Allows a tax credit for contributions to conserve National Scenic Trails.
The Complete America’s Great Trails Act amends the Internal Revenue Code to allow a credit against income tax for contributions that conserve National Scenic Trails. The credit applies to contributions that include a National Scenic Trail and its trail corridor. The Secretary of the Interior must study the efficacy of this credit in completing and extending trails. The study will also assess the feasibility and estimated costs and benefits of trail conservation. The amendments apply to contributions made after the enactment of this Act.
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