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The Enhanced Easement Incentive

Senate Votes to Extend the Conservation Tax Incentive

On December 16, the Senate voted to extend dozens of expired tax incentives through the end of 2014. This includes the enhanced deduction for conservation easement donations.

The incentive raises 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 allows qualifying farmers and ranchers to deduct up to 100 percent of their income. And it extends the carry-forward period for a donor to take tax deductions for a voluntary conservation agreement from five to 15 years.

It is important to note that the incentive only applies to easements donated between 2006 and Dec. 31, 2014. The Land Trust Alliance will continue to work to make this enhanced deduction permanent in the next Congress, but as it stands it will expire at the end of this year.

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!

How the Incentive Works

Though Congress failed to make permanent the tax incentive, it has been extended through Dec. 31, 2014. Learn more »

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

November 6: With only eight weeks remaining before Congress adjourns (of which Congress will be in Washington for only four), there is limited time to act. Ask your senators to urge their party’s leadership to include the charitable package in any year-end tax legislation. We’ve been meeting with Senate offices and have been encouraged by their willingness to consider making some tax extenders permanent. This puts us in a good position, but we need you to reinforce that special places are being lost because the incentive has expired. Learn more »

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