We don’t have a summary available yet.
The summary below was written by the Congressional Research Service, which is a nonpartisan division of the Library of Congress.
6/26/2014--Reported to House amended. Conservation Easement Incentive Act of 2014 - Amends the Internal Revenue Code to make permanent the tax deduction for charitable contributions by individuals and corporations of real property interests for conservation purposes. Makes this Act applicable to contributions made in taxable years beginning after 2013.