Q: In this task, you are given a summary for US Congressional and California state bill, your task is to generate a Title for this bill. The preferred titles are under forty words and mention the purpose of the bill.
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.
A:
Civil War Battlefields Preservation Tax Incentives Act of 1994