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The Enhanced Easement Incentive

Easement Incentive Expired

The enhanced deduction for conservation easement donations expired Dec. 31, 2014. In February 2015, bipartisan legislation to restore and make the enhanced incentive permanent was introduced in the House and Senate. The Conservation Easement Incentive Act was introduced in the House by Reps. Mike Kelly (R-PA) and Mike Thompson (D-CA) as H.R. 641 and in the Senate by Sens. Dean Heller (R-NV) and Debbie Stabenow (D-MI) as S. 330.

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

February 12: The House successfully voted 279-137, demonstrating a supermajority (67%) of support, on H.R. 644, a package of charitable incentives including the conservation tax incentive.Now we need your help in the Senate to secure co-sponsors! Sens. Heller and Stabenow have requested land trusts’ assistance in asking senators to cosponsor S. 330, the Conservation Easement Incentive Act. Learn more »

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