Catholic Law Professor Roger Colinvaux recently joined colleagues in the fields of tax law, property law, natural resource management, and land use law to express concern about a provision recently added to the Charitable Conservation Easement Program Integrity Act. In a letter to the Senate Finance Committee, Colinvaux along with six others outlined potential abuses of charitable deductions that could occur under the new provision should it be enacted.

TaxProf Blog
By: Paul Caron
Date: October 19, 2021
Tax Profs Oppose Proposed Charitable Conservation Easement Curing Provision

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We are teachers, scholars, and practitioners in the fields of tax law, property law, natural resource management, and land use law. We write today to express our deep concern about a provision recently added to the Charitable Conservation Easement Program Integrity Act, that is now part of H.R. 5376, the “Build Back Better Act” (the reconciliation bill). This provision, if enacted into law, would open the door to widespread abuse of the charitable deduction for conservation easements and lead to a massive waste of taxpayer dollars. We urge you to omit the same or comparable language from a Senate bill and to work to ensure that it is not included in the final legislation.

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Click here to read the full Letter To Senate Finance Committee On H.R. 5376.