Historic Preservation and Land Conservation Certainty Act

[Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [H.R. 10813 Introduced in House (IH)] <DOC> 119th CONGRESS 2d Session H. R. 10813 To provide an election to resolve certain open partnership controversies involving donations of conservation easements. _______________________________________________________________________ IN THE HOUSE OF REPRESENTATIVES October 15, 2026 Mr. Carey (for himself, Mr. Carter of Georgia, Mr. Moore of North Carolina, Mr. Fleischmann, and Mr. Bean of Florida) introduced the following bill; which was referred to the Committee on Ways and Means _______________________________________________________________________ A BILL To provide an election to resolve certain open partnership controversies involving donations of conservation easements. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. SHORT TITLE. This Act may be cited as the ``Historic Preservation and Land Conservation Certainty Act''. SEC. 2. ELECTION TO RESOLVE CERTAIN OPEN PARTNERSHIP CONTROVERSIES INVOLVING DONATIONS OF CONSERVATION EASEMENTS. (a) Definitions.--For purposes of this section-- (1) Eligible contribution.--The term ``eligible contribution'' means any contribution claimed by a partnership in a taxable year ending on or before December 31, 2025, with respect to which a deduction was claimed under section 170 of the Internal Revenue Code of 1986 on the partnership return for such year on the basis that such contribution was a qualified conservation contribution (as defined in section 170(h)(1) of such Code). For purposes of this section, such contribution shall be treated as made by the partnership that was the donor of the contributed property for purposes of section 170 of such Code, determined without regard to any agency or nominee arrangement. (2) Claimed deduction.--The term ``claimed deduction'' means the aggregate amount of the deduction with respect to an elig