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How the Historic Preservation and Land Conservation Certainty Act Aims to Resolve Tax Disputes
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Key points
- H.R. 10813 offers an optional election for partnerships to settle open conservation easement tax disputes for tax years ending on or before December 31, 2024.
- Rep. Mike Carey introduced the bill with cosponsors from Georgia, North Carolina, Tennessee, and Florida.
- The legislation was referred to the House Committee on Ways and Means to address unresolved tax controversies following prior easement reforms.
NewsWK — Federal lawmakers introduced a new bill to help land partnerships settle unresolved tax cases. Ohio Representative Mike Carey introduced the measure on October 15, 2026. The proposal creates a framework for resolving open audits on past land donations.
How would HR 10813 settle open conservation easement tax disputes?
Lawmakers introduced HR 10813 to create an optional election process for partnerships. This process helps resolve open conservation easement tax disputes with federal authorities. The bill covers qualified donations made in tax years ending on or before December 31, 2024. Consequently, participating entities can achieve finality on their past tax returns.
What does the bill mean for land partnerships?
The bill targets partnerships seeking certainty after years of strict federal oversight. Property owners and real estate groups often face long legal reviews regarding conservation easement tax deductions. Therefore, the legislation establishes a settlement mechanism under Section 170(h)(1) of the Internal Revenue Code.
Who joined Rep Mike Carey on this legislation?
Rep Mike Carey of Ohio sponsored the bill in the House. House leaders quickly referred the measure to the Committee on Ways and Means. Four lawmakers joined as cosponsors, including Earl L. “Buddy” Carter and Tim Moore. Representatives Charles J. “Chuck” Fleischmann and Aaron Bean also co-sponsored the measure.
What is the history behind federal easement rules?
Federal tax officials previously targeted syndicated easements over claims of inflated property values. Because of those concerns, Congress passed the Charitable Conservation Easement Program Integrity Act in late 2022. However, older tax disputes remained unresolved in federal courts. Thus, lawmakers introduced the Historic Preservation and Land Conservation Certainty Act to resolve those pending controversies.
This article was produced with the assistance of AI and reviewed by our editorial team.
Sources
Related: House Advances Land Exchange Measure for Yuhaaviatam of San Manuel Nation
Related: Federal Measure Moving Through Congress Addresses Longstanding Illinois Land Settlement Claims
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