1. Short title This Act may be cited as the Charitable Conservation Easement Program Integrity Act of 2020 . 2. Limitation on deduction for qualified conservation contributions made by pass-through entities (a) In general Section 170(h) of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph: (7) Limitation on deduction for qualified conservation contributions made by pass-through entities (A) In general In the case of any qualified conservation contribution of any partnership (whether directly or as a distributive share of such contribution of another partnership), no amount of such contribution may be taken into account under this section by any partner of such partnership as a distributive share of such contribution if the aggregate amount so taken into account by such partner for the taxable year would (but for this paragraph) exceed 2.5 times the portion of the adjusted basis of such partner's interest in such partnership (determined immediately before such contribution and without regard to section 752) which is allocable (under rules similar to the rules of section 755) to the qualified real property interest with respect to which such contribution is made. (B) Exception for contributions outside 3-year holding period Subparagraph (A) shall not apply to a partner’s distributive share of a qualified conservation contribution if such contribution is made— (i) at least 3 years after the date the partnership acquired the entirety of the qualified real property interest with respect to which such contribution is made, (ii) at least 3 years after the date the partner acquired the partner’s entire interest in the partnership with respect to which such distributive share is determined, and (iii) if the interest in the partnership making such contribution is held through one or more partnerships, at least 3 years after each such partnership acquired the entirety of the interest in any such partnership with respect to which such distributive share is determined. (C)