A Democratic bill with 3 Democratic cosponsors · See all 3 cosponsors
Last activity — Read twice and referred to the Committee on Finance.
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 called 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 tax credit equals 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. Additionally, the bill permits the continued recreational or agricultural use of the property if it does not impair conservation interests. Finally, it requires a study and a report to Congress regarding the efficacy of the credit within four years of enactment.
Yes· 3 of 10
- Scored +6
Does this better protect air, water and wildlife?
By providing a tax credit for qualified conservation contributions, the bill encourages the long-term preservation of trail corridors.
- Scored +5
Does this cut the pollution that drives climate change?
The bill incentivizes land conservation along National Scenic Trails, which helps protect natural habitats and green spaces.
- Scored +5
Does this better protect public land such as parks and forests?
The bill promotes the expansion and completion of National Scenic Trails through private conservation incentives.
The opposite
No question was scored the opposite.
Who it would affect, and how
Potential Positive Impacts for People
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Tax Credit for Trail Contributions: Section 2(a) adds Section 30E to the Internal Revenue Code of 1986, allowing individuals or groups a tax credit equal to the fair market value of any National Scenic Trail conservation contribution. This provides a direct financial benefit to taxpayers who help preserve these trails.
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Continuation of Property Uses: Section 2(b) ensures that a contribution will not fail to be treated as a conservation contribution solely because the property continues to be used for recreational or agricultural purposes, including related motor vehicle use. This allows people to maintain traditional uses of their land while participating in the conservation effort.
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Carryforward of Unused Credits: Section 2(e) allows taxpayers to carry forward any unused portion of the credit to succeeding taxable years for up to ten years. This ensures that taxpayers who cannot use the entire credit in a single year do not lose the benefit.
Potential Negative Impacts for People
- Denial of Double Benefit: Section 2(c) states under special rules that no deduction shall be allowed under this chapter for any qualified conservation contribution where an elected tax credit is used. This prevents taxpayers from claiming both a deduction and the tax credit for the same contribution.
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 farmers be better off under this? — The bill explicitly permits the continuation of agricultural use on conserved properties, benefiting participating farmers. Would high-income households be better off under this? — Landowners with high-value property capable of making significant conservation contributions benefit directly from the tax credit. Would people with substantial wealth be better off under this? — High-net-worth individuals holding property near trails can utilize substantial tax credits for conservation contributions. Would people in rural areas be better off under this? — Rural residents and landowners benefit from provisions allowing ongoing agricultural and recreational uses on conserved lands. Would the very wealthiest people be better off under this? — Ultra-high-net-worth property owners can leverage the tax credit to offset significant tax liabilities through land preservation.
- Environment Energy And Infrastructure
- Does this better protect air, water and wildlife? — By providing a tax credit for qualified conservation contributions, the bill encourages the long-term preservation of trail corridors. Does this better protect public land such as parks and forests? — The bill promotes the expansion and completion of National Scenic Trails through private conservation incentives. Does this cut the pollution that drives climate change? — The bill incentivizes land conservation along National Scenic Trails, which helps protect natural habitats and green spaces. Does this invest in rural communities? — The legislation explicitly allows for the continued agricultural use of conserved properties, supporting rural landowners.
- Governance And Ideology
- Does this make what the government does easier for the public to see? — The bill mandates a comprehensive study and report to Congress regarding the efficacy and impacts of the tax credit.
- 6/8/2026
- Read twice and referred to the Committee on Finance.
- 3 Cosponsors added.
- Introduced in Senate
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.
Christopher MurphyDemocrat · Connecticut
Chris Van HollenDemocrat · Maryland
Elizabeth WarrenDemocrat · Massachusetts