Open Space Preservation Act of 1993

Referred to the House Committee on Ways and Means.

Congressional Research Service

Official summary

Version 00 · Introduced in House · Jan 5, 1993

Open Space Preservation Act of 1993 - Amends the Internal Revenue Code to exclude from the gross estate the value of land subject to a qualified conservation easement for estate tax purposes. Includes in the gross estate the value of each development right retained by the donor in the conveyance of such easement. Excludes from the gift tax the transfer by gift of land subject to a qualified conservation easement. Defers the reduction in estate tax rates from 1993 until 1998. Excludes from gross income any gain from the sale or exchange of eligible farmland that is subject to an irrevocable covenant binding all future owners to use the land as farmland.

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People & committees

Who introduced it

Rep. Walker, Robert S. [R-PA-16] · R–PA

Committees

Ways and Means Committee

6 cosponsorship records, including any withdrawals

Legislative record

Actions

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Jan 5, 1993
Referred to the House Committee on Ways and Means.
Jan 5, 1993
Introduced in House
Jan 5, 1993
Introduced in House

Primary sources

Bill text & related measures

Text links open the official source. We currently store references to these documents.

Introduced in House · Jan 5, 1993 Formatted Text PDF

Related bills identified by Congress.gov

No related bills are listed in this snapshot. This does not establish whether the proposal has appeared in earlier Congresses.

Source last updated: Aug 26, 2025. Consult Congress.gov for the current record.

AI Conversation Starters

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Neutral evidence review

Objective

Analyze H.R.428 as objectively as possible. Explain its main provisions, who would be affected, possible benefits and harms, implementation, exceptions, and uncertainties. Present the strongest arguments for and against it, and identify evidence needed to assess its public impact.

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Discuss H.R.428, 103rd Congress: Open Space Preservation Act of 1993

Official record: https://www.congress.gov/bill/103rd-congress/house-bill/428

Text version to examine: Introduced in House · 1993-01-05.

Official full text: https://www.congress.gov/103/bills/hr428/BILLS-103hr428ih.htm

Imported record last updated by the source: 2025-08-26T13:49:05Z. Verify current status and distinguish any later version from the version above.

Read the official text before answering. If you cannot access it, say so and ask me to provide it; do not assume a link means you have read the document. Distinguish proposals from enacted law, cite sources, and separate facts, interpretation, and uncertain predictions. Include counterarguments even when using a particular perspective.

Analyze H.R.428 as objectively as possible. Explain its main provisions, who would be affected, possible benefits and harms, implementation, exceptions, and uncertainties. Present the strongest arguments for and against it, and identify evidence needed to assess its public impact.

Fairness and public impact

Progressive lens

Examine H.R.428 through a progressive lens, focusing on fairness, access, economic inequality, and effects on vulnerable communities. Explain potential benefits, costs, and unintended consequences. Consider the strongest counterarguments and distinguish stated goals from demonstrated outcomes.

View full prompt & sources

Discuss H.R.428, 103rd Congress: Open Space Preservation Act of 1993

Official record: https://www.congress.gov/bill/103rd-congress/house-bill/428

Text version to examine: Introduced in House · 1993-01-05.

Official full text: https://www.congress.gov/103/bills/hr428/BILLS-103hr428ih.htm

Imported record last updated by the source: 2025-08-26T13:49:05Z. Verify current status and distinguish any later version from the version above.

Read the official text before answering. If you cannot access it, say so and ask me to provide it; do not assume a link means you have read the document. Distinguish proposals from enacted law, cite sources, and separate facts, interpretation, and uncertain predictions. Include counterarguments even when using a particular perspective.

Examine H.R.428 through a progressive lens, focusing on fairness, access, economic inequality, and effects on vulnerable communities. Explain potential benefits, costs, and unintended consequences. Consider the strongest counterarguments and distinguish stated goals from demonstrated outcomes.

Institutions and government scope

Conservative lens

Examine H.R.428 through a conservative lens, focusing on fiscal responsibility, institutional stability, federalism, and the scope of government. Explain potential benefits, costs, and unintended consequences. Consider the strongest counterarguments and any provisions that challenge this perspective.

View full prompt & sources

Discuss H.R.428, 103rd Congress: Open Space Preservation Act of 1993

Official record: https://www.congress.gov/bill/103rd-congress/house-bill/428

Text version to examine: Introduced in House · 1993-01-05.

Official full text: https://www.congress.gov/103/bills/hr428/BILLS-103hr428ih.htm

Imported record last updated by the source: 2025-08-26T13:49:05Z. Verify current status and distinguish any later version from the version above.

Read the official text before answering. If you cannot access it, say so and ask me to provide it; do not assume a link means you have read the document. Distinguish proposals from enacted law, cite sources, and separate facts, interpretation, and uncertain predictions. Include counterarguments even when using a particular perspective.

Examine H.R.428 through a conservative lens, focusing on fiscal responsibility, institutional stability, federalism, and the scope of government. Explain potential benefits, costs, and unintended consequences. Consider the strongest counterarguments and any provisions that challenge this perspective.

Individual rights and government power

Liberty lens

Examine H.R.428 through a civil-liberties and limited-government lens. Consider individual rights, privacy, voluntary choice, accountability, and government power. Explain tradeoffs, possible safeguards, and the strongest counterarguments without assuming the proposal is beneficial or harmful.

View full prompt & sources

Discuss H.R.428, 103rd Congress: Open Space Preservation Act of 1993

Official record: https://www.congress.gov/bill/103rd-congress/house-bill/428

Text version to examine: Introduced in House · 1993-01-05.

Official full text: https://www.congress.gov/103/bills/hr428/BILLS-103hr428ih.htm

Imported record last updated by the source: 2025-08-26T13:49:05Z. Verify current status and distinguish any later version from the version above.

Read the official text before answering. If you cannot access it, say so and ask me to provide it; do not assume a link means you have read the document. Distinguish proposals from enacted law, cite sources, and separate facts, interpretation, and uncertain predictions. Include counterarguments even when using a particular perspective.

Examine H.R.428 through a civil-liberties and limited-government lens. Consider individual rights, privacy, voluntary choice, accountability, and government power. Explain tradeoffs, possible safeguards, and the strongest counterarguments without assuming the proposal is beneficial or harmful.