,,ii  #aacth ,,congress  #ast ,session  
,s4 #ebf  ,,in ,,the ,,senate ,,of ,,the
 ,,united ,,states  ,march #ab1 #bjac   
,mr4 ,baucus 7for himself and ,mr4      
,hatch7 introduced the following bill2  
which was read twice and referred to the
 ,committee on ,finance  ,a ,,bill  ,to 
amend the ,internal ,revenue ,code of   
#aihf to make permanent the special rule
 for contributions of qualified         
conservation contributions1 and for     
other purposes4  #a4 ,short title ,this 
,act may be cited as the ,rural         
,heritage ,conservation ,extension ,act 
of #bjac4  #b4 ,special rule for        
contributions of qualified conservation 
contributions made permanent  7a7 ,in   
general  7#a7 ,individuals ,subparagraph
 7,e7 of section #agj7;b77#a7 of the    
,internal ,revenue ,code of #aihf1 as   
amended by the ,american ,taxpayer      
,relief ,act of #bjab1 is amended by    
striking clause 7vi74  7#b7             
,corporations ,subparagraph 7,b7 of     
section #agj7;b77#b7 of such ,code1 as  

amended by the ,american ,taxpayer      
,relief ,act of #bjab1 is amended by    
striking clause 7iii74  7b7 ,effective  
date ,the amendments made by this       
section shall apply to contributions    
made in taxable years beginning after   
,december #ca1 #bjac4  #c4 ,elimination 
of charitable deduction for easements on
 golf courses  7a7 ,in general ,section 
#agj7;h7 of the ,internal ,revenue ,code
 of #aihf is amended by adding at the   
end the following new paragraph3  7#g7  
,exception for easements for golf       
courses ,for purposes of this section1  
the term qualified conservation         
contribution shall not include any      
contribution of an easement for use on1 
or intended for use on1 a golf course4  
4  7b7 ,effective date ,the amendment   
made by this section shall apply to     
contributions made after the date of the
 enactment of this ,act4