after the date of the enactment of this Act, the Secretary of the Interior shall submit a report to Congress on the results of the study conducted under this subsection. (d) Conforming amendments (1) Section 23(c)(1) of the Internal Revenue Code of 1986 is amended by inserting , 30E, after 25D . (2) Section 25(e)(1)(C) of such Code is amended by inserting 30E, after 25D, . (3) Section 25D(c) of such Code is amended by inserting and section 25D after other than this section . (e) Clerical amendment The table of sections for subpart B of part IV of subchapter A of chapter 1 of such Code is amended by adding at the end the following new item: Sec. 30E. National Scenic Trail conservation credit. . (f) Effective date The amendments made by this section shall apply to contributions made after the date of the enactment of this Act.