Allows income tax credit for contributions to National Scenic Trails.
The Complete America’s Great Trails Act amends the Internal Revenue Code to allow a credit against income tax for qualified conservation contributions that include National Scenic Trails. The credit is equal to the fair market value of the contribution. The trail corridor is defined as up to 2,640 feet wide, with exceptions for residences or structures within 50 feet. The credit cannot be revoked once elected and cannot be carried forward beyond ten years. The Secretary of the Interior must study the credit's efficacy and report to Congress within four years.
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