,,ii  #aac? ,,congress  #a/ ,session    
,s4 #ebf  ,,9 ,,! ,,s5ate ,,( ,,!       
,,unit$ ,,/ates  ,m>* #ab1 #bjac ,mr4   
,baucus 7= himself & ,mr4 ,hat*7        
introduc$ ! foll[+ bill2 :i* 0 read     
twice & ref]r$ to ! ,committee on       
,f9ance  ,a ,,bill  ,to am5d ! ,int]nal 
,rev5ue ,code ( #aihf to make p]man5t ! 
special rule = contributions ( qualifi$ 
cons]vation contributions1 & = o!r      
purposes4  #a4 ,%ort title ,?is ,act may
 be cit$ z ! ,rural ,h]itage            
,cons]vation ,ext5sion ,act ( #bjac4    
#b4 ,special rule = contributions (     
qualifi$ cons]vation contributions made 
p]man5t  7a7 ,9 g5]al  7#a7 ,individuals
 ,subp>agraph 7,e7 ( section            
#agj7;b77#a7 ( ! ,int]nal ,rev5ue ,code 
( #aihf1 z am5d$ by ! ,am]ican ,taxpay] 
,relief ,act ( #bjab1 is am5d$ by /rik+ 
clause 7vi74  7#b7 ,corporations        
,subp>agraph 7,b7 ( section #agj7;b77#b7
 ( su* ,code1 z am5d$ by ! ,am]ican     
,taxpay] ,relief ,act ( #bjab1 is am5d$ 
by /rik+ clause 7iii74  7b7 ,effective  

date ,! am5dm5ts made by ?is section    
%all apply to contributions made 9      
taxable ye>s beg9n+ aft] ,decemb] #ca1  
#bjac4  #c4 ,elim9ation ( *>itable      
d$uction = easem5ts on golf c\rses  7a7 
,9 g5]al ,section #agj7;h7 ( ! ,int]nal 
,rev5ue ,code ( #aihf is am5d$ by add+  
at ! end ! foll[+ new p>agraph3  7#g7   
,exception = easem5ts = golf c\rses ,=  
purposes ( ?is section1 ! t]m qualifi$  
cons]vation contribution %all n include 
any contribution ( an easem5t = use on1 
or int5d$ = use on1 a golf c\rse4  4    
7b7 ,effective date ,! am5dm5t made by  
?is section %all apply to contributions 
made aft] ! date ( ! enactm5t ( ?is     
,act4