Complete America’s Great Trails Act
- Bill Number
- H.R. 9168
- Origin Chamber
- House
- Congress
- 119th Congress, Session 2
- Policy Area
- Taxation
- Status
- Introduced
- Latest Action
- 2026-06-04: Referred to the Committee on Ways and Means, and in addition to the Committee on Natural Resources, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
- Last Updated
- 2026-06-22T20:22:47Z
AI-Generated Summary
Purpose This legislation creates a new federal income tax credit to incentivize private landowners to donate interests in real property that include National Scenic Trails and their surrounding corridors. The goal is to support the completion, extension, and protection of the National Trails System.
Key Provisions
- New Tax Credit (Section 30E): Taxpayers may claim a credit equal to the fair market value of a qualified conservation contribution that includes a National Scenic Trail or portion thereof.
- Trail Corridor Definition: The protected area must be at least 50 feet wide on each side of the trail (with exceptions for narrower existing interests or nearby structures) and no more than 2,640 feet wide.
- Valuation and Election Rules: Fair market value is determined using the highest and best use standard. The election is irrevocable, and no charitable deduction may be claimed for the same contribution.
- Credit Treatment: The credit is treated as part of the general business credit when related to business or investment property; otherwise, it is a personal credit. Unused credits may be carried forward for up to 10 years.
- Continued Use Allowed: Recreational or agricultural uses (including motor vehicles) are permitted if they do not impair conservation values.
- Study Requirement: The Secretary of the Interior, in consultation with the Secretary of the Treasury, must study the credit’s effectiveness and the feasibility of making it refundable or transferable, with a report due to Congress within four years.
- Effective Date: Applies to contributions made after the date of enactment.
Significant Changes to Existing Law The bill adds a new section (30E) to the Internal Revenue Code that creates a targeted tax credit for trail-related conservation contributions. It modifies the application of existing qualified conservation contribution rules under section 170(h) by excluding mineral interests and establishing specific corridor width requirements. It also introduces new carryforward rules and credit ordering provisions not previously available for this type of donation.
Potential Impacts
- Government Agencies: Increases workload for the Internal Revenue Service in administering the credit and for the Department of the Interior in conducting the required study and potentially managing additional trail corridors.
- Citizens and Landowners: Provides a direct financial incentive (tax credit) for donating land along trails, potentially increasing private conservation activity.
- International Relations: No direct effects identified.
- Broader Effects: May accelerate completion of the National Trails System and increase protected acreage without requiring new federal land acquisition.
Main Stakeholders Affected
- Private landowners and property owners along National Scenic Trails
- Conservation organizations and land trusts
- Federal agencies (Department of the Interior, Department of the Treasury)
- Recreational users and organizations associated with the National Trails System
- State and local governments that may benefit from expanded trail networks
Notable Legal, Constitutional, or Political Implications The measure operates within established congressional authority over taxation and federal land management programs. It does not alter constitutional property rights or create new regulatory mandates. The irrevocable election and denial of double benefits are standard tax policy mechanisms to prevent abuse. The four-year study requirement introduces a mechanism for future legislative review of the credit’s design.
This summary was generated by AI and may contain inaccuracies. Refer to the official source document for the authoritative text.
Sponsor
Rep. Walkinshaw, James R. [D-VA-11]
Recent Actions
- 2026-06-04: Referred to the Committee on Ways and Means, and in addition to the Committee on Natural Resources, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
- 2026-06-04: Referred to the Committee on Ways and Means, and in addition to the Committee on Natural Resources, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
- 2026-06-04: Introduced in House
- 2026-06-04: Introduced in House
Bill Versions
- Complete America’s Great Trails Act — issued 2026-06-04 — PDF (7 pages)