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Amid IRS Overreach, Congress Has A Real Opportunity to Reform Conservation Easement Legislation

Source: Forbes (June 4, 2019) – In 1980, Congress enacted a law that provided land owners a tax break if they donate a conservation easement. The idea is simple: If someone owns land in some sort of environmentally sensitive area and they forswear developing that land, they can—after donating the easement to a qualified land…