,i  #aacth ,,congress  #ast ,session    
,h4 ,r4 #bgad  ,,in ,,the ,,house ,,of  
,,representatives  ,july #ag1 #bjac ,mr4
 ,meadows introduced the following bill2
 which was referred to the ,committee on
 ,ways and ,means  ,a ,,bill  ,to amend 
the ,internal ,revenue ,code of #aihf to
 allow taxpayers to assign to another   
taxpayer the amount of the unused       
charitable deduction for qualified      
conservation contributions4  #a4 ,short 
title ,this ,act may be cited as the    
,american ,conservation ,empowerment    
,act of #bjac4  #b4 ,authority to assign
 unused charitable deduction for        
qualified conservation contributions    
7a7 ,in general ,subsection 7d7 of      
section #agj of the ,internal ,revenue  
,code of #aihf 7relating to carryover of
 excess contributions7 is amended by    
adding at the end the following new     
paragraph3  7#c7 ,excess qualified      
contribution contributions  7,a7 ,in    
general ,any amount of the excess       
qualified conservation contributions for

 any taxable year may be assigned by the
 taxpayer to any other person4 #ij      
percent of the amount so assigned shall 
be treated as contributions made by such
 other person and not by the taxpayer1  
and the remainder of the amount so      
assigned shall not be treated as        
charitable contributions4  7,b7 ,excess 
conservation contributions ,for purposes
 of this paragraph1 the term excess     
conservation contributions means1 with  
respect to any taxable year1 the lesser 
of--  7i7 the amount which would1 by    
reason of this subsection or any other  
provision of this section1 be treated as
 a charitable contribution paid in a    
succeeding taxable year1 over  7ii7 the 
qualified conservation contributions    
paid 7or treated as paid7 during the    
taxable year4  4  7b7 ,effective date   
,the amendment made by this section     
shall apply to taxable years beginning  
after the date of the enactment of this 
,act4