Summary: S.1366 — 104th Congress (1995-1996)All Information (Except Text)

There is one summary for S.1366. Bill summaries are authored by CRS.

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Introduced in Senate (10/26/1995)

Amends the Internal Revenue Code to allow a deduction from the value of the gross estate of a decedent of an amount equal to the adjusted value of real property included in a gross estate which is subject to an endangered species conservation agreement. Provides for recapture of the benefit in certain cases.