,,ib  ,union ,calendar ,no4 #aa  #aadth 
,,congress  #ast ,session  ,h4 ,r4 #fda 
,report ,no4 #aad-ag  ,,in ,,the ,,house
 ,,of ,,representatives  ,february #b1  
#bjae ,mr4 ,kelly of ,pennsylvania 7for 
himself1 ,mr4 ,thompson of ,california1 
,mr4 ,benishek1 ,mr4 ,blumenauer1 ,mrs4 
,capps1 ,mr4 ,costello of ,pennsylvania1
 ,mr4 ,dent1 ,mr4 ,doggett1 ,ms4 ,esty1 
,mr4 ,frelinghuysen1 ,mr4 ,garamendi1   
,mr4 ,joyce1 ,ms4 ,kaptur1 ,mr4 ,kind1  
,ms4 ,kuster1 ,mr4 ,larson of           
,connecticut1 ,mrs4 ,lummis1 ,mr4       
,mc,dermott1 ,mr4 ,mc,govern1 ,mr4      
,meehan1 ,mr4 ,neal1 ,mr4 ,rangel1 ,mr4 
,reed1 ,ms4 ,linda ,t4 ,snchez of       
,california1 ,mr4 ,schock1 ,mr4         
,sensenbrenner1 ,ms4 ,tsongas1 ,mr4     
,walz1 ,mr4 ,gibson1 ,mr4 ,smith of     
,missouri1 ,mr4 ,marino1 ,mr4 ,young of 
,alaska1 ,mr4 ,welch1 ,mr4 ,zinke1 ,mr4 
,murphy of ,florida1 and ,mr4 ,sanford7 
introduced the following bill2 which was
 referred to the ,committee on ,ways and
 ,means  ,february #i1 #bjae ,additional

 sponsors3 ,mr4 ,des,jarlais1 ,mr4      
,fitzpatrick1 ,mr4 ,murphy of           
,pennsylvania1 ,mr4 ,pitts1 ,mr4        
,peterson1 ,mr4 ,tipton1 ,mr4 ,langevin1
 ,ms4 ,pingree1 ,mr4 ,mac,arthur1 ,mr4  
,swalwell of ,california1 ,mr4 ,paulsen1
 ,mr4 ,barletta1 ,mr4 ,polis1 ,mr4      
,young of ,indiana1 ,mr4 ,sean ,patrick 
,maloney of ,new ,york1 ,mr4 ,sessions1 
,mr4 ,roskam1 ,mr4 ,williams1 and ,mr4  
,simpson  ,february #i1 #bjae ,reported 
with an amendment1 committed to the     
,committee of the ,whole ,house on the  
,state of the ,union1 and ordered to be 
printed ,strike out all after the       
enacting clause and insert the part     
printed in italic ,for text of          
introduced bill1 see copy of bill as    
introduced on ,february #b1 #bjae  ,a   
,,bill  ,to amend the ,internal ,revenue
 ,code of #aihf to make permanent the   
special rule for contributions of       
qualified conservation contributions4   
#a4 ,short title ,this ,act may be cited
 as the ,conservation ,easement         

,incentive ,act of #bjae4  #b4 ,special 
rule for 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 #aihf       
7relating to contributions of qualified 
conservation contributions7 is amended  
by striking clause 7vi74  7#b7          
,corporations ,subparagraph 7,b7 of     
section #agj7;b77#b7 of such ,code      
7relating to qualified conservation     
contributions7 is amended by striking   
clause 7iii74  7b7 ,contributions of    
capital gain real property made for     
conservation purposes by ,native        
,corporations  7#a7 ,in general ,section
 #agj7;b77#b7 of such ,code is amended  
by redesignating subparagraph 7,c7 as   
subparagraph 7,d71 and by inserting     
after subparagraph 7,b7 the following   
new subparagraph3  7,c7 ,qualified      
conservation contributions by certain   
,native ,corporations  7i7 ,in general  
,any qualified conservation contribution

 7as defined in subsection 7h77#a77     
which-- 7,i7 is made by a ,native       
,corporation1 and  7,,ii7 is a          
contribution of property which was land 
conveyed under the ,alaska ,native      
,claims ,settlement ,act1  shall be     
allowed to the extent that the aggregate
 amount of such contributions does not  
exceed the excess of the taxpayer's     
taxable income over the amount of       
charitable contributions allowable under
 subparagraph 7,a74  7ii7 ,carryover ,if
 the aggregate amount of contributions  
described in clause 7i7 exceeds the     
limitation of clause 7i71 such excess   
shall be treated 7in a manner consistent
 with the rules of subsection 7d77#b77  
as a charitable contribution to which   
clause 7i7 applies in each of the #ae   
succeeding taxable years in order of    
time4  7iii7 ,native ,corporation ,for  
purposes of this subparagraph1 the term 
,native ,corporation has the meaning    
given such term by section #c7m7 of the 
,alaska ,native ,claims ,settlement     

,act4  4  7#b7 ,conforming amendments   
7,a7 ,section #agj7;b77#b77;,a7 of such 
,code is amended by striking            
subparagraph 7,b7 applies and inserting 
subparagraph 7,b7 or 7,c7 applies4  7,b7
 ,section #agj7;b77#b77;,b77ii7 of such 
,code is amended by striking #ae        
succeeding years and inserting #ae      
succeeding taxable years4  7#c7 ,valid  
existing rights preserved ,nothing in   
this subsection 7or any amendment made  
by this subsection7 shall be construed  
to modify the existing property rights  
validly conveyed to ,native             
,corporations 7within the meaning of    
section #c7m7 of the ,alaska ,native    
,claims ,settlement ,act7 under such    
,act4  7c7 ,effective date ,the         
amendments made by this section shall   
apply to contributions made in taxable  
years beginning after ,december #ca1    
#bjad4  ,february #i1 #bjae ,reported   
with an amendment1 committed to the     
,committee of the ,whole ,house on the  
,state of the ,union1 and ordered to be 

printed