To amend the Internal Revenue Code of 1986 to allow a credit against income tax for qualified conservation contributions which include National Scenic Trails.
Complete America's Great Trails Act
This bill allows a tax credit for the fair market value of any National Scenic Trail conservation contribution. The Department of the Interior must study and report on the efficacy of the tax credit in completing, extending, and increasing the number of National Scenic Trails and the feasibility and cost of making the credit refundable and transferable.
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