Mike Carey (R-OH)
Historic Preservation and Land Conservation Certainty Act
A Republican bill with no cosponsors
Last activity — Referred to the House Committee on Ways and Means.
In committee
Introduced and handed to a committee in the chamber it started in.
The committee holds it, and most bills are never heard from again. A hearing or a committee vote would be news; silence is the usual outcome, and it kills the bill without anyone voting against it.
Its path through Congress
- Introduced
- In Committee
What this bill would do
The Historic Preservation and Land Conservation Certainty Act provides a way for partnerships to resolve ongoing tax controversies related to conservation easement donations. It allows an electing partnership to make a specific election to settle federal income tax liabilities, including penalties and interest, by paying a settlement amount. This settlement is based on a limitation amount related to the partners' basis or capital contributions. The Act also updates definitions regarding contributing buildings for certain qualified conservation contributions and historic structures. These changes involve how buildings are identified in relation to National Register nominations or certifications.
Yes· 3 of 6
- Scored +2
Does this raise taxes on the highest earners?
The bill addresses large deductions for conservation easements often utilized by high-net-worth individuals and partnerships.
- Scored +2
Does this make the government pay for what it commits to?
The bill provides a mechanism to resolve ongoing tax controversies and ensure the collection of owed funds.
- Scored +2
Would business owners be better off under this?
The bill provides a clear mechanism to resolve open tax controversies and provides an interest waiver for timely payments.
The opposite· 3 of 4
- Scored -3
Does this protect the right to fair treatment by the courts?
The bill requires partnerships to waive their right to contest settlement amounts through administrative or judicial means.
- Scored -2
Would high-income households be better off under this?
The bill targets tax deductions frequently used by high-income entities to settle tax controversies.
- Scored -2
Would people with substantial wealth be better off under this?
The bill may increase the total amount paid by high-net-worth partners through settlements and potential assessments for non-contributing partners.
Who it would affect, and how
Potential Positive Impacts for People
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Resolution of Tax Controversies: The bill allows electing partnerships to resolve all Federal income tax liability, including penalties and interest, attributable to the excess of a claimed deduction over a settlement limitation amount (Section 2(b)(4)(C)).
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Interest Waiver: If a partnership pays the settlement amount within the designated election period, any interest related to that portion is waived (Section 2(e)(4)).
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Clarity for Historic Buildings: The Act updates the definition of a "contributing building" to include buildings identified in National Register nominations or official district documentation (Section 3(a)).
Potential Negative Impacts for People
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Loss of Legal Rights: By making an election, the electing partnership and its partners waive the right to contest the specific amounts used to calculate the settlement, whether through administrative or judicial means (Section 2(b)(4)(D)).
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Irrevocability: Once an election is made, it is binding and irrevocable (Section 2(b)(9)).
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Liability for Common Marketing Groups: In cases where multiple partnerships are part of a common marketing group, each partnership is held jointly and severally liable for the settlement amount until it is fully paid (Section 2(d)(6)).
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Tax Assessments for Non-Contributing Partners: If a partnership does not remit the full settlement amount because certain partners have not contributed their shares, the Secretary can assess those non-contributing partners for their allocable amounts plus an additional amount (Section 2(f)(3)).
Groups and Interests Ranking
Every group the model scored this bill for, from -10 to +10. Tap or hover a score for the reason it gave.
- Economy And Finance
- Does this make the government pay for what it commits to? — The bill provides a mechanism to resolve ongoing tax controversies and ensure the collection of owed funds. Does this raise taxes on the highest earners? — The bill addresses large deductions for conservation easements often utilized by high-net-worth individuals and partnerships. Does this raise the taxes companies pay? — The bill enforces settlement amounts that may increase the total tax paid by partnerships compared to previous deductions. Does this reduce what the federal government owes? — The bill facilitates the collection of unpaid taxes and penalties, which increases federal revenue. Does this cut taxes for middle-income families? — The bill allows for tax settlements which could resolve liabilities but does not specifically target middle-class tax cuts.
- Governance And Ideology
- Does this protect the right to fair treatment by the courts? — The bill requires partnerships to waive their right to contest settlement amounts through administrative or judicial means.
- Demographic And Interest Groups
- Would business owners be better off under this? — The bill provides a clear mechanism to resolve open tax controversies and provides an interest waiver for timely payments. Would high-income households be better off under this? — The bill targets tax deductions frequently used by high-income entities to settle tax controversies. Would people with substantial wealth be better off under this? — The bill may increase the total amount paid by high-net-worth partners through settlements and potential assessments for non-contributing partners.
- Environment Energy And Infrastructure
- Does this better protect air, water and wildlife? — The bill clarifies definitions for contributing buildings to support historic preservation and land conservation efforts.
- 6/23/2026
- Referred to the House Committee on Ways and Means.
- Introduced in House
One bill Congress.gov lists as related to this one — companions in the other chamber, earlier versions, and bills this one absorbed or was folded into.