Congress

Enhanced Tax Deduction for Conservation Easements

In 2015, Congress permanently extended an enhanced tax deduction for landowners donating a conservation easement to a land trust or government agency. The enhanced deduction allows famers and ranchers to deduct up to 100% of their income.

Income Tax Incentives for Land Conservation Database

The Land Trust Alliance maintains a database of income tax incentives for land conservation. Their webpage discusses application of the federal conservation tax deduction in detail. Their April 2019 update to this list is captured here.