U.S. Congress legislation · 119th Congress
HB10510: CERI Act of 2026
Status: In committee, September 21, 2026
To establish a settlement program for disputes relating to syndicated conservation easements and to amend the Internal Revenue Code of 1986 to clarify Congressional intent with respect to such easements.
What the bill says
To establish a settlement program for disputes relating to syndicated conservation easements and to amend the Internal Revenue Code of 1986 to clarify Congressional intent with respect to such easements.
From the introduced text, September 21, 2026:
A BILL To establish a settlement program for disputes relating to syndicated conservation easements and to amend the Internal Revenue Code of 1986 to clarify Congressional intent with respect to such easements. SECTION 1. Short title This Act may be cited as the Conservation Easement Resolution and Integrity Act of 2026 or the CERI Act of 2026 . SECTION 2. Settlement program for conservation easement deductions (a) In general Not later than 180 days after the date of the enactment of this section, the Secretary shall, in consultation with the National Taxpayer Advocate, establish the Conservation Easement Resolution Program to provide for the resolution of any dispute relating to a covered transaction. (b) Treatment of pending disputes During the period beginning on the date on the enactment of this section and ending on the date on which the Secretary establishes the program under subsection (a)-- (1) the Secretary may not initiate a dispute with respect to any covered transaction, and (2) the statute of limitations with respect to any dispute relating to a covered transaction shall be tolled. (c) Terms of settlement (1) In general In the case of any dispute relating to a covered transaction-- (A) in the case of a covered transaction relating to a qualified easement, the Secretary may not assess any deficiency or penalty unless-- (i) …
Sponsors
- Jack Bergman (R, HD-001) · primary sponsor
Latest actions
- : Referred to the House Committee on Ways and Means.
- : Introduced in House
Subjects: Taxation
Common questions
- What is HB10510?
- HB10510 is a bill in Congress (119th Congress): CERI Act of 2026.
- What does HB10510 do?
- In its own words: To establish a settlement program for disputes relating to syndicated conservation easements and to amend the Internal Revenue Code of 1986 to clarify Congressional intent with respect to such easements.
- What is the status of HB10510?
- In committee as of September 21, 2026. Latest action: Referred to the House Committee on Ways and Means. (September 21, 2026).
- Who sponsored HB10510?
- Jack Bergman (R, HD-001).
- Where is the official record for HB10510?
- On the Congress website: https://www.congress.gov/bill/119th-congress/house-bill/10510
Source: official Congress record. Tracked by Delilah, AI for legislation across all 50 states and Congress.