House · HR 9168 · 119th Congress
Complete America’s Great Trails Act
Summary
This bill lets landowners claim a tax credit when they donate land along a National Scenic Trail for conservation. The credit equals the full market value of the donated land. It affects private landowners whose property sits along one of America's designated scenic trails.
In Favor
Hundreds of miles of National Scenic Trails still run through private land with no legal protection. This credit gives landowners a real financial reward for donating trail access permanently. That removes a major barrier to completing trails that millions of hikers and outdoor users rely on each year.
Against
A credit equal to full market value is more generous than a standard tax deduction, so the government gives up more tax revenue per acre. Landowners near trails could claim large credits that reduce federal income collected from them. Taxpayers broadly bear that cost even if they never use a scenic trail.
Additional Considerations
Purpose & Problem
Is the problem real and worth federal action?
The bill creates a tax credit equal to the fair market value of land donated along National Scenic Trails. It targets gaps in completed trail corridors by encouraging private landowners to donate easements or land near designated trails.
Scope & Related Provisions
Does it stay focused, or carry unrelated add-ons?
The provisions stay focused on National Scenic Trail conservation donations. The bill also requires the Interior Secretary to study whether making the credit refundable or transferable would improve trail completion.
Who Is Affected
Who benefits, and who bears the cost?
Landowners who donate property along National Scenic Trails can claim the credit. Federal agencies gain new study and reporting duties, and the federal government bears reduced tax revenue from the credits claimed.
Cost & Funding
Is it affordable and responsibly funded?
The bill authorizes a tax credit equal to the fair market value of each qualifying donation, but the sources include no total dollar estimate or CBO cost figure. The cost structure reduces federal tax revenue by the value of credits landowners claim each year.
Risks & Implementation
What could go wrong in practice?
The credit value depends on fair market value appraisals, which the bill says must follow existing rules. Landowners must make an irrevocable election, and any unused credit can carry forward only ten years, which may limit participation by owners with low tax bills.
For the actual bill text, see congress.gov.
AI-generated · Published 7/23/2026