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

Bill 118 hr 10521, also known as the "Conservation Contributions Tax Credit Act," aims to amend the Internal Revenue Code of 1986 to provide a tax credit for qualified conservation contributions, specifically those that involve National Scenic Trails.

Under this proposed legislation, individuals who make contributions towards the preservation and maintenance of National Scenic Trails would be eligible for a credit against their income tax. This credit would serve as an incentive for individuals to support the conservation efforts of these important natural landmarks.

The bill recognizes the importance of protecting and preserving National Scenic Trails, which are designated by the National Park Service as significant recreational and cultural resources. By offering a tax credit for contributions towards their conservation, the government hopes to encourage more individuals to participate in the preservation of these trails. Overall, Bill 118 hr 10521 seeks to promote conservation efforts and support the maintenance of National Scenic Trails by providing a financial incentive for individuals to contribute towards their preservation.