U.S. Congress legislation · 119th Congress
HB10813: Historic Preservation and Land Conservation Certainty Act
Status: In committee, October 15, 2026
To provide an election to resolve certain open partnership controversies involving donations of conservation easements.
What the bill says
To provide an election to resolve certain open partnership controversies involving donations of conservation easements.
From the introduced text, October 15, 2026:
A BILL To provide an election to resolve certain open partnership controversies involving donations of conservation easements. SECTION 1. Short title This Act may be cited as the Historic Preservation and Land Conservation Certainty Act . SECTION 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 eligible contribution that was allocable to the ultimate taxpayer partners, as reported on Schedule K-1 or similar statements furnished (directly or indirectly through 1 or more pass-through entities) to such partners for the taxable year in …
Sponsors
- Mike Carey (R, HD-015) · primary sponsor
- Earl Carter (R, HD-GA-1)
- Tim Moore (R, HD-NC-14)
- Charles Fleischmann (R, HD-003)
- Aaron Bean (R, HD-FL-4)
Latest actions
- : Referred to the House Committee on Ways and Means.
- : Introduced in House
Subjects: Taxation
Common questions
- What is HB10813?
- HB10813 is a bill in Congress (119th Congress): Historic Preservation and Land Conservation Certainty Act.
- What does HB10813 do?
- In its own words: To provide an election to resolve certain open partnership controversies involving donations of conservation easements.
- What is the status of HB10813?
- In committee as of October 15, 2026. Latest action: Referred to the House Committee on Ways and Means. (October 15, 2026).
- Who sponsored HB10813?
- Mike Carey (R, HD-015), with 4 co-sponsors.
- Where is the official record for HB10813?
- On the Congress website: https://www.congress.gov/bill/119th-congress/house-bill/10813
Source: official Congress record. Tracked by Delilah, AI for legislation across all 50 states and Congress.