Historic Preservation and Land Conservation Certainty Act
Referred to the House Committee on Ways and Means.
Summary
The bill lets partnerships that claimed a deduction for a qualified conservation easement before 2026 and now face an open controversy elect a special settlement process with the Treasury. It also updates the definition of a “contributing building” in the historic‑preservation tax credit to rely on National Register documentation. The goal is to give taxpayers certainty and streamline resolution of these tax disputes.
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