Complete America’s Great Trails Act

The Complete America's Great Trails Act creates a new federal tax credit to encourage donations of land that includes National Scenic Trails or their surrounding corridors. This provision allows taxpayers to claim a credit equal to the fair market value of the donated land, provided the property meets specific width requirements and is used for conservation purposes. The bill also permits continued recreational or agricultural use of the donated land as long as such activities do not harm significant conservation interests. Additionally, the legislation requires the Secretary of the Interior to study the credit's effectiveness and report back to Congress within four years regarding potential changes like making the credit refundable.