A bill to amend the Internal Revenue Code of 1954 to exclude from gross income amounts received from certain sales of land to the United States, any State, or certain tax-exempt organizations, if the primary use of such land after the sale is for purposes of fish and wildlife conservation or preservation as a natural area.

[AI summary unavailable — showing source text] Amends the Internal Revenue Code to exclude from gross income amounts received from certain sales of land to the United States, any State, or a tax-exempt conservation authority, if the primary use of such land after sale is for purposes of fish and wildlife conservation or preservation as a natural area.…