What does Preamble of Complete America’s Great Trails Act do?

This bill proposes to amend the Internal Revenue Code of 1986. The proposed amendment would allow a credit against income tax for qualified conservation contributions. Qualified conservation contributions are defined to include National Scenic Trails.

What does SHORT TITLE. of Complete America’s Great Trails Act do?

This bill is formally titled the Complete America's Great Trails Act.

What does NATIONAL SCENIC TRAIL CONSERVATION CREDIT. of Complete America’s Great Trails Act do?

This section amends the Internal Revenue Code of 1986 to create a National Scenic Trail Conservation Credit. Taxpayers may receive a credit against their tax equal to the fair market value of a National Scenic Trail conservation contribution. A 'National Scenic Trail conservation contribution' involves a qualified conservation contribution to a National Scenic Trail or its trail corridor, which must be accompanied by an election under this section. The trail corridor is defined as up to 2,640 feet wide, with exceptions for properties less than 50 feet wide or including residences. The credit's value is determined similarly to other qualified conservation contributions, considering the highest and best use of the property. The election to claim the credit is irrevocable, and no double benefit (deduction and credit) is allowed. Portions of the credit attributable to business income are treated as a general business credit, while personal credits are treated as credits under subpart A. Unused credit can be carried forward to subsequent years, but no further than ten years. Continued recreational or agricultural use of the property does not disqualify it as a conservation contribution, provided it doesn't impair significant conservation interests. The Secretary of the Interior must conduct a study, in consultation with the Secretary of the Treasury, on the efficacy of the credit and the feasibility of making it refundable or transferable, and submit a report to Congress within four years of the Act's enactment.

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Complete America’s Great Trails Act

Last updated: 6/4/2026 · Introduced: 6/4/2026

Author: James Walkinshaw (D-VA)

TL;DR (AI)

This bill establishes a new tax credit for individuals and businesses who donate land or easements to National Scenic Trails or their trail corridors.
The tax credit's value is based on the fair market value of the donated property, allowing taxpayers to reduce their income tax liability.
The bill requires a study to evaluate the effectiveness of the tax credit and explore options for making it refundable or transferable.

119th Congressin committeeS. 4700(In Committee)Official page

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Includes provisions on preamble, short title., and 1 more.

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