An act relating to the donation to the State of managed forestland enrolled in current use

H 424 allows owners of managed forestland or reserve forestland to donate their land to Vermont's Department of Forests, Parks and Recreation without paying the land use change tax. The state must accept such donations only if the land is directly adjacent to existing state-managed forestland, located within a designated high-priority forest area, and the donation is unconditional. Donated land will be managed as state forestland or part of a state park, and donors will receive a property value assessment to claim federal charitable tax deductions. This bill amends tax definitions to explicitly exclude land donations to the state from being classified as "development" for tax purposes.