. 641, the Conservation Easement Incentive legislation. I get confused sometimes by the discussion on the…

Kevin McCarthy
Rep. Kevin McCarthyR-CA-23 · Feb 12, 2015

Mr. Speaker, I thank the gentleman and the chairman for yielding. I have to pause for a moment. We debate a lot of things on this floor, and they are worthy debates, and they are interesting debates,…

Lloyd Doggett
Rep. Lloyd DoggettD-TX-35 · Feb 12, 2015

Mr. Speaker, certainty, we are told, is the key factor here--first words from Chairman Ryan in support of this bill. I think the first certainty we have here is the knowledge that this bill is part…

Erik Paulsen
Rep. Erik PaulsenR-MN-3 · Feb 12, 2015

I thank the chairman for his leadership on leading the effort to simplify the Tax Code and give some confidence and certainty to those who use it. Mr. Speaker, I rise in support of this legislation,…

Peter J. Roskam
Rep. Peter J. RoskamR-IL-6 · Feb 12, 2015

I thank Chairman Ryan for yielding. Mr. Speaker, the gentlewoman from California said that we needed to use agnostic scrutiny when we are evaluating these. I think it is a little bit ambitious to…

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Mike Thompson
Rep. Mike ThompsonD-CA-5 · Feb 12, 2015

I thank the gentleman for yielding. Mr. Speaker, I rise today as the Democratic lead on the conservation easement bill and to very regrettably say that I rise in opposition to this bill that I think…

Ryan K. Zinke
Rep. Ryan K. ZinkeR-MT · Feb 12, 2015

Mr. Speaker, I wish to highlight an important bill that is being considered by the House today--the ``America Gives More Act of 2015 (H.R. 644).'' This legislation contains a package of four…

Tom Reed
Rep. Tom ReedR-NY-23 · Feb 12, 2015

I thank the chairman for yielding. Mr. Speaker, I rise today in support of the underlying bill, the America Gives More Act of 2015. In particular, Mr. Speaker, I want to talk about a bill that is…

Aaron Schock
Rep. Aaron SchockR-IL-18 · Feb 12, 2015

Mr. Speaker, I thank the chairman. I would just say so much has been said I am not sure I will need 3 minutes. Obviously, I am here to speak in support of a measure that I introduced in this body…

Danny K. Davis
Rep. Danny K. DavisD-IL-7 · Feb 12, 2015

Mr. Chairman, I have long supported the tax incentive for businesses to deduct charitable contributions of food inventory. Indeed, I have a bill to expand the deduction for non-C corps, as does the…

Stephen Knight
Rep. Stephen KnightR-CA-25 · Feb 12, 2015

Mr. Speaker, I have gotten to sit during this debate, and for the last hour or more I got to listen to nobody arguing, nobody wondering that this is a bad idea, nobody saying that this is something…

Kevin Cramer
Rep. Kevin CramerR-ND · Feb 12, 2015

Mr. Speaker, I thank the chairman. As I have been sitting here, I have to admit, my thoughts have changed back and forth. My mind has changed. My speech has changed dramatically. It occurred to me: I…

Linda T. Sánchez
Rep. Linda T. SánchezD-CA-38 · Feb 12, 2015

Mr. Speaker, I rise today to speak about H.R. 644, the America Gives More Act. The bill before us today contains provisions that I strongly support, but it is with much frustration that I will vote…

Michael M. Honda
Rep. Michael M. HondaD-CA-17 · Feb 12, 2015

Mr. Speaker, because I was traveling to attend the President's cybersecurity summit in California, I was not present when the House voted on H.R. 644, the Fighting Hunger Incentive Act of 2015. While…

Tom Emmer
Rep. Tom EmmerR-MN-6 · Feb 12, 2015

Mr. Speaker, I rise today in support of the Fighting Hunger Incentive Act of 2015. Roughly one in 10 Minnesotans live in poverty. Sadly, this means that many Minnesotans, including children, lack…

Ryan A. Costello
Rep. Ryan A. CostelloR-PA-6 · Feb 12, 2015

Mr. Speaker, one thing that is particularly of pride for organizations and individuals in southeastern Pennsylvania is the success of the Chester County Food Bank and many other food banks. Fighting…

Bill Text

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Reported in HouseIssued February 9, 2015

IB

Union Calendar No. 11

114th CONGRESS

1st Session

H. R. 641

[Report No. 114–17]

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 Pennsylvania, 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. McGovern, Mr. Meehan, Mr. Neal, Mr. Rangel, Mr. Reed, Ms. Linda T. Sánchez of California, Mr. Schock, Mr. Sensenbrenner, Ms. Tsongas, 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. Williams, 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


A BILL

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


1.

Short title

This Act may be cited as the Conservation Easement Incentive Act of 2015.

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 (relating to contributions of qualified conservation contributions) is amended by striking clause (vi).

(2)

Corporations

Subparagraph (B) of section 170(b)(2) of such Code (relating to qualified conservation contributions) is amended by striking clause (iii).

(b)

Contributions of capital gain real property 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 subparagraph (B) the following new subparagraph:

(C)

Qualified conservation contributions by certain Native Corporations

(i)

In general

Any qualified conservation contribution (as defined in subsection (h)(1)) which—

(I)

is made by a Native Corporation, 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 aggregate amount of such contributions does not exceed the excess of the taxpayer’s taxable income over the amount of charitable contributions 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 consistent with the rules of subsection (d)(2)) as a charitable contribution to which clause (i) applies in each of the 15 succeeding taxable 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.

.

(2)

Conforming amendments

(A)

Section 170(b)(2)(A) of such Code is amended by striking subparagraph (B) applies and inserting subparagraph (B) or (C) applies.

(B)

Section 170(b)(2)(B)(ii) of such Code is amended by striking 15 succeeding years and inserting 15 succeeding taxable years.

(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.

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