H.R. 9168 — Complete America’s Great Trails Act

This section establishes a nonrefundable tax credit equal to the fair market value of qualified conservation contributions that include any National Scenic Trail designated under 16 U.S.C. 1244 and its corridor, defined as 50 feet to 2,640 feet wide on each side of the trail. It permits continued recreational or agricultural use of the donated property if the use does not impair significant conservation interests. It also requires the Secretary of the Interior, in consultation with the Secretary of the Treasury, to study the credit’s efficacy in expanding trails and the feasibility of making the credit refundable or transferable, and to report findings to Congress within four years.