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2011 SESSION

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SB 979 Land preservation tax credit; DCR to report on land qualifying for credit to protect water quality.

Introduced by: Mary Margaret Whipple | all patrons    ...    notes | add to my profiles | history

SUMMARY AS PASSED SENATE:

Land preservation tax credit; threshold for verification of conservation value.  Provides that the annual report compiled by the Department of Conservation and Recreation on qualified donations of less-than-fee interests include information on riparian buffers required by deed restriction on land qualifying for tax credits.

SUMMARY AS INTRODUCED:

Land preservation tax credit; threshold for verification of conservation value.  Decreases from $1 million to $500,000 the tax credit threshold at which the conservation value of a donation is required to be verified by the Department of Conservation and Recreation.