A bill to amend the Internal Revenue Code of 1986 to deny certain tax benefits in the case of buildings which are constructed near national park system land and which have a significant detrimental impact on the public enjoyment of such land.

Amends the Internal Revenue Code to deny the following income tax benefits in connection with any facility or building that the Secretary of the Interior determines will have significant harmful effects on the public enjoyment of a National Park System unit, national historic landmark, or national natural landmark located within one mile of the offending construction: (1) the depreciation deduction; (2) tax-exempt bond financing; and (3) the deduction for interest on indebtedness incurred to finance the facility's construction.