Complete America’s Great Trails Act

This bill creates a new tax credit for property owners who contribute conservation rights to National Scenic Trails or their designated corridors. It allows taxpayers to claim a credit equal to the fair market value of their contribution, defined as land within 50-2,640 feet of a federally designated trail (like the Appalachian Trail). The credit applies to contributions made after enactment, with specific rules ensuring the land remains usable for recreation or agriculture without harming conservation goals. A study will also be conducted within four years to assess the credit's effectiveness and explore making it refundable or transferable.