House committee substitute to the 1st edition makes the following changes. 

Amends reenacted GS 105-130.34, providing C corporations with an income tax credit for certain real property donations, and GS 105-151.12 (now recodified as GS 105-153.11), providing individuals with income tax credits for donations of certain real property, by limiting the applicability of the credit to the donation of an interest in real property located in the State that is useful as a buffer to limit land use activities that would restrict, impede, or interfere with military training, testing, or operations on a military installation or training area or otherwise be incompatible with the mission of the installation (previously also included use for farmland protection or floodplain protection in a county that in the three years preceding the donation, was the subject of a Type II or III gubernatorial disaster declaration as a result of a natural disaster). Makes conforming changes to the long title. Changes the effective date of the act to taxable years beginning on or after January 1, 2020 (was, 2019), expiring for taxable years beginning on or after January 1, 2024 (was, 2023).