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S. 1160 (113th): Complete America’s Great Trails Act

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The summary below was written by the Congressional Research Service, which is a nonpartisan division of the Library of Congress, and was published on Jun 13, 2013.

Complete America's Great Trails Act - Amends the Internal Revenue Code to allow a tax credit for the fair market value of any National Scenic Trail conservation contribution. Requires the Secretary of the Interior to study the efficacy of such tax credit in completing, extending, and increasing the number of National Scenic Trails.