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Bill

HR 9168

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

119th Congress

The bill creates a new nonrefundable income tax credit for qualified conservation contributions, including National Scenic Trails, to incentivize private land conservation.

Introduced in House
0
WeVote Research Nonpartisan
Bill Summary · HR 9168

Overview

HR 9168 (119th Congress) proposes an amendment to the Internal Revenue Code of 1986 to create a new nonrefundable income tax credit for qualified conservation contributions, with a specific focus on National Scenic Trails. The bill aims to incentivize private land conservation and the donation of conservation easements or related contributions by providing a direct tax credit against a taxpayer’s income tax liability.

Purpose and Intent

  • Provide a federal income tax credit to encourage charitable contributions that conserve natural resources, scenic, cultural, or recreational value.
  • Specifically extend the scope of qualified conservation contributions to include National Scenic Trails, expanding the universe of eligible lands and activities that may receive conservation support.
  • Align federal tax incentives with conservation and trail-related stewardship, potentially complementing existing conservation programs and charitable giving.

Key Provisions and Changes

  • Establishment of a new tax credit against income tax for qualified conservation contributions.
  • Eligible contributions: contributions that qualify as conservation contributions under the broader framework of the bill, with explicit inclusion or emphasis on National Scenic Trails. The precise definition of “qualified conservation contributions” and what constitutes a contribution to a National Scenic Trail would be defined in the bill's text (e.g., gifts of conservation easements, land donations, or other qualifying conservation actions as determined by the Internal Revenue Code and accompanying regulations).
  • Tax credit amount and structure: The bill would specify the credit percentage, maximum credit per donor or per project, and any caps or limitations. It may also establish whether the credit is nonrefundable, and aggregate limits per taxpayer or time period.
  • Administration and compliance: Provisions for substantiation, appraisal requirements for contributed property, and mechanisms to prevent double-dipping or ineligible contributions.
  • Coordination with existing credits: Clarifications on interaction with other federal tax incentives for conservation or charitable giving, including potential ordering rules if multiple credits could apply.

Affected Parties

  • Individual taxpayers who make qualified conservation contributions, including donations related to National Scenic Trails.
  • Nonprofit organizations, land trusts, and conservation groups that receive or facilitate such contributions.
  • Landowners considering conservation easements or gifts related to National Scenic Trails.
  • Federal Treasury and the Internal Revenue Service, which would administer and enforce the credit.

Procedural and Timeline Aspects

  • Referral: The bill was referred to the House Committees on Ways and Means and Natural Resources for consideration of provisions within their jurisdictions.
  • Introduction: Introduced in the House on June 4, 2026.
  • Next steps: The committees will assess the bill, markup potential amendments, and, if advanced, move it toward floor consideration and potential passage. As a tax credit, the bill may require coordination with the Senate and potential receipt of a White House signing if enacted into law.

Potential Impacts and Considerations

  • Positive impact on conservation efforts and National Scenic Trails by expanding philanthropic and charitable incentives.
  • Could increase donor participation in land conservation and trail-related projects.
  • Fiscal impact would depend on credit size, eligibility, and the number of qualified contributions; potential revenue cost to the federal government would be a consideration for budgeting.
  • Administrative complexity: appraisals and compliance requirements may impose burdens on donors and organizations to ensure eligibility.

If you’d like, I can tailor this summary to focus on specific sections once the bill’s text is available, or compare it to existing conservation tax credits to highlight differences.

Compiled from official sources — confirm details with the bill’s official record.

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