Complete America’s Great Trails Act

This bill would create a federal income tax credit for people who donate a conservation interest in land that includes part of a National Scenic Trail and the land around it. The credit would equal the fair market value of the donation, generally measured by the land's highest and best use. A taxpayer who chooses this credit could not also take a tax deduction for the same donation, and the choice could not be undone. Unused credit could be carried forward for up to ten years, and continued recreational or farming use of the land would be allowed if it does not harm conservation interests. The Secretary of the Interior would study the credit and report to Congress within 4 years.

Full text and official record on Congress.gov

Sponsors

• Richard Blumenthal Democrat sponsor
• 3 cosponsors