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H.R. 338

Referred to Committee

To amend the Internal Revenue Code of 1986 to encourage charitable contributions of real property for conservation purposes by Native Corporations.

Introduced 1/13/2015•114th Congress•House

Latest Action

Referred to the House Committee on Ways and Means.

1/13/2015 • House

Summary

Amends the Internal Revenue Code to allow Alaska Native Corporations an increased tax deduction for donations of conservation easements related to lands conveyed under the Alaska Native Claims Settlement Act. Permits a 15-year carryover of contribution amounts that exceed annual limitations on the amount of such tax deduction.

Introduced in House • 1/13/2015

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Topics & Subjects

Policy Area: Taxation
AlaskaAlaska Natives and HawaiiansIncome tax deductionsIndian claimsIndian lands and resources rightsLand use and conservation

Congressional Votes (0)

No recorded votes yet

Roll call votes will appear here as the bill moves through Congress

Related Federal Spending

Sponsor & Cosponsors (1)

Sponsor

RL
Rep. Young, Don [R-AK-At Large]

Republican • AK

Sponsored 1/13/2015

No cosponsors yet

Cosponsors may be added as the bill moves through Congress

Bill Journey

Originated in the House

Introduced

January 13, 2015

Referred to the House Committee on Ways and Means.

Committee Review

Floor Debate

Passed Chamber

Other Chamber

President

Enacted into Law

Text Versions (1)

Introduced in House1/13/2015

Details

Bill TypeHR
Current StatusReferred to Committee
Cosponsors0