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

[AI summary unavailable — showing source text] Amends the Internal Revenue Code to allow: (1) taxpayers making charitable contributions of real property for conservation purposes (qualified conservation contributions) to deduct up to 50% (currently, 30%) of their income for such contributions (100% for certain farmers or ranchers); and (2) a 15-year carryover of excess tax deduction amounts for such contributions.…