A Democratic bill with no cosponsors
Last activity — Referred to the Committee on Ways and Means, and in addition to the Committee on Natural Resources, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
In committee
Introduced and handed to a committee in the chamber it started in.
The committee holds it, and most bills are never heard from again. A hearing or a committee vote would be news; silence is the usual outcome, and it kills the bill without anyone voting against it.
Its path through Congress
- Introduced
- In Committee
What this bill would do
This bill is known as the Complete America's Great Trails Act. It amends the Internal Revenue Code of 1986 to allow a tax credit for qualified conservation contributions that include National Scenic Trails. The credit amount is equal to the fair market value of the National Scenic Trail conservation contribution. The bill also allows taxpayers to carry forward any unused credits for up to ten taxable years. Finally, the bill requires the Secretary of the Interior to study the efficacy of the credit and submit a report to Congress within four years.
Yes· 3 of 15
- Scored +5
Does this better protect air, water and wildlife?
Provides significant tax incentives for landowners to contribute property for National Scenic Trail conservation.
- Scored +4
Does this better protect public land such as parks and forests?
Facilitates the expansion and completion of National Scenic Trails through private contributions.
- Scored +3
Would high-income households be better off under this?
High-income landowners with substantial property holdings benefit most from valuable tax credits.
The opposite
No question was scored the opposite.
Who it would affect, and how
Potential Positive Impacts for People
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Section 2 adding Section 30E(a) to the Internal Revenue Code: Allows taxpayers a credit against their income tax equal to the fair market value of any National Scenic Trail conservation contribution, which financially benefits individuals who make these contributions.
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Section 2 adding Section 30E(b)(3)(B)(ii) to the Internal Revenue Code: Allows a taxpayer who owns a residence or structure located less than 50 feet from a trail to determine the appropriate distance for the trail corridor on that side, protecting the owner's proximity to their home or structure.
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Section 2 adding Section 30E(e) to the Internal Revenue Code: Allows taxpayers to carry forward any unused tax credit to succeeding taxable years for up to ten years, ensuring they do not immediately lose the benefit if the credit exceeds their tax limitations.
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Section 2 Subsection (b): States that a contribution of an interest in real property will not fail to be treated as a conservation contribution solely because the property continues to be used for recreational or agricultural use (including related motor vehicle use), provided the use does not impair significant conservation interests.
Potential Negative Impacts for People
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Section 2 adding Section 30E(c)(2) to the Internal Revenue Code: States that an election to take the tax credit may not be revoked, locking the taxpayer into their decision permanently.
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Section 2 adding Section 30E(c)(3) to the Internal Revenue Code: Denies taxpayers a tax deduction under the chapter for any qualified conservation contribution where this specific tax credit election is made, preventing taxpayers from claiming both benefits.
Groups and Interests Ranking
Every group the model scored this bill for, from -10 to +10. Tap or hover a score for the reason it gave.
- Demographic And Interest Groups
- Would high-income households be better off under this? — High-income landowners with substantial property holdings benefit most from valuable tax credits. Would people with substantial wealth be better off under this? — Wealthy landowners benefit from the ability to offset tax liabilities with valuable conservation contributions. Would people in rural areas be better off under this? — Benefits rural landowners and communities by encouraging trail development and land conservation. Would the very wealthiest people be better off under this? — Ultra-high-net-worth individuals holding significant real estate can leverage valuable conservation tax credits. Would billionaires be better off under this? — Billionaires holding qualifying real property can benefit from the conservation tax credit. Would farmers be better off under this? — Explicitly permits continued agricultural use on land subject to conservation contributions. Would middle-income households be better off under this? — Benefits landowners who are in a position to make qualified conservation contributions. Would business owners be better off under this? — Businesses holding real property near trails may utilize the conservation credit.
- Environment Energy And Infrastructure
- Does this better protect air, water and wildlife? — Provides significant tax incentives for landowners to contribute property for National Scenic Trail conservation. Does this better protect public land such as parks and forests? — Facilitates the expansion and completion of National Scenic Trails through private contributions. Does this invest in rural communities? — Allows continued agricultural use of conserved land where consistent with trail preservation. Does this cut the pollution that drives climate change? — Encourages the conservation of land surrounding National Scenic Trails.
- Governance And Ideology
- Does this make what the government does easier for the public to see? — Requires the Secretary of the Interior to study and report to Congress on the credit's efficacy. Does this give the federal government more power? — Requires a study and report by the Secretary of the Interior regarding the efficacy of the tax credit.
- Economy And Finance
- Is this likely to grow the economy? — Provides a tax incentive for conservation contributions related to National Scenic Trails.
- 6/4/2026
- Referred to the Committee on Ways and Means, and in addition to the Committee on Natural Resources, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
- Introduced in House
4 bills Congress.gov lists as related to this one — companions in the other chamber, earlier versions, and bills this one absorbed or was folded into.