legislation: 97-s-3024

Congressional bills and resolutions from Congress.gov, filtered to policy areas relevant to environmental, health, agriculture, and wildlife regulation.

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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
97-s-3024 97 s 3024 Natural Areas Tax Protection Act of 1982 Taxation 1982-10-01 1982-10-13 Committee on Finance requested executive comment from OMB; Treasury Department. Senate Sen. Wallop, Malcolm [R-WY] WY R W000092 0 Natural Areas Tax Protection Act of 1982 - Amends the Internal Revenue Code to increase the charitable deduction for contributions of capital gain property for conservation purposes. Revises criteria for determining whether a governmental conservation policy and significant public benefit is being served by donations of open space property. Allows a credit against the estate tax for qualified conservation contributions to the United States. Provides for the nonrecognition of gain from the sale of real property to certain tax-exempt organizations (excluding the United States) if the taxpayer purchases property for use for conservation purposes within two years of such sale. Requires that the conservation purpose be protected in perpetuity. Increases the capital gains deduction for sale of property to qualified organizations for use for conservation purposes. 2025-08-29T19:51:50Z  

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