legislation: 103-hr-4823
Data license: Public Domain (U.S. Government data) · Data source: Federal Register API & Regulations.gov API
This data as json
| bill_id | congress | bill_type | bill_number | title | policy_area | introduced_date | latest_action_date | latest_action_text | origin_chamber | sponsor_name | sponsor_state | sponsor_party | sponsor_bioguide_id | cosponsor_count | summary_text | update_date | url |
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| 103-hr-4823 | 103 | hr | 4823 | Civil War Battlefields Preservation Tax Incentives Act of 1994 | Taxation | 1994-07-25 | 1994-07-25 | Referred to the House Committee on Ways and Means. | House | Rep. Andrews, Michael [D-TX-25] | TX | D | A000209 | 0 | Civil War Battlefields Preservation Tax Incentives Act of 1994 - Amends the Internal Revenue Code to allow a deduction from the value of a gross estate of the transfer by an heir of a qualified conservation easement on land within a Civil War battlefield site. Provides that the dollar limitation on the valuation of farm and other real property does not apply to property within a Civil War battlefield site. Allows a tax credit of 50 percent of the amount of any qualified Civil War battlefield charitable contribution. | 2025-08-26T13:51:33Z |