1. Short title This Act may be cited as the Complete America’s Great Trails Act . 2. National Scenic Trail conservation credit (a) In general Subpart B of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by adding at the end the following new section: 30E. National Scenic Trail conservation credit (a) Allowance of credit There shall be allowed as a credit against the tax imposed by this chapter for the taxable year an amount equal to the fair market value of any National Scenic Trail conservation contribution of the taxpayer for the taxable year. (b) National Scenic Trail conservation contribution For purposes of this section— (1) In general The term National Scenic Trail conservation contribution means any qualified conservation contribution— (A) to the extent the qualified real property interest with respect to such contribution includes a National Scenic Trail (or portion thereof) and its trail corridor, and (B) with respect to which the taxpayer makes an election under this section. (2) National Scenic Trail The term National Scenic Trail means any trail authorized and designated under section 5 of the National Trails System Act ( 16 U.S.C. 1244 ), but only if such trail is at least 200 miles in length. (3) Trail corridor The term trail corridor means so much of the corridor of a trail as is— (A) not less than— (i) 150 feet wide on each side of such trail, or (ii) in the case of an interest in real property of the taxpayer which includes less than 150 feet on either side of such trail, the entire distance with respect to such interest on such side, and (B) not greater than 2,640 feet wide. (4) Qualified conservation contribution