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Example

Enhanced Tax Deduction for Conservation Easements

In 2015, Congress permanently extended an enhanced tax deduction for landowners donating a conservation easement to a land trust or government agency. The enhanced deduction allows famers and ranchers to deduct up to 100% of their income.

Documents

  • Existing Laws

    IRC §170(b)(1)(e)

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Related Resources

Resource

Proposed Growing Climate Solutions Act (2020)

Congress Resource

Income Tax Incentives for Land Conservation Database

Congress Resource

Report, State Income Tax Credits for Conservation Easements

States and State Governments Resource

Hawaii’s Soil Sequestration Subsidies

States and State Governments Resource

Proposed Agriculture Resilience Act (2020)

Congress Resource

Report, An Introduction to Conservation Easements in the United States: A Simple Concept and Complicated Mosaic of Law

Congress