What This Bill Does
This bill would amend the Internal Revenue Code to create an income tax credit for qualified conservation contributions that include National Scenic Trails. In practical terms, it would give landowners and other eligible donors a federal tax benefit when they permanently protect land or easements connected to those trails. The measure is aimed at encouraging private conservation of land corridors that help preserve trail access, scenery, and habitat. It would primarily affect property owners, conservation groups, and communities near designated trail routes.
- Creates an income tax credit for qualified conservation contributions.
- Applies when the contribution includes National Scenic Trails.
- Would be handled by the House Ways and Means Committee and Natural Resources Committee.
- Introduced in the House on June 4, 2026.
- No cosponsors are listed.
Who This Bill Affects
For a typical taxpayer, this bill would not change your taxes directly unless you own land or an interest in property that qualifies as a conservation contribution connected to a National Scenic Trail. If you do, it could reduce your federal income tax liability by creating a new credit for donating or preserving that land. For everyone else, the effect would be more indirect: potentially better protected trail corridors, scenery, and recreation access.
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- Landowners with property along scenic trail corridors A tax credit can make it easier to justify donating a conservation easement or other qualifying interest instead of developing the land. That can preserve family land while reducing the financial cost of conservation.
- Conservation organizations The credit could unlock private land protection that helps connect trail segments, protect habitat, and preserve scenic views. Incentives like this often stretch conservation dollars further than direct public acquisition alone.
- Outdoor recreation communities and trail users Protected corridors can improve long-term access, reduce fragmentation, and keep trail experiences intact. Better conservation along National Scenic Trails also supports tourism and local outdoor economies.
- Federal budget watchdogs A new tax credit reduces federal revenue and can be difficult to evaluate if the credit is broad or hard to administer. They may argue that conservation goals should be pursued through direct appropriations with clearer oversight.
- Tax policy skeptics They may worry the credit adds another targeted tax preference to the code, increasing complexity and creating uneven treatment across different kinds of conservation donations. They may also question whether the incentive is the most efficient way to achieve the policy goal.
- Property-rights advocates concerned about federal incentives Some may argue that tax incentives can pressure landowners into conservation decisions that are driven more by tax treatment than by local land-use priorities. They may prefer voluntary, locally controlled arrangements without a federal tax subsidy.
Key Implications
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““allow a credit against income tax””
This means eligible donors could reduce their federal tax bill directly, rather than only claiming a deduction. Credits are generally more valuable than deductions because they lower tax liability dollar-for-dollar.
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““qualified conservation contributions””
Only contributions that meet the bill’s qualification rules would count. In practice, that usually means a legally enforceable conservation gift or easement that meets federal standards.
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““which include National Scenic Trails””
The incentive is tied specifically to conservation contributions involving National Scenic Trails. That focuses the benefit on land protection connected to designated trail corridors rather than all conservation donations.
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““Referred to the Committee on Ways and Means””
This places the bill in the House committee that handles tax legislation. Any credit would need to move through that committee before it could advance further.
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““in addition to the Committee on Natural Resources””
The bill also touches land and conservation policy, so it was sent to the committee with jurisdiction over those issues. That suggests the measure combines tax policy with public lands or conservation concerns.
Latest Status
June 4, 2026
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.
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Ask AI about this billData sourced from api.congress.gov.