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The Enhanced Easement Incentive

Easement Incentive Expired

The enhanced deduction for conservation easement donations expired Dec. 31, 2014. The Land Trust Alliance will continue to work to make this enhanced deduction permanent.

The incentive raised the deduction a landowner can take for donating a conservation easement from 30 percent of his or her income in any year to 50 percent. It allowed qualifying farmers and ranchers to deduct up to 100 percent of their income. And it extended the carry-forward period for a donor to take tax deductions for a voluntary conservation agreement from five to 15 years.

A critical conservation tool with broad, bipartisan support, the enhanced income tax deduction for conservation easement donations has helped America’s land trusts work with farmers, ranchers and other modest-income landowners to increase the pace of conservation by a third to over a million acres a year! Here's how it works »

See frequently Asked Questions about the Enhanced Incentive »

For more information about the easement incentive, please contact Bryan David at 202-800-2223, or email policy@lta.org.

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Advocates Alerts

December 12: The last act of the 113th Congress was to reinstate tax provisions including the enhanced incentive for the donation of conservation easements — but just for 2014. The Land Trust Alliance is committed to renewing the push for permanence in 2015, and we will keep you updated about opportunities to benefit conservation, land trusts and the communities they serve. Learn more »

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