There is one summary for this bill. Bill summaries are authored by CRS.

Shown Here:
Introduced in Senate (03/12/2013)

Rural Heritage Conservation Extension Act of 2013 - Amends the Internal Revenue Code to: (1) make permanent the tax deduction for charitable contributions by individuals and corporations of real property interests for conservation purposes; and (2) prohibit any such deduction for contributions of an easement for use on, or intended use on, a golf course.