To amend the Internal Revenue Code of 1986 to encourage charitable contributions of real property for conservation purposes.

This bill proposes to increase the tax benefits for landowners who donate property or conservation easements to land trusts or government agencies for environmental protection. Under this legislation, the limit on how much a taxpayer can deduct from their annual income for these donations would rise from 30% to 50%, with certain farmers and ranchers eligible to deduct up to 100% of their income. Additionally, the bill would allow donors to carry over any unused portions of that tax deduction for up to 15 years, providing a longer window to receive the full financial benefit of their contribution.