Contributed by: Preservation Action
Organization: Preservation Action
Dated Posted: June 26, 2026
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This week Congressman Mike Carey (R-OH) introduced the Historic Preservation and Land Conservation Certainty Act in the House. This bill would provide property owners with a statutory settlement structure to resolve outstanding tax controversy around their use of the conservation easement program. This new settlement program would align with Congressional reforms included in the SECURE 2.0 provisions of the 2022 Omnibus bill. Importantly, this bill helps clear the backlog of easement cases in U.S. Tax Court while still addressing abusive transactions, and providing more certainty for historic property owners that utilize historic preservation easements to protect and rehabilitate these properties.

The historic preservation easement program offers historic building owners charitable tax deductions if they partner with preservation-focused non-profits to permanently protect the historic character of buildings on the National Register of Historic Places. Preservation easements are an important, congressionally-authorized tool to protect and rehabilitate historic sites, but have been targeted by IRS audits, causing many to not pursue easements. This bill would help ensure historic property owners who have utilized preservation easements can continue to benefit from this important tool.

Preservation Action appreciates the leadership of Congressman Carey on this important bill.

Learn More: https://carey.house.gov/2026/06/23/carey-conservation-easement-settlement-implements-secure-2-0-reforms-and-furthers-congressional-historic-preservation-goals/