S5641-118

Introduced

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

118th Congress Introduced Dec 20, 2024

Analysis under review: This bill has generated analysis that may be too generic or incomplete. Clause-level evidence remains available below.

Summary

What This Bill Does

This 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., changes federal law or congressional policy affecting transportation operators and travelers. The main policy domain is Transportation, Finance, Government Operations.

Who Benefits and How

transportation operators and travelers may benefit from new authority, funding, eligibility, regulatory clarity, or reduced risk created by the bill.

Who Bears the Burden and How

federal implementing agencies, transportation operators and travelers may take on implementation duties, reporting obligations, compliance costs, or oversight responsibilities.

Key Provisions

  • Section H4CF0B1A60AD04F74ADD8D72B938C02EC: 1. Short title This Act may be cited as the Complete America’s Great Trails Act.
  • Section H855DED367FC1404B80D80D91983EA18D: 2. National Scenic Trail conservation credit Subpart B of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by adding at the...
  • Section H7D218C47DA9A4613971FC8CE60FC4E8B: 30E. National Scenic Trail conservation credit There shall be allowed as a credit against the tax imposed by this chapter for the taxable year an amount equal...

Evidence Chain:

This summary is generated from the full bill text using AI analysis. Expand "Detailed Analysis" below for identified beneficiaries/burden bearers with clause-level evidence links.

At a Glance

What This Bill Does

This 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., changes federal law or congressional policy affecting transportation operators and travelers.

Key Policy Areas

Transportation, Finance, Government Operations

Primary Purpose

This 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., changes federal law or congressional policy affecting transportation operators and travelers.

Policy Domains

Transportation Finance Government Operations

Whole bill

Identified Gains
  • transportation operators and travelers
Model: codex-gpt-5 | Version: bill_summary_v2 | Source: is
transportation operators and travelers: ,
Identified Costs
  • federal implementing agencies
  • transportation operators and travelers
Model: codex-gpt-5 | Version: bill_summary_v2 | Source: is
federal implementing agencies: ,
transportation operators and travelers: ,

Legislative Progress

Introduced
Introduced Committee Passed
Dec 20, 2024

Mr. Blumenthal (for himself, Mr. Murphy, and Ms. Warren) introduced …

Impact analysis is available but no clear stakeholder effects identified. View clause-level analysis →

Bill Structure & Actor Mappings

Who is "The Secretary" in each section?

Domains
Transportation Finance Government Operations
Actor Mappings
"secretary_of_treasury"
→ Secretary of the Treasury

We use a combination of our own taxonomy and classification in addition to large language models to assess meaning and potential beneficiaries. High confidence means strong textual evidence. Always verify with the original bill text.

Learn more about our methodology