I 

112TH CONGRESS 

1ST SESSION H. R. 481 

To amend the Internal Revenue Code of 1986 to allow a credit against 

income tax for qualified conservation contributions which include National Scenic Trails. 

IN THE HOUSE OF REPRESENTATIVES 

JANUARY 26, 2011 

Mr. CONNOLLY of Virginia (for himself, Mr. BLUMENAUER, Mrs. LUMMIS, 

and Mr. WITTMAN) introduced the following bill; which was 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 

A BILL 

To amend the Internal Revenue Code of 1986 to allow a 

credit against income tax for qualified conservation contributions which include National Scenic Trails. 

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 

3 SECTION 1. SHORT TITLE. 

4 This Act may be cited as the ‘‘Complete America’s 

5 Great Trails Act of 2011’’. 


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1 SEC. 2. NATIONAL SCENIC TRAIL CONSERVATION CREDIT. 

2 (a) IN GENERAL.—Subpart B of part IV of sub3 chapter A of chapter 1 of the Internal Revenue Code of 

4 1986 is amended by adding at the end the following new 

5 section: 

6 ‘‘SEC. 30E. NATIONAL SCENIC TRAIL CONSERVATION CRED7 IT. 

8 ‘‘(a) ALLOWANCE OF CREDIT.—There shall be al9 lowed as a credit against the tax imposed by this chapter 

10 for the taxable year an amount equal to the fair market 

11 value of any National Scenic Trail conservation contribu12 tion of the taxpayer for the taxable year. 

13 ‘‘(b) NATIONAL SCENIC TRAIL CONSERVATION CON14 TRIBUTION.—For purposes of this section— 

15 ‘‘(1) IN GENERAL.—The term ‘National Scenic 

16 Trail conservation contribution’ means any qualified 

17 conservation contribution— 

18 ‘‘(A) to the extent the qualified real prop19 erty interest with respect to such contribution 

20 includes a National Scenic Trail (or portion 

21 thereof) and its trail corridor, and 

22 ‘‘(B) with respect to which the taxpayer 

23 makes an election under this section. 

24 ‘‘(2) NATIONAL SCENIC TRAIL.—The term ‘Na25 tional Scenic Trail’ means any trail authorized and 

26 designated under section 5 of the National Trails 


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1 System Act (16 U.S.C. 1244), but only if such trail 

2 is at least 200 miles in length. 

3 ‘‘(3) TRAIL CORRIDOR.—The term ‘trail cor4 ridor’ means so much of the corridor of a trail as 

5 is— 

6 ‘‘(A) not less than— 

7 ‘‘(i) 150 feet wide on each side of 

8 such trail, or 

9 ‘‘(ii) in the case of an interest in real 

10 property of the taxpayer which includes 

11 less than 150 feet on either side of such 

12 trail, the entire distance with respect to 

13 such interest on such side, and 

14 ‘‘(B) not greater than 2,640 feet wide. 

15 ‘‘(4) QUALIFIED CONSERVATION CONTRIBU16 TION; QUALIFIED REAL PROPERTY INTEREST.—The 

17 terms ‘qualified conservation contribution’ and 

18 ‘qualified real property interest’ have the respective 

19 meanings given such terms by section 170(h), except 

20 that the entire interest of the taxpayer in real prop21 erty shall be treated as a qualified real property in22 terest. 

23 ‘‘(c) SPECIAL RULES.— 

24 ‘‘(1) FAIR MARKET VALUE.—Fair market value 

25 of any National Scenic Trail conservation contribuVerDate Mar 15 2010 21:45 Feb 03, 2011 Jkt 099200 PO 00000 Frm 00003 Fmt 6652 Sfmt 6201 E:\BILLS\H481.IH H481

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1 tion shall be determined under rules similar to the 

2 valuation rules under Treasury Regulations under 

3 section 170, except that in any case, to the extent 

4 practicable, fair market value shall be determined by 

5 reference to the highest and best use of the real 

6 property with respect to such contribution. 

7 ‘‘(2) ELECTION IRREVOCABLE.—An election 

8 under this section may not be revoked. 

9 ‘‘(3) DENIAL OF DOUBLE BENEFIT.—No deduc10 tion shall be allowed under this chapter with respect 

11 to any qualified conservation contribution with re12 spect to which an election is made under this sec13 tion. 

14 ‘‘(d) LIMITATION BASED ON AMOUNT OF TAX; 

15 CARRYFORWARD OF UNUSED CREDIT.— 

16 ‘‘(1) LIMITATION.—The credit allowed under 

17 subsection (a) for any taxable year shall not exceed 

18 the sum of— 

19 ‘‘(A) the taxpayer’s regular tax liability for 

20 the taxable year reduced by the sum of the 

21 credits allowable under subpart A and sections 

22 27, 30, 30B, 30C, and 30D, plus 

23 ‘‘(B) the tax imposed by section 55. 

24 ‘‘(2) CARRYFORWARD.— 


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1 ‘‘(A) IN GENERAL.—If the credit allowable 

2 under subsection (a) exceeds the limitation im3 posed by paragraph (1) for any taxable year, 

4 such excess shall be carried to the succeeding 

5 taxable year and added to the credit allowable 

6 under subsection (a) for such succeeding tax7 able year. 

8 ‘‘(B) LIMITATION.—No credit may be car9 ried forward under this subsection to any tax10 able year following the tenth taxable year after 

11 the taxable year in which the credit arose. For 

12 purposes of the preceding sentence, credits shall 

13 be treated as used on a first-in first-out basis.’’. 

14 (b) CONTINUED USE NOT INCONSISTENT WITH

15 CONSERVATION PURPOSES.—A contribution of an interest 

16 in real property shall not fail to be treated as a National 

17 Scenic Trail conservation contribution (as defined in sec18 tion 30E(b) of the Internal Revenue Code of 1986) solely 

19 by reason of continued use of the real property, such as 

20 for recreational or agricultural use (including motor vehi21 cle use related thereto), if, under the circumstances, such 

22 use does not impair significant conservation interests and 

23 is not inconsistent with the purposes of the National 

24 Trails System Act (16 U.S.C. 1241 et seq.). 


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1 (c) STUDY REGARDING EFFICACY OF NATIONAL

2 SCENIC TRAIL CONSERVATION CREDIT.— 

3 (1) IN GENERAL.—The Secretary of the Inte4 rior shall, in consultation with the Secretary of the 

5 Treasury, study— 

6 (A) the efficacy of the National Scenic 

7 Trail conservation credit under section 30E of 

8 the Internal Revenue Code of 1986 in com9 pleting, extending, and increasing the number 

10 of National Scenic Trails (as defined in section 

11 30E(b) of such Code), and 

12 (B) the feasibility and estimated costs and 

13 benefits of— 

14 (i) making such credit refundable (in 

15 whole or in part), and 

16 (ii) allowing transfer of such credit. 

17 (2) REPORT.—Not later than 4 years after the 

18 date of the enactment of this Act, the Secretary of 

19 the Interior shall submit a report to Congress on the 

20 results of the study conducted under this subsection. 

21 (d) CONFORMING AMENDMENT.—The table of sec22 tions for subpart B of part IV of subchapter A of chapter 

23 1 of such Code is amended by adding at the end the fol24 lowing new item: 

‘‘30E. National Scenic Trail conservation credit.’’. 


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1 (e) EFFECTIVE DATE.—The amendments made by 

2 this section shall apply to contributions made after the 

3 date of the enactment of this Act. 

Æ 


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