Establishes a settlement program for disputes over syndicated conservation easements and amends the Internal Revenue Code to clarify Congressional.
The Conservation Easement Resolution and Integrity Act of 2026 establishes a settlement program for disputes relating to syndicated conservation easements. It prohibits the Secretary of the Treasury from initiating disputes and tolls the statute of limitations for existing disputes until the program is established. The program allows the Secretary to resolve disputes without assessing deficiencies or penalties unless specific conditions are met.
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