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2014 SESSION
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.
FULL TEXT
AMENDMENTS
HISTORY
- 01/09/14 Senate: Presented and ordered printed 14100455D
- 01/09/14 Senate: Referred to Committee on Finance
- 01/22/14 Senate: Committee amendment agreed to
- 01/22/14 Senate: Passed by indefinitely in Finance (8-Y 6-N)