# Statutory Disallowance of Deductions for Certain Qualified Conservation Contributions Made by Partnerships and S Corporations; Correction
> **IRS** · Final rule; correction and correcting amendments. · Published 2024-08-30 · Effective 2024-08-30 · 89 FR 70486
## Document
- **Document number:** 2024-18925
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 89 FR 70486
- **CFR reference:** 26 CFR 1
- **Publication date:** 2024-08-30
- **Effective date:** 2024-08-30
- **Treasury docket:** TD 9999
## Abstract

This document contains corrections to Treasury Decision 9999, which was published in the Federal Register on Friday, June 28, 2024. The document issued final regulations concerning the statutory disallowance rule enacted by the SECURE 2.0 Act of 2022 to disallow a Federal income tax deduction for a qualified conservation contribution made by a partnership or an S corporation after December 29, 2022, if the amount of the contribution exceeds 2.5 times the sum of each partner's or S corporation shareholder's relevant basis.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2024/08/30/2024-18925/statutory-disallowance-of-deductions-for-certain-qualified-conservation-contributions-made-by)
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