Another contentious issue has been added to the list of items that must be worked out before the CARE Act can go to conference committee. Last week 27 Republican House members signed a letter opposing a conservation tax incentive included in the Senate version of the bill. Section 107 of the CARE Act gives property owners a 25 percent capital gains tax break if they sell land or water rights to nonprofits or governmental units that will use it for conservation purposes. Reps. Wally Herger (R-CA) and Steve Pearce (R-NM) are leading the effort, calling it “inherently unjust,” since faith-based organizations would not have a similar incentive for property purchases, and conservation groups “do not perform charitable acts.” However, conservation groups like The Nature Conservancy are also public charities under Section 501(c)(3) of the tax code. There is nothing in either the House or Senate bills that limit giving incentives to religious organizations. Majority Whip Roy Blunt has expressed opposition to the measure. The American Land Rights Association is also asking that this measure be dropped from the bill in conference. Two weeks ago Senate Democrats were objecting to their exclusion from conference-committee meetings on a number of bills by refusing to add the child tax credit and extension of several tax provisions to the CARE Act. There has been no change, despite the urgings of Sen. Rick Santorum (R-PA), a sponsor of the bill. In a Nov. 4 statement on the floor he called on Democrats to use another vehicle for voicing their objections to the way conferences are being handled and put emphasis on the fact that the CARE Act is a bipartisan bill. Santorum also said, “This isn’t going to necessarily be an easy conference.” He noted that Senate bill pays for the tax incentives and the House bill does not. On Nov. 4, a group of religious organizations on both sides of the charitable choice debate sent a letter to the Senate asking that the bill move forward noting, “There is broad agreement that the increase in resources promised by these measures is urgently needed.” They also asked that the Senate ensure that $1.375 billion in funds for the Social Services Block Grant be included in the final bill. The House bill does not provide funds for this program.