Mr. DAINES. Mr. Speaker, I rise in strong support of the America Gives More Act because it encourages charitable giving. This bill includes the Conservation Easement Incentive Act, which is very important to the people of Montana.
Rising property values and estate taxes make passing down working lands to future generations very, very difficult. In fact, in 2010, the Leep family, a family that has farmed in the Gallatin Valley, my home county, since 1926, faced the challenge of transferring a family farm to the next generation. Because of this incentive, the Leeps were able to donate land to the Gallatin Valley Land Trust, an organization that works on conserving working lands and other areas valued for wildlife habitat and for outdoor recreation, and kept the land in production and in the family's ownership.
The America Gives More Act makes this provision permanent and gives landowners the assurances they need to make long-term estate planning decisions. It is a commonsense, smart tax policy that makes a real difference in the lives of Montanans.
Mr. Speaker, I urge support for this measure.
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