There is one summary for H.R.338. Bill summaries are authored by CRS.

Shown Here:
Introduced in House (01/13/2015)

Amends the Internal Revenue Code to allow Alaska Native Corporations an increased tax deduction for donations of conservation easements related to lands conveyed under the Alaska Native Claims Settlement Act. Permits a 15-year carryover of contribution amounts that exceed annual limitations on the amount of such tax deduction.