This bill proposes tax credits for conserving National Scenic Trails, promoting contributions of trail corridors or real property interests to receive tax incentives. It outlines the definition of National Scenic Trails, trail corridors, and qualified conservation contributions. The bill aims to encourage the completion, extension, and increase of National Scenic Trails. It also pushes for a study regarding the effectiveness of the tax credit and the possibility of making the credit refundable or allowing its transfer. The bill includes provisions for carryforward of unused credits and continued use of real property not inconsistent with conservation purposes. If enacted, the bill's amendments will apply to contributions made after enactment.