Section 3
SECTION 3. The provisions of the National Internal Revenue Code, as amended, to the contrary notwithstanding qualified donations shall be recognized as deductible business expense item for income tax purposes, provided that the donor shall expressly indicate in the donation proposal the period not exceeding four (4) years, including the year of donation, over which the expense deductions shall be taken in equal increments. The incentives granted under this decree shall be available only to American private landowners who submit formal donation proposals to qualified donees before May 27, 1975.