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However, the expenses must be paid or incurred for the purpose of achieving site-specific management actions recommended in a recovery plan approved under section 4(f) of the Endangered Species Act (ESA) of 1973 for the area in which the land is located
from the top result below

Here's how you know

https://www.irs.gov/publications/p225
If you need more information on a subject, get the specific IRS tax publication covering that subject