Section 1 Short title
This Act may be cited as the “Rural Heritage Conservation Extension Act of 2013”.
Rural Heritage Conservation Extension Act of 2013
A BILL
To amend the Internal Revenue Code of 1986 to make permanent the special rule for contributions of qualified conservation contributions, and for other purposes.
Sec. 2 Special rule for contributions of qualified conservation contributions made permanent
In general—
Individuals— Subparagraph (E) of section 170(b)(1) of the Internal Revenue Code of 1986, as amended by the American Taxpayer Relief Act of 2012, is amended by striking clause (vi).
Corporations— Subparagraph (B) of section 170(b)(2) of such Code, as amended by the American Taxpayer Relief Act of 2012, is amended by striking clause (iii).
Effective date— The amendments made by this section shall apply to contributions made in taxable years beginning after December 31, 2013.
Sec. 3 Elimination of charitable deduction for easements on golf courses
In general— Section 170(h) of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph:
“(7) Exception for easements for golf courses—For purposes of this section, the term qualified conservation contribution shall not include any contribution of an easement for use on, or intended for use on, a golf course.”
Effective date— The amendment made by this section shall apply to contributions made after the date of the enactment of this Act.