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 add a new section, 30E, establishing a National Scenic Trail Conservation Credit. The credit allows a taxpayer to claim 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 donating a qualified real property interest that includes a National Scenic Trail and its trail corridor, with a corridor generally 50 feet wide on each side, but with exceptions for smaller areas or residences. The credit is subject to limitations based on the taxpayer's overall tax liability and other credits. Unused credit amounts can be carried forward for up to ten years. Continued recreational or agricultural use of the contributed land is not disqualifying, as long as it doesn't impair conservation interests. The Secretary of the Interior is required to study the efficacy of the credit and the feasibility of making it refundable or transferable, submitting a report to Congress within four years of the Act's enactment.

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Complete America’s Great Trails Act

Last updated: 6/8/2026 · Introduced: 6/8/2026

Author: Richard Blumenthal (D-CT)

TL;DR (AI)

This bill establishes a new federal tax credit for individuals and businesses who donate land containing National Scenic Trails and their surrounding corridors for conservation purposes.
The tax credit's value equals the fair market value of the donated land, subject to limitations and carryforward provisions for up to ten years.
The Secretary of the Interior must study the effectiveness of this credit and explore options for making it refundable or transferable.

119th Congressin committeeHR. 9168(In Committee)Official page

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Other Sections

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

3 sections

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