I 

116TH CONGRESS 

1ST SESSION H. R. 1727 

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 

MARCH 13, 2019 

Mr. CONNOLLY (for himself, Mr. TONKO, Mr. BLUMENAUER, Mr. PETERS, 

Mr. MCGOVERN, and Mr. CARTWRIGHT) 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’’. 


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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 paragraph (2)(A) thereof shall be applied with21 out regard to any qualified mineral interest (as de22 fined in paragraph (6) thereof). 

23 ‘‘(c) SPECIAL RULES.— 

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

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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) APPLICATION WITH OTHER CREDITS.— 

15 ‘‘(1) BUSINESS CREDIT TREATED AS PART OF

16 GENERAL BUSINESS CREDIT.—So much of the credit 

17 which would be allowed under subsection (a) for any 

18 taxable year (determined without regard to this sub19 section) that is attributable to property used in a 

20 trade or business or held for the production of in21 come shall be treated as a credit listed in section 

22 38(b) for such taxable year (and not allowed under 

23 subsection (a)). 

24 ‘‘(2) PERSONAL CREDIT.—For purposes of this 

25 title, the credit allowed under subsection (a) for any 


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1 taxable year (determined after application of para2 graph (1)) shall be treated as a credit allowable 

3 under subpart A for such taxable year. 

4 ‘‘(e) CARRYFORWARD OF UNUSED CREDIT.— 

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

6 under subsection (a) exceeds the limitation imposed 

7 by section 26(a) for any taxable year reduced by the 

8 sum of the credit allowable under subpart A (other 

9 than this section), such excess shall be carried to the 

10 succeeding taxable year and added to the credit al11 lowable under subsection (a) for such succeeding 

12 taxable year. 

13 ‘‘(2) LIMITATION.—No credit may be carried 

14 forward under this subsection to any taxable year 

15 following the tenth taxable year after the taxable 

16 year in which the credit arose. For purposes of the 

17 preceding sentence, credits shall be treated as used 

18 on a first-in first-out basis.’’. 

19 (b) CONTINUED USE NOT INCONSISTENT WITH

20 CONSERVATION PURPOSES.—A contribution of an interest 

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

22 Scenic Trail conservation contribution (as defined in sec23 tion 30E(b) of the Internal Revenue Code of 1986) solely 

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

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1 cle use related thereto), if, under the circumstances, such 

2 use does not impair significant conservation interests and 

3 is not inconsistent with the purposes of the National 

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

5 (c) STUDY REGARDING EFFICACY OF NATIONAL

6 SCENIC TRAIL CONSERVATION CREDIT.— 

7 (1) IN GENERAL.—The Secretary of the Inte8 rior shall, in consultation with the Secretary of the 

9 Treasury, study— 

10 (A) the efficacy of the National Scenic 

11 Trail conservation credit under section 30E of 

12 the Internal Revenue Code of 1986 in com13 pleting, extending, and increasing the number 

14 of National Scenic Trails (as defined in section 

15 30E(b) of such Code), and 

16 (B) the feasibility and estimated costs and 

17 benefits of— 

18 (i) making such credit refundable (in 

19 whole or in part), and 

20 (ii) allowing transfer of such credit. 

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

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

23 the Interior shall submit a report to Congress on the 

24 results of the study conducted under this subsection. 

25 (d) CONFORMING AMENDMENTS.— 


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1 (1) Section 23(c)(1) of the Internal Revenue 

2 Code of 1986 is amended by inserting ‘‘, 30E,’’ after 

3 ‘‘25D’’. 

4 (2) Section 25(e)(1)(C) of such Code is amend5 ed by striking ‘‘and 25D’’ and inserting ‘‘, 25D, and 

6 30E’’. 

7 (3) Section 25D(c) of such Code is amended by 

8 inserting ‘‘and section 25D’’ after ‘‘other than this 

9 section’’. 

10 (e) CLERICAL AMENDMENT.—The table of sections 

11 for subpart B of part IV of subchapter A of chapter 1 

12 of such Code is amended by adding at the end the fol13 lowing new item: 

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

14 (f) EFFECTIVE DATE.—The amendments made by 

15 this section shall apply to contributions made after the 

16 date of the enactment of this Act. 

Æ 


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