| | | Be it enacted by the People of the State of Maine as follows: |
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| | | Sec. 1. 36 MRSA §5219-Q is enacted to read: |
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| | | A taxpayer is allowed a credit equal to 30% of fair market | | value for gifts of land or easements for conservation or historic | | preservation purposes, subject to a $30,000 limit in any one tax | | year, with excess value eligible for a 5-year carry-over up to | | the limitation. |
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| | | This bill creates a tax credit of 30% of fair market value for | | gifts of land or easements for conservation or historic | | preservation purposes. |
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