Providing an income tax credit for land donated for conservation purposes, specifying qualification requirements; setting a maximum credit amount and providing for a carryover; requiring the commissioner of natural resources to adopt by rule land protection requirements and report to the legislature within a certain number of years showing the lands protected; requiring the commissioner of revenue in consultation with the DNR commissioner to adopt rules to administer the tax incentives and report to the legislature within a certain period of time showing the fiscal impact of the claimed credits (ra)