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Limits on Tax Deductions for Conservation Contributions

New rules aim to limit tax deductions for conservation contributions, especially when made by partnerships. These changes may affect how some businesses plan their donations to still benefit from deductions. The act also introduces stricter penalties for incorrect deductions.
Key points
Limits tax deductions for partnerships making conservation contributions if the donation value significantly exceeds their basis.
Exceptions for donations made at least 3 years after acquiring the property or partnership interest.
Exceptions for contributions made by family partnerships.
Introduces stricter penalties for incorrect deductions related to these contributions.
Changes apply to contributions made after December 23, 2016, with an exception for certified historic structures from 2019 tax years.
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Status:
Expired
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Additional Information
Charitable Conservation Easement Program Integrity Act of 2021
Print number: S 2256
Sponsor: Sen. Daines, Steve [R-MT]
Process start date: 2021-06-24
System Note: Lustra is free, publicly auditable civic infrastructure, with full source code available on GitHub. You are reading sterilized legislative data, processed by our radical neutrality engine to strip political spin and retain factual mechanics. We process only official government data. Original documents remain the authoritative source, always verify them if you can.
Summarized by: gemini-2.5-flash-preview-05-20
Source data: api.congress.gov
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Summary & Status

Key Questions about Limits on Tax Deductions for Conservation Contributions

A structured overview of the legislative process, official sources, status and civic context.

What is the official ID of this bill?

The official print number for this legislation is S 2256.

Which chamber initiated this legislation?

This legislation was initiated in the Senate.

When did the legislative process begin?

The process officially started on 2021-06-24.

What are the main provisions?

Key points include:

  • Limits tax deductions for partnerships making conservation contributions if the donation value significantly exceeds their basis.
  • Exceptions for donations made at least 3 years after acquiring the property or partnership interest.
  • Exceptions for contributions made by family partnerships.
  • Introduces stricter penalties for incorrect deductions related to these contributions.
  • Changes apply to contributions made after December 23, 2016, with an exception for certified historic structures from 2019 tax years.

What is the specific legal status?

The current status is Expired.

Where can I read the full text of this legislation?

The full official text is available at: View full text

Who is the primary sponsor?

The primary sponsor is Sen. Daines, Steve [R-MT].

What is the latest detailed status?

The latest detailed status is: Introduced in Senate

Is this summary verified?

Yes. This content was analyzed by AI and verified by the Lustra Judge System on 2025-12-29.

Analysis and Potential Impact of S 2256

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CATEGORIES

Taxes Environment Real Estate