Civil War Battlefields Preservation Tax Incentives Act of 1994

[AI summary unavailable — showing source text] Civil War Battlefields Preservation Tax Incentives Act of 1994 - Amends the Internal Revenue Code to allow a deduction from the value of a gross estate of the transfer by an heir of a qualified conservation easement on land within a Civil War battlefield site. Provides that the dollar limitation on the valuation of farm and other real property does not apply to property within a Civil War battlefield site. Allows a tax credit of 50 percent of the amount of any qualified Civil War battlefield charitable contribution.…