To amend the Internal Revenue Code of 1986 to allow a credit against income tax for qualified conservation contributions which include National Scenic Trails.


Complete America's Great Trails Act - Amends the Internal Revenue Code to allow a tax credit for the fair market value of any National Scenic Trail conservation contribution. Requires the Secretary of the Interior to study and report to Congress on the efficacy of such tax credit in completing, extending, and increasing the number of National Scenic Trails.

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