97 STAT. 48 PUBLIC LAW 98-11 —MAR. 28, 1983 26 USC 170 and note. 16 USC 1247. activities, jogging or similar fitness activities, trail biking, overnight and long-distance backpacking, snowmobiling, and surface water and underwater activities. Vehicles which may be permitted on certain trails may include, but need not be limited to, motorcycles, bicycles, four-wheel drive or all-terrain off-road vehicles. In ad(Ution, Restrictions. trail access for handicapped individuals may be provided. The provi- sions of this subsection shall not supersede any other provisions of this Act or other Federal laws, or any State or local laws. "(k) For the conservation purpose of preserving or enhancing the recreational, scenic, natural, or historical values of components of the national trails system, and environs thereof as determined by the appropriate Secretary, landowners are authorized to donate or otherwise convey qualifieid real property interests to qualified orga- nizations consistent with section 170(h)(3) of the Internal Revenue 26 USC 170. Code of 1954, including, but not limited to, right-of-way, open space, scenic, or conservation easements, without regard to any limitation on the nature of the estate or interest otherwise transferable within the jurisdiction where the land is located. The conveyance of any such interest in land in accordance with this subsection shall be deemed to further a Federal conservation policy and yield a signifi- cant public benefit for purposes of section 6 of Public Law 96-541.". SEC. 208. Section 8 of the National Trails System Act is amended— (1) by redesignating subsection (d) as subsection (e); and (2) by inserting after subsection (c) the following: "(d) The Secretary of Transportation, the Chairman of the Inter- state Commerce Commission, and the Secretary of the Interior, in administering the Railroad Revitalization and Regulatory Reform Act of 1976, shall encourage State and local agencies and private interests to establish appropriate trails using the provisions of such programs. Coiisistent with the purposes of that Act, and in further- ance of the national policy to preserve established railroad rights-of- way for future reactivation of rail service, to protect rail transporta- tion corridors, and to encourage energy efficient transportation use, in the case of interim use of any established railroad rights-of-way pursuant to donation, transfer, lease, sale, or otherwise in a manner consistent with the National Trails System Act, if such interim use is subject to restoration or reconstruction for railroad purposes, such interim use shall not be treated, for purposes of any law or rule of law, as an abandonment of the use of such rights-of-way for railroad purposes. If a State, political subdivision, or qualified private organi- zation is prepared to assume full responsibility for management of such rights-of-way and for any legal liability arising out of such transfer or use, and for the payment of any and all taxes that may be levied or assessed against such rights-of-way, then the Commis- sion shall impose such terms and conditions as a requirement of any transfer or conveyance for interim use in a manner consistent with this Act, and shall not permit abandonment or discontinuance inconsistent or disruptive of such use.". 16 USC 1249. SEC. 209. Section 10 of the National Trails System Act is amended— (1) by inserting "(a)(D" after "SEC. 10."; (2) by striking out "(a) The" in the second sentence and inserting in lieu thereof "for the"; (3) by striking out "It is the express intent" and inserting in lieu thereof the following: "(2) It is the express intent^'; 45 USC 801 note. Redlroad rights- of-way.
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