I 
113TH CONGRESS 
1ST SESSION 
H. R. 474 
To amend the Internal Revenue Code of 1986 to allow a credit against 
income tax for qualified conservation contributions which include Na-
tional Scenic Trails. 
IN THE HOUSE OF REPRESENTATIVES 
FEBRUARY 4, 2013 
Mr. CONNOLLY introduced the following bill; which was referred to the Com-
mittee on Ways and Means, and in addition to the Committee on Natural 
Resources, for a period to be subsequently determined by the Speaker, 
in each case for consideration of such provisions as fall within the juris-
diction of the committee concerned 
A BILL 
To amend the Internal Revenue Code of 1986 to allow a 
credit against income tax for qualified conservation con-
tributions which include National Scenic Trails. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Complete America’s 
Great Trails Act’’. 
SEC. 2. NATIONAL SCENIC TRAIL CONSERVATION CREDIT. 
(a) IN GENERAL.—Subpart B of part IV of sub-
chapter A of chapter 1 of the Internal Revenue Code of 
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1986 is amended by adding at the end the following new 
section: 
‘‘SEC. 30E. NATIONAL SCENIC TRAIL CONSERVATION CRED-
IT. 
‘‘(a) ALLOWANCE OF CREDIT.—There shall be al-
lowed 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 contribu-
tion of the taxpayer for the taxable year. 
‘‘(b) NATIONAL SCENIC TRAIL CONSERVATION CON-
TRIBUTION.—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 prop-
erty 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 ‘Na-
tional 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. 
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‘‘(3) TRAIL
CORRIDOR.—The term ‘trail cor-
ridor’ 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
CONTRIBU-
TION; QUALIFIED REAL PROPERTY INTEREST.—The 
terms ‘qualified conservation contribution’ and 
‘qualified real property interest’ have the respective 
meanings given such terms by section 170(h), except 
that paragraph (2)(A) thereof shall be applied with-
out regard to any qualified mineral interest (as de-
fined in paragraph (6) thereof). 
‘‘(c) SPECIAL RULES.— 
‘‘(1) FAIR MARKET VALUE.—Fair market value 
of any National Scenic Trail conservation contribu-
tion shall be determined under rules similar to the 
valuation rules under Treasury Regulations under 
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