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Proposed Tax Credit for Landowners Protecting National Scenic Trails

Original title: Complete America’s Great Trails Act

Record date · December 20, 2024

Introduced
Committee
Floor Vote
Passed
Law

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Public stanceCommunity reactions are separate from the official record and reporting.

What This Bill Would Do

This bill proposes a new federal income tax credit for landowners who donate property interests that include parts of a National Scenic Trail. The credit would equal the of the donated land, helping to encourage the preservation of trail corridors across the country.

Why it matters

If passed, this bill would provide a direct financial incentive for private landowners to permanently protect land along federally designated National Scenic Trails, potentially accelerating the completion of trail networks.

Who It Would Affect

Groups the bill's text would affect if enacted, as described in the record. Being affected is not a position for or against it.

Directly affected

Private landowners

Landowners with property along National Scenic Trails may receive a tax credit for donating conservation interests.

Directly affected

Department of the Interior

The Secretary of the Interior is mandated to conduct a study and report to Congress on the credit's efficacy.

Key Facts

You don't have to trust us. Each fact below is taken straight from the official document - click any one to see the exact passage, highlighted in the original.

Frequently Asked Questions

Who is eligible for this tax credit?
Taxpayers who make a of real property that includes a National Scenic Trail or its designated corridor.
Can I still use my land for farming if I claim this credit?
Yes, the bill allows for continued recreational or agricultural use, provided that such use does not impair the conservation interests of the land.
What happens if the tax credit is more than what I owe in taxes?
The bill allows you to carry forward any unused portion of the credit for up to 10 years.

What else do you want to know?

News Coverage

No news coverage found yet. Articles are indexed twice daily.

Where This Stands

Currently filed. The next step in the legislative lifecycle is Committee.

Version history

Only one version on file - nothing to compare yet. As later stages (committee substitute, engrossed, enrolled) are captured, the redline appears here.

View official text →

Full breakdown

Who this bill affects and the strongest case for and against it, written only from the bill’s own text.

Discoveries

1 pattern noticed across the record

Patterns POLISCOPE noticed across the record. These are observations to investigate, not conclusions.

policy shift90% confidence

Incentivizing Trail Completion

The bill explicitly links tax policy to the completion of the National Trails System, shifting from general conservation to specific corridor preservation.

Connected Entities

National Scenic Trails, Ms. Warren, Internal Revenue Code of 1986 and 4 more
otherNational Scenic Trails“The subject of the tax credit.”Map →
PersonMs. Warren“Senator sponsoring the bill.”Map →
bill numberInternal Revenue Code of 1986“The law being amended.”Map →
PersonMr. Blumenthal“Senator sponsoring the bill.”Map →
PersonMr. Murphy“Senator sponsoring the bill.”Map →
OrganizationSenate“The legislative body introducing the bill.”Map →
OrganizationSenate Finance Committee“The committee reviewing the bill.”Map →

Sources

Open source document

www.congress.gov

Analysis Score

0–100
  • Significance60
    How much this matters to a regular citizen
  • Controversy20
    Intensity of disagreement among stakeholders
  • Entertainment5
    Compellingness for a non-policy-wonk reader
  • Buzz15
    Current news / social attention level

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