# 119-hr-10510: CERI Act of 2026

119-hr-10510, CERI Act of 2026, is a 119th Congress bill sponsored by Rep. Bergman, Jack [R-MI-1] (R-MI); status introduced; PRIA reads it as touching household money (as of 2026-10-16).

- Canonical: https://policyrisk.com/legislation/119-hr-10510
- As of: 2026-10-16
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-hr-10510
- Congress: 119
- Title: CERI Act of 2026
- Status: introduced
- Introduced: 2026-09-21
- Sponsor: Rep. Bergman, Jack [R-MI-1] (R-MI)
- Cosponsors: 0
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2026-10-16

## Summary

**Would create a temporary Treasury settlement program to resolve disputes over syndicated conservation easement tax deductions and set clear rules for settlements, valuation, and fraud standards.** - Donors of syndicated conservation easements would get a clear path to settlement if their easement qualifies. Relief would depend on tests like a qualified donee, perpetual conservation, accurate qualified appraisals, and no knowing participation in fraud. - Donors with easements that are not "qualified" but still substantially preserve conservation purposes would receive major penalty relief. Penalties and interest would be reduced by at least 80 percent and certain penalties under sections 6662, 6662A, and 6663 would be barred. - The bill would pause new IRS disputes about covered transactions until the program is set up and stay pending federal court cases. It would create a rebuttable presumption that a taxpayer's qualified appraisal value is correct, treat timely Form 8886 filings as evidence of good faith, require Treasury refunds when prior payments exceed program outcomes, and require annual program reporting with National Taxpayer Advocate review for five years.

## Provisions PRIA read

- Settlement program for conservation donors: benefit, high. If enacted, the Treasury would set up a Conservation Easement Resolution Program within 180 days. From enactment until it is set up, the government could not start new disputes about covered transactions and the statute of limitations would be tolled. Court cases begun before enactment could be sta…
- Fraud, disclosure, and fee protections: benefit, medium. If enacted, the bill would raise the fraud standard so the IRS must show direct, documented proof you intentionally and willfully participated to deny relief. Filing Form 8886 for a covered transaction would be taken as proof you acted in good faith and could not be used alone as evidence of fraud.…
- Valuation rules for conservation gifts: mixed, medium. If enacted, a qualified appraisal you obtain would be presumed correct, and you would have the burden to rebut that presumption by clear and convincing evidence. The IRS could only challenge your value by producing its own qualified appraisal with full methodology, comparables, assumptions, and a h…

## Related bills

- 119-hr-9237: Take Care of America’s Veterans Act
- 119-hr-3151: SHIPS for America Act of 2025
- 119-hr-4669: FEMA Act of 2025
- 119-hr-6976: Duty Status Reform Act
- 119-hr-2725: Affordable Housing Credit Improvement Act of 2025
- 119-hr-1229: United States-Israel Defense Partnership Act of 2025

## Sources
- [119-hr-10510 on Congress.gov](https://www.congress.gov/bill/119th-congress/house-bill/10510)

## Related
- [119-hr-9237: Take Care of America’s Veterans Act](https://policyrisk.com/legislation/119-hr-9237)
- [119-hr-3151: SHIPS for America Act of 2025](https://policyrisk.com/legislation/119-hr-3151)
- [119-hr-4669: FEMA Act of 2025](https://policyrisk.com/legislation/119-hr-4669)
- [119-hr-6976: Duty Status Reform Act](https://policyrisk.com/legislation/119-hr-6976)
- [119-hr-2725: Affordable Housing Credit Improvement Act of 2025](https://policyrisk.com/legislation/119-hr-2725)
- [119-hr-1229: United States-Israel Defense Partnership Act of 2025](https://policyrisk.com/legislation/119-hr-1229)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-hr-10510 (as of 2026-10-16).