The enhanced easement incentive expired on Dec. 31, 2014. Unless Congress acts to extend or make permanent the incentive, starting on Jan. 1, 2015, conservation easements will remain deductible, but will be subject to the same caps as other non-cash contributions — 30 percent of AGI with a five-year carry forward. The Land Trust Alliance and its partners are committed to working to make the incentive permanent in the 114th Congress. Read more here.
