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2014 SESSION

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SB 568 Land preservation tax credit; retention of qualified mineral interest.

Introduced by: Richard H. Stuart | all patrons    ...    notes | add to my profiles

SUMMARY AS INTRODUCED:

Land preservation tax credit; retention of qualified mineral interest. Disallows a tax credit for the donation of an interest in land, including the donation of a conservation easement, where the donor retains a qualified mineral interest as defined by IRS regulations.


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