| Item | Description | FY2011 | FY2012 | FY2013 |
|---|---|---|---|---|
| 1.615 | Conservation Land Tax Credit
Filers who donate land for conservation in perpetuity for the use of all citizens of the Commonwealth can receive a credit of up to $50,000. Approval of the donation is required from the Secretary of the Office of Energy & Environment Affairs. Origin: M.G.L. c. 62, S. 6 (p), Ch. 509 Acts of 2008 S. 1-4. Estimate: $1.5 |
0 | 1.5 | 1.5 |
| ORIGIN | |
| IRC | Federal Internal Revenue Code (26 U.S.C.) |
|---|---|
| U.S.C | United States Code |
| M.G.L. | Massachusetts General Laws |
| Rev. Rul.; C.B. | Revenue Ruling; Cumulative Bulletin of the U.S. Treasury |
| ESTIMATES | All estimates are in $ millions. |