# 119-s-4700: Complete America’s Great Trails Act

119-s-4700, Complete America’s Great Trails Act, is a 119th Congress bill sponsored by Sen. Blumenthal, Richard [D-CT] (D-CT); status introduced; PRIA reads it as touching household money (as of 2026-06-24).

- Canonical: https://policyrisk.com/legislation/119-s-4700
- As of: 2026-06-24
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-s-4700
- Congress: 119
- Title: Complete America’s Great Trails Act
- Status: introduced
- Introduced: 2026-06-08
- Sponsor: Sen. Blumenthal, Richard [D-CT] (D-CT)
- Cosponsors: 3
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2026-06-24

## Summary

**A new tax credit for donating land that protects or creates sections of National Scenic Trails.** This bill would create a nonrefundable individual income tax credit equal to the fair market value of qualifying conservation donations that include a National Scenic Trail and its trail corridor. - Landowners and conservation donors can elect the credit for qualified real property interests that include a trail and a defined corridor. The corridor generally must be at least 50 feet on each side and no more than 2,640 feet, with limited exceptions for existing structures. - The part of a donation tied to property used in a trade or held for income is treated as a business credit under section 38(b). The remaining portion is a personal nonrefundable credit and unused amounts may be carried forward up to 10 taxable years subject to general credit limits. - The measure aims to help complete and expand National Scenic Trails by rewarding donated corridor land. The Secretary of the Interior must study the credit’s effectiveness and whether making it refundable or transferable and report to Congress within 4 years.

## Cosponsors (3)

- Sen. Murphy, Christopher [D-CT] (D-CT), 2026-06-08T00:00:00.000Z
- Sen. Warren, Elizabeth [D-MA] (D-MA), 2026-06-08T00:00:00.000Z
- Sen. Van Hollen, Chris [D-MD] (D-MD), 2026-06-08T00:00:00.000Z

## Provisions PRIA read

- Tax credit for donating trail land: mixed, high. If enacted, this bill would create a new federal income tax credit equal to the fair market value of land you donate that includes a National Scenic Trail and its trail corridor. You would have to make an irrevocable election to take the credit and you could not also claim a tax deduction for the s…

## Related bills

- 119-s-3990: PrEP Access and Coverage Act of 2026
- 119-s-2823: FAMILY Act
- 119-s-3869: Healthy Families Act
- 119-s-51: Washington, D.C. Admission Act
- 119-s-5108: Right to IVF Act of 2026
- 119-s-1832: College for All Act of 2025

## Sources
- [119-s-4700 on Congress.gov](https://www.congress.gov/bill/119th-congress/senate-bill/4700)

## Related
- [119-s-3990: PrEP Access and Coverage Act of 2026](https://policyrisk.com/legislation/119-s-3990)
- [119-s-2823: FAMILY Act](https://policyrisk.com/legislation/119-s-2823)
- [119-s-3869: Healthy Families Act](https://policyrisk.com/legislation/119-s-3869)
- [119-s-51: Washington, D.C. Admission Act](https://policyrisk.com/legislation/119-s-51)
- [119-s-5108: Right to IVF Act of 2026](https://policyrisk.com/legislation/119-s-5108)
- [119-s-1832: College for All Act of 2025](https://policyrisk.com/legislation/119-s-1832)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-s-4700 (as of 2026-06-24).