About | HeinOnline Law Journal Library | HeinOnline Law Journal Library | HeinOnline
LOG IN
LOG IN

H. Rept. 114-17 1 (2015-02-09)

handle is hein.congrecreports/crptxqzz0001 and id is 1 raw text is: AUTHENTICATEO U.S. GOVERNMENT INFORMATION Gp 114TH CONGRESS REPORT 1st Session HOUSE OF REPRESENTATIVES 114-17 CONSERVATION EASEMENT INCENTIVE ACT OF 2015 FEBRUARY 9, 2015.-Committed to the Committee of the Whole House on the State of the Union and ordered to be printed Mr. RYAN of Wisconsin, from the Committee on Ways and Means, submitted the following REPORT together with DISSENTING VIEWS [To accompany H.R. 641] [Including cost estimate of the Congressional Budget Office] The Committee on Ways and Means, to whom was referred the bill (H.R. 641) to amend the Internal Revenue Code of 1986 to make permanent the special rule for contributions of qualified con- servation contributions, having considered the same, report favor- ably thereon with an amendment and recommend that the bill as amended do pass. CONTENTS Page I. SUMMARY AND BACKGROUND ............................................................... 2 A. Purpose and Sum m ary ..................................................................... 2 B. Background and Need for Legislation ............................................ 3 C. Legislative H istory ........................................................................... 3 II. EXPLANATION OF THE BILL ................................................................... 4 A. Special Rule for Qualified Conservation Contributions Made Permanent (sec. 170(b) of the Code) ............................................ 4 III. VOTES OF THE COMMITTEE .................................................................... 7 IV. BUDGET EFFECTS OF THE BILL ............................................................ 8 A. Committee Estimate of Budgetary Effects ...................................... 8 B. Statement Regarding New Budget Authority and Tax Expendi- tures Budget Authority ................................................................. 8 C. Cost Estimate Prepared by the Congressional Budget Office ....... 8 V. OTHER MATTERS TO BE DISCUSSED UNDER THE RULES OF TH E H O U SE .............................................................................................. 10 A. Committee Oversight Findings and Recommendations ................. 10 B. Statement of General Performance Goals and Objectives ............. 10 49-006

What Is HeinOnline?

HeinOnline is a subscription-based resource containing thousands of academic and legal journals from inception; complete coverage of government documents such as U.S. Statutes at Large, U.S. Code, Federal Register, Code of Federal Regulations, U.S. Reports, and much more. Documents are image-based, fully searchable PDFs with the authority of print combined with the accessibility of a user-friendly and powerful database. For more information, request a quote or trial for your organization below.