,,ib  ,union ,cal5d> ,no4 #aa  #aad?    
,,congress  #a/ ,session  ,h4 ,r4 #fda  
,report ,no4 #aad-ag  ,,9 ,,! ,,h\se ,,(
 ,,repres5tatives  ,febru>y #b1 #bjae   
,mr4 ,kelly ( ,p5nsylvania 7= himself1  
,mr4 ,?ompson ( ,cali=nia1 ,mr4 ,b5i%ek1
 ,mr4 ,blum5au]1 ,mrs4 ,capps1 ,mr4     
,co/ello ( ,p5nsylvania1 ,mr4 ,d5t1 ,mr4
 ,doggett1 ,ms4 ,e/y1 ,mr4 ,frel+huys51 
,mr4 ,g>am5di1 ,mr4 ,joyce1 ,ms4        
,kaptur1 ,mr4 ,k9d1 ,ms4 ,ku/]1 ,mr4    
,l>son ( ,connecticut1 ,mrs4 ,lummis1   
,mr4 ,mc,dermott1 ,mr4 ,mc,govern1 ,mr4 
,meehan1 ,mr4 ,neal1 ,mr4 ,rangel1 ,mr4 
,re$1 ,ms4 ,l9da ,t4 ,sn*ez ( ,cali=nia1
 ,mr4 ,s*ock1 ,mr4 ,s5s5br5n]1 ,ms4     
,tsongas1 ,mr4 ,walz1 ,mr4 ,gibson1 ,mr4
 ,smi? ( ,miss\ri1 ,mr4 ,m>9o1 ,mr4 ,"y 
( ,alaska1 ,mr4 ,wel*1 ,mr4 ,z9ke1 ,mr4 
,murphy ( ,florida1 & ,mr4 ,san=d7      
introduc$ ! foll[+ bill2 :i* 0 ref]r$ to
 ! ,committee on ,ways & ,means         
,febru>y #i1 #bjae ,additional sponsors3
 ,mr4 ,des,jarlais1 ,mr4 ,fitzpatrick1  
,mr4 ,murphy ( ,p5nsylvania1 ,mr4       

,pitts1 ,mr4 ,pet]son1 ,mr4 ,tipton1    
,mr4 ,langev91 ,ms4 ,p+ree1 ,mr4        
,mac,arthur1 ,mr4 ,swalwell ( ,cali=nia1
 ,mr4 ,pauls51 ,mr4 ,b>letta1 ,mr4      
,polis1 ,mr4 ,"y ( ,indiana1 ,mr4 ,sean 
,patrick ,maloney ( ,new ,york1 ,mr4    
,sessions1 ,mr4 ,roskam1 ,mr4 ,williams1
 & ,mr4 ,simpson  ,febru>y #i1 #bjae    
,report$ ) an am5dm5t1 committ$ to !    
,committee ( ! ,:ole ,h\se on ! ,/ate ( 
! ,union1 & ord]$ to be pr9t$ ,/rike out
 all aft] ! enact+ clause & ins]t ! "p  
pr9t$ 9 italic ,= text ( introduc$ bill1
 see copy ( bill z introduc$ on ,febru>y
 #b1 #bjae  ,a ,,bill  ,to am5d !       
,int]nal ,rev5ue ,code ( #aihf to make  
p]man5t ! special rule = contributions (
 qualifi$ cons]vation contributions4    
#a4 ,%ort title ,?is ,act may be cit$ z 
! ,cons]vation ,easem5t ,inc5tive ,act (
 #bjae4  #b4 ,special rule = qualifi$   
cons]vation contributions made p]man5t  
7a7 ,9 g5]al  7#a7 ,individuals         
,subp>agraph 7,e7 ( section #agj7;b77#a7
 ( ! ,int]nal ,rev5ue ,code ( #aihf     

7relat+ to contributions ( qualifi$     
cons]vation contributions7 is am5d$ by  
/rik+ clause 7vi74  7#b7 ,corporations  
,subp>agraph 7,b7 ( section #agj7;b77#b7
 ( su* ,code 7relat+ to qualifi$        
cons]vation contributions7 is am5d$ by  
/rik+ clause 7iii74  7b7 ,contributions 
( capital ga9 real prop]ty made =       
cons]vation purposes by ,native         
,corporations  7#a7 ,9 g5]al ,section   
#agj7;b77#b7 ( su* ,code is am5d$ by    
r$esignat+ subp>agraph 7,c7 z           
subp>agraph 7,d71 & by ins]t+ aft]      
subp>agraph 7,b7 ! foll[+ new           
subp>agraph3  7,c7 ,qualifi$ cons]vation
 contributions by c]ta9 ,native         
,corporations  7i7 ,9 g5]al ,any        
qualifi$ cons]vation contribution 7z    
def9$ 9 subsection 7h77#a77 :i*-- 7,i7  
is made by a ,native ,corporation1 &    
7,,ii7 is a contribution ( prop]ty :i* 0
 l& convey$ "u ! ,alaska ,native ,claims
 ,settlem5t ,act1  %all be all[$ to !   
ext5t t ! aggregate am\nt ( su*         
contributions does n exce$ ! excess ( ! 

taxpay]'s taxable income ov] ! am\nt (  
*>itable contributions all[able "u      
subp>agraph 7,a74  7ii7 ,c>ryov] ,if !  
aggregate am\nt ( contributions describ$
 9 clause 7i7 exce$s ! limitation (     
clause 7i71 su* excess %all be treat$ 79
 a mann] consi/5t ) ! rules ( subsection
 7d77#b77 z a *>itable contribution to  
:i* clause 7i7 applies 9 ea* ( ! #ae    
succe$+ taxable ye>s 9 ord] ( "t4  7iii7
 ,native ,corporation ,= purposes ( ?is 
subp>agraph1 ! t]m ,native ,corporation 
has ! mean+ giv5 su* t]m by section     
#c7m7 ( ! ,alaska ,native ,claims       
,settlem5t ,act4  4  7#b7 ,con=m+       
am5dm5ts  7,a7 ,section                 
#agj7;b77#b77;,a7 ( su* ,code is am5d$  
by /rik+ subp>agraph 7,b7 applies &     
ins]t+ subp>agraph 7,b7 or 7,c7 applies4
  7,b7 ,section #agj7;b77#b77;,b77ii7 ( 
su* ,code is am5d$ by /rik+ #ae succe$+ 
ye>s & ins]t+ #ae succe$+ taxable ye>s4 
7#c7 ,valid exi/+ rights pres]v$ ,no?+ 9
 ?is subsection 7or any am5dm5t made by 
?is subsection7 %all be con/ru$ to      

modify ! exi/+ prop]ty rights validly   
convey$ to ,native ,corporations 7)9 !  
mean+ ( section #c7m7 ( ! ,alaska       
,native ,claims ,settlem5t ,act7 "u su* 
,act4  7c7 ,effective date ,! am5dm5ts  
made by ?is section %all apply to       
contributions made 9 taxable ye>s beg9n+
 aft] ,decemb] #ca1 #bjad4  ,febru>y #i1
 #bjae ,report$ ) an am5dm5t1 committ$  
to ! ,committee ( ! ,:ole ,h\se on !    
,/ate ( ! ,union1 & ord]$ to be pr9t$