On the recordDecember 4, 2014
I begin by echoing the wonderful analysis of my colleague Senator Heitkamp relative to how much we are all going to miss Senator Jay Rockefeller. As she pointed out, he reminded us today why we all are here, and that is to try to make a difference for our constituents and for the people we serve. No one did that better than Jay Rockefeller. He was always a voice for those most in need and never stopped fighting for the people he served. We will certainly miss him. I come to the floor this afternoon to talk about a provision that I think we need to make sure is included as we continue to negotiate and debate the tax extenders package, a commonsense, bipartisan, bicameral provision that enjoys a lot of support and one that I think should be included in any reform or extension effort; that is, the enhanced tax incentive for conservation easement donations. Conservation easements are a critical component of modern-day efforts to preserve our outdoor treasures. That is something which means a lot to us in New Hampshire, where we have so many wonderful natural resources and historic resources, and we want to try to preserve them. One of the things that conservation easements do is provide a flexible, voluntary, nongovernmental, and nonregulatory approach to protecting our Nation's natural places. Conservation easements and tax incentives for their donations allow landowners to exchange development rights in order to protect a property's conservation values.…
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