# 119-hr-9398: Historic Preservation and Land Conservation Certainty Act

119-hr-9398, Historic Preservation and Land Conservation Certainty Act, is a 119th Congress bill sponsored by Rep. Carey, Mike [R-OH-15] (R-OH); status introduced; PRIA reads it as touching household money (as of 2026-10-28).

- Canonical: https://policyrisk.com/legislation/119-hr-9398
- As of: 2026-10-28
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-hr-9398
- Congress: 119
- Title: Historic Preservation and Land Conservation Certainty Act
- Status: introduced
- Introduced: 2026-06-23
- Sponsor: Rep. Carey, Mike [R-OH-15] (R-OH)
- Cosponsors: 0
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2026-10-28

## Summary

**This bill would create a voluntary settlement process for disputed partnership conservation-easement deductions and update the test for historic buildings in tax law.** It offers a short, computation-focused path to resolve partnership disputes about claimed conservation contributions and replaces the Interior Department certification test with a defined "contributing-building" standard for historic-district properties. - Partnerships and groups that claimed partnership conservation easement deductions would be able to file a single election within a 180-day window to settle open disputes. The settlement limit is generally 2.5 times partners' relevant basis or 3.2 times aggregate capital in specified cases, and a single remittance resolves the excess deduction for included partners if the election is effective. - Partners face new joint and several payment rules for common marketing groups and special rules for non-contributing partners. Non-contributing partners can be assessed their allocable share plus an extra 25 percent of a tax-related component, with prompt assessment and a 90-day window for administrative or Tax Court review of computational disputes. - Owners and developers of historic-district buildings would use a clear "contributing-building" test instead of a standalone Secretary of the Interior certification. That standard is adopted for certain deductions and related tax credits, with conforming changes applied to post-enactment tax years and defined coverage for ongoing proceedings. - The IRS's review of any election would be limited to computational elements only and the Secretary generally has two years to notify partnerships of any computation errors. Administrative review by appeals and a 90-day judicial window are provided for disputes about corrected amounts.

## Provisions PRIA read

- More buildings qualify for historic tax breaks: benefit, high. The bill would replace the old Secretary certification phrase with a new "contributing building" test for certain conservation deductions and the rehabilitation tax credit. A contributing building would include any building listed as contributing in the National Register nomination or official dist…
- New settlement for partnership easements: mixed, high. This bill would create an optional settlement process for partnerships that claimed conservation easement deductions for years ending on or before Dec. 31, 2024. A partnership could elect within 180 days of enactment, file a statement, and pay a settlement made of a tax part plus a penalty part. Th…

## Related bills

- 119-hr-3151: SHIPS for America Act of 2025
- 119-hr-4669: FEMA Act of 2025
- 119-hr-137: TCJA Permanency Act
- 119-hr-2725: Affordable Housing Credit Improvement Act of 2025
- 119-hr-7352: PASTEUR Act of 2026
- 119-hr-1163: Prove It Act

## Sources
- [119-hr-9398 on Congress.gov](https://www.congress.gov/bill/119th-congress/house-bill/9398)

## Related
- [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-137: TCJA Permanency Act](https://policyrisk.com/legislation/119-hr-137)
- [119-hr-2725: Affordable Housing Credit Improvement Act of 2025](https://policyrisk.com/legislation/119-hr-2725)
- [119-hr-7352: PASTEUR Act of 2026](https://policyrisk.com/legislation/119-hr-7352)
- [119-hr-1163: Prove It Act](https://policyrisk.com/legislation/119-hr-1163)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-hr-9398 (as of 2026-10-28).