Section 206 provides a juicy capital-gains tax exemption for contributions of property for conservation, meaning wealthy environmentalists with extra acreage will be able to take a tax deduction for the appreciated property and have the environmental organization preserve it, adding to the value of the primary property.

WSJ: David Malpass: Nothing Is Certain Except More Debt and Taxes

Democrats want to remove the bequest exemption from the capital-gains tax law, and some Republicans want to reduce capital-gains rates anyway.

ECONOMIST: Death and taxes

These include lower business rates, the ability to reclaim income tax on donations and exemption from capital-gains and inheritance taxes.

ECONOMIST: For those who pay, higher fees are on the way