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Dossier Legislative introduced 15-oct-2026
Bill introduced in Congress — not yet passed by either chamber, and not law.

Historic Preservation and Land Conservation Certainty Act

Key claim: This House bill, referred to the tax-writing Ways and Means Committee, would set more certain federal tax rules for historic preservation and land conservation.

Abstract

(HR10813 · 119th Congress) Latest action (2026-10-15): Referred to the House Committee on Ways and Means.

Why this matters

Federal tax treatment of historic rehabilitation credits and conservation easement deductions has long been contested, with the IRS challenging valuations and taxpayers facing uncertain rules. A bill offering ‘certainty’ signals a policy push to stabilize those rules, which would affect property owners, developers, and land trusts who rely on these incentives. At the introduced stage, the direction and winners/losers remain unclear until legislative text and scoring are available.

Source

Link

Briefing card

Historic Preservation and Land Conservation Certainty Act
Stage: introduced · congress · 15-oct-2026

If you claim historic rehabilitation credits or donate a conservation easement, this bill could change the certainty of your federal tax treatment, but nothing has been enacted.

This House bill, referred to the tax-writing Ways and Means Committee, would set more certain federal tax rules for historic preservation and land conservation.

Cross-references (0)

None recorded — doctrine links and citations appear here as scans and citation sweeps find them.

External: congress:119-hr-10813:introduced

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