HB 18-1123

HB 18-1123, also known as the "Conservation Easement Tax Credit Time Out,"暂停了从2019年1月1日至2021年12月31日期间纳税人因永久性土地保护协议而获得的州所得税抵免资格。这项法案影响那些希望通过捐赠或出售不可开发的土地来获取税收优惠的人。目前该法案已签署成为法律，这意味着在规定的时间内，相关个人和组织将无法再通过这种方式减少他们的州税负担。

Official Summary

Current law allows a taxpayer to claim a state income tax credit for a portion of the value of a perpetual conservation easement that is granted by the taxpayer on real property located in the state. The bill places a 3-year moratorium on the ability of a taxpayer to claim the credit from January 1, 2019, through December 31, 2021.(Note: This summary applies to this bill as introduced.) , Read More