H.R. 4823 (103rd): Civil War Battlefields Preservation Tax Incentives Act of 1994

Introduced:
Jul 25, 1994 (103rd Congress, 1993–1994)
Sponsor:
Rep. Michael Andrews [D-TX25]
Status:
Died (Referred to Committee)

The bill’s title was written by the bill’s sponsor. H.R. stands for House of Representatives bill.

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Status

This bill was introduced on July 25, 1994, in a previous session of Congress, but was not enacted.

Progress
Introduced Jul 25, 1994
Cosponsors
none
Committees

House Ways and Means

The committee chair determines whether a bill will move past the committee stage.

Full Title

To amend the Internal Revenue Code of 1986 to encourage the preservation of Civil War battlefields for public purposes.

Summary

No summaries available.

Text

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Last updated Jul 15, 1994.
5 pages

Primary Source

View on THOMAS (The Library of Congress)

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GovTrack’s Bill Summary

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Library of Congress Summary

The summary below was written by the Congressional Research Service, which is a nonpartisan division of the Library of Congress.

7/25/1994--Introduced.
Civil War Battlefields Preservation Tax Incentives Act of 1994 - Amends the Internal Revenue Code to allow a deduction from the value of a gross estate of the transfer by an heir of a qualified conservation easement on land within a Civil War battlefield site. Provides that the dollar limitation on the valuation of farm and other real property does not apply to property within a Civil War battlefield site. Allows a tax credit of 50 percent of the amount of any qualified Civil War battlefield charitable contribution.

House Republican Conference Summary

The summary below was written by the House Republican Conference, which is the caucus of Republicans in the House of Representatives.

No summary available.

House Democratic Caucus Summary

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