Good And Bad News For Conservationists In New Tax Law - Forbes

Good And Bad News For Conservationists In New Tax Law - Forbes (JEH: This article highlights the American Taxpayer Relief Act of 2012 (ATRA) extension of the more advantageous provisions applicable to conservation easements, namely a 100% maximum current year income tax deduction for farmers (50% for non-farmer donors), as opposed to the typical 30%, and a deduction carry-forward of 15 years, rather than the typical 5 years.)