Complete America’s Great Trails Act

This bill creates a new tax credit for taxpayers who contribute land to National Scenic Trails. It allows a credit equal to the fair market value of conservation contributions to designated trails (like the Appalachian Trail) and their required corridors (50-2,640 feet wide on either side). Landowners must elect this credit (which is irrevocable) and cannot also claim a tax deduction for the same contribution. The bill also requires a study on the credit's effectiveness and potential changes, with a report to Congress within four years.