Senate · S 4700 · 119th Congress
Complete America’s Great Trails Act
Summary
This bill creates a new tax credit for landowners who donate land along National Scenic Trails. The credit equals the full market value of the donated land. It affects private landowners whose property sits along any of the 11 federally designated scenic trails across the country.
In Favor
Large gaps still exist along many National Scenic Trails because private landowners have little reason to give up their land. This credit gives landowners a dollar-for-dollar tax break equal to what their land is worth. That strong reward could speed up trail completion and open more public outdoor space for all Americans.
Against
A credit equal to the full market value of donated land is a very large federal tax break. Landowners with high incomes benefit most because they have bigger tax bills to offset. Taxpayers who never use these trails still bear the cost of the lost tax revenue.
Additional Considerations
Purpose & Problem
Is the problem real and worth federal action?
The bill creates a tax credit for landowners who donate land along National Scenic Trails, aiming to help complete and extend those trails across the country.
Scope & Related Provisions
Does it stay focused, or carry unrelated add-ons?
The bill stays focused on National Scenic Trail land donations. It also requires the Interior Department to study whether making the credit refundable or transferable would be useful.
Who Is Affected
Who benefits, and who bears the cost?
Landowners who donate property along National Scenic Trails may receive a tax credit. Federal agencies gain new duties to study the credit and report findings to Congress within four years.
Cost & Funding
Is it affordable and responsibly funded?
The bill reduces federal income tax revenue by granting credits equal to the fair market value of donated trail land. No dollar amount is authorized or estimated in the bill text. Unused credits can carry forward for up to ten tax years.
Risks & Implementation
What could go wrong in practice?
The credit amount depends on fair market value appraisals, which can be complex and disputed. Landowners must make an irrevocable election, meaning they cannot undo the choice after filing.
For the actual bill text, see congress.gov.
AI-generated · Published 7/22/2026