Working for a Permanent Easement Incentive

The enhanced 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 about 250,000 acres a year!  With the expiration of the enhanced easement incentive at the end of 2009, fewer landowners will rececieve tax benefits from the generous donation of development rights on their land.

Fortunately, majorities of both Democrats and Republicans in the House have co-sponsored legislation to make the enhanced easement incentive permanent! We need your help securing more co-sponsors for H.R. 1831 and S. 812; 267 Representatives and 41 Senators from all 50 states have already signed on, but we'll need even more support to get the incentive renewed retroactively -- and made permanent!

Senators Max Baucus (D-MT) and Chuck Grassley (R-IA) were honored for their leadership at a reception celebrating the incentive.

Hot Topics

House Passes Extension, Senate Stalls

On May 28, the House passed an "extenders" bill with a one-year extension of the enhanced easement incentive, but Senate negotiations have stalled, and its unclear when they will revisit this bill. Read more>>

What if Congress fails to renew the incentive?

We believe it's likely Congress will renew the enhanced easement incentive before the end of 2010 and make it retroactive to January 1st.  If Congress fails to act, conservation easement donations are still deductible but would be limited to 30% of the donor's adjusted gross income with a 5-year carry-over. C-corporations are limited to 10% of their AGI and, under a separate expired provision, S-corporation shareholders are limited to their basis in donated property. The 2006 appraisal rules do not expire. Read more >>

Support Bipartisan Legislation to Make the Easement Incentive Permanent

You can take action today by calling the capitol switchboard at 202-224-3121 and asking your Members of Congress to co-sponsor H.R. 1831 or S. 812:

• Representatives can join the 267 co-sponsors of the Conservation Easement Incentive Act, H.R. 1831, introduced by Representatives Mike Thompson (D-CA) and Eric Cantor (R-VA) by calling Jonathan Birdsong at 5-3311.
• Senators can join the 41 co-sponsors the Rural Heritage Conservation Extension Act, S. 812, introduced by Senators Max Baucus (D-MT) and Charles Grassley (R-IA) by calling Tiffany Smith at 4-4515.

If your Members of Congress have already co-sponsored, we still need your help! Your Representative won’t know about milestones like our House majority and co-sponsors from every state unless you tell him or her. Please thank co-sponsors again and urge them to help us get this bill enacted into law! Use our sample letter and dozen ways to say thank you.

• How You Can Help: Fact Sheets, Templates and Advice
• List of Co-sponsors in the 111th Congress (110th Congress)
• Letters of Support for the Conservation Tax Incentive
• Conservation Tax Incentive Media Coverage and Success Stories

Click here for a detailed cosponsor map.

How the Easement Incentive Works

Since 2006, thousands of family farmers, ranchers, and other moderate-income landowners have been able to conserve the land they love while obtaining a significant tax benefit for making the charitable donation of a conservation easement. By allowing landowners to deduct a larger portion of their income, over a longer period of time, it has increased the pace of conservation by at least 535,000 acres over the past two years.

• Frequently Asked Questions
• Results of the Tax Incentive Impact Survey
• Resources on Using the Easement Incentive

Help Spread the News

Thanks to the hard work of our Congressional champions, the tax incentive coalition and land trusts around the country, Congress extended the easement incentive by two years in the 2008 Farm Bill.  Use these tools spread the word to landowners in your community.

• Grassroots Toolkit to Thank Congress and Spread the Word
• Text from the Farm Bill that Renewed the Easement Incentive
• Tell Us About Your Success Using the Easement Incentive
  
  

The Conservation Tax Incentive Coalition

A diverse list of more than 65 national agricultural, conservation, and sportsmen’s organizations support making this important conservation tool permanent:

• American Bird Conservancy
• American Farm Bureau Federation

• American Farmland Trust

• American Fisheries Society

• American Forest Foundation

• American Land Conservancy

• American Quarter Horse Association

• American Sportfishing Association

• Archery Trade Association

• Association of Fish & Wildlife Agencies

• B.A.S.S./ESPN Outdoors

• Berkley Conservation Institute

• Boone & Crockett Club

• Bowhunting Preservation Alliance

• Breeders’ Cup Limited

• California Association of Winegrape Growers

• Campfire Club of America

• Civil War Preservation Trust

• Congressional Sportsmen's Foundation

• Conservation Force

• Defenders of Wildlife

• Delta Waterfowl Foundation

• Ducks Unlimited

• Environmental Defense Fund

• Equestrian Land Conservation Resource

• Humane Society of the United States

• Humane Society Wildlife Land Trust

• Izaak Walton League of America

• Land Trust Alliance

• Master of Foxhounds Association

• Mule Deer Foundation

• National Audubon Society

• National Cattlemen’s Beef Association

• National Conference of State Historic Preservation Officers

• National Rifle Association

• National Shooting Sports Foundation

• National Trust for Historic Preservation

• National Wild Turkey Federation

• National Wildlife Federation

• National Woodland Owners Association

• NatureServe

• North American Grouse Partnership

• Open Space Institute

• Pacific Forest Trust

• Partnership of Rangeland Trusts

• Pheasants Forever

• Pope & Young Club

• Quail Unlimited

• Quality Deer Management Association

• Rocky Mountain Elk Foundation

• Safari Club International

• Scenic America

• Texas Wildlife Association

• The Conservation Fund

• The Nature Conservancy

• The Trust for Public Land

• The Vital Ground Foundation

• The Wildlife Society

• Theodore Roosevelt Conservation Partnership

• Thoroughbred Owners & Breeders Association

• Trout Unlimited

• United States Equestrian Federation

• U.S. Forest Capital

• Whitetails Unlimited

• Wild Sheep Foundation

• Wildlife Forever

• Wildlife Management Institute

• Winegrape Growers of America

For more information about the easement incentive, please contact Sean Robertson at 202-638-4725, ext. 319, or e-mail policy@lta.org.