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articles & updates | article
Memo to the Senate Committee on Finance
by Stephen J. Small, Esq.
In Conclusion
I believe there is a perception, shared by some on Capitol Hill and some at the IRS, that there is widespread abuse in the conservation easement field. This perception is simply incorrect. Perhaps this misperception is based on a series of stories in the Washington Post, or on anecdotal evidence of "bad" deals, or on theoretical concerns. As a result of these misperceptions, some in Congress have suggested unnecessarily harsh remedies to put an end to these imagined widespread abuses. It would be a more constructive discussion if policymakers began to understand (1) how much good conservation easements have accomplished in the last few decades, and (2) how to target enforcement and reform efforts in the most productive way.
Private voluntary land conservation has worked well in this country for decades. Willing landowners have given up economic value to preserve farmland, forestland, ranchland, wildlife habitat, scenic property, and open space that helps preserve the quality of life in communities across this country. A growing and committed land trust movement is working with these landowners, and that land trust movement is working well.
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