,i  #aac? ,,congress  #a/ ,session  ,h4 
,r4 #bgad  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,july #ag1 #bjac ,mr4 
,mead[s introduc$ ! foll[+ bill2 :i* 0  
ref]r$ to ! ,committee on ,ways & ,means
  ,a ,,bill  ,to am5d ! ,int]nal ,rev5ue
 ,code ( #aihf to all[ taxpay]s to      
assign to ano!r taxpay] ! am\nt ( !     
unus$ *>itable d$uction = qualifi$      
cons]vation contributions4  #a4 ,%ort   
title ,?is ,act may be cit$ z ! ,am]ican
 ,cons]vation ,emp[]m5t ,act ( #bjac4   
#b4 ,au?ority to assign unus$ *>itable  
d$uction = qualifi$ cons]vation         
contributions  7a7 ,9 g5]al ,subsection 
7d7 ( section #agj ( ! ,int]nal ,rev5ue 
,code ( #aihf 7relat+ to c>ryov] (      
excess contributions7 is am5d$ by add+  
at ! end ! foll[+ new p>agraph3  7#c7   
,excess qualifi$ contribution           
contributions  7,a7 ,9 g5]al ,any am\nt 
( ! excess qualifi$ cons]vation         
contributions = any taxable ye> may be  
assign$ by ! taxpay] to any o!r p]son4  
#ij p]c5t ( ! am\nt s assign$ %all be   

treat$ z contributions made by su* o!r  
p]son & n by ! taxpay]1 & ! rema9d] ( ! 
am\nt s assign$ %all n be treat$ z      
*>itable contributions4  7,b7 ,excess   
cons]vation contributions ,= purposes ( 
?is p>agraph1 ! t]m excess cons]vation  
contributions means1 ) respect to any   
taxable ye>1 ! less] (--  7i7 ! am\nt   
:i* w\ld1 by reason ( ?is subsection or 
any o!r provision ( ?is section1 be     
treat$ z a *>itable contribution paid 9 
a succe$+ taxable ye>1 ov]  7ii7 !      
qualifi$ cons]vation contributions paid 
7or treat$ z paid7 dur+ ! taxable ye>4  
4  7b7 ,effective date ,! am5dm5t made  
by ?is section %all apply to taxable    
ye>s beg9n+ aft] ! date ( ! enactm5t (  
?is ,act4