H. R. 2594: This Act may be cited as the Wetlands Stewardship Trusts Act of 1991, introduced in the US House of Representatives, One Hundred Second Congress, First Session, June 7, 1991
This bill was introduced into the US House of Representatives on June 7, 1991 to provide for the designation of Wetlands Stewardship Trusts. This legislation amended the Internal Revenue Code of 1986 to establish special rules for contributions of wetlands and riparian lands to Wetlands Stewardship Trusts. Key features of the bill address the following: tax treatment of donations of wetlands and riparian lands to Wetlands Stewardship Trusts; amortization of expenditures to restore wetlands and riparian lands; expenditures for restoring wetlands and riparian lands; exclusion from gross income for amounts received from compatible uses of wetlands or riparian lands; and income from compatible uses of wetlands or riparian lands.
- OSTI ID:
- 5313383
- Country of Publication:
- United States
- Language:
- English
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Related Subjects
29 ENERGY PLANNING
POLICY AND ECONOMY
WETLANDS
LEGISLATION
AMENDMENTS
LEGISLATIVE TEXT
WATER POLLUTION CONTROL
AQUATIC ECOSYSTEMS
CONTROL
ECOSYSTEMS
POLLUTION CONTROL
540320* - Environment
Aquatic- Chemicals Monitoring & Transport- (1990-)
290300 - Energy Planning & Policy- Environment
Health
& Safety
293000 - Energy Planning & Policy- Policy
Legislation
& Regulation