II 

116TH CONGRESS 

1ST SESSION S. 683 

To establish a voluntary program in the National Highway Traffic Safety 

Administration to encourage consumers to purchase or lease new automobiles made in the United States, and for other purposes. 

IN THE SENATE OF THE UNITED STATES 

MARCH 6, 2019 

Mr. BROWN (for himself and Ms. CORTEZ MASTO) introduced the following 

bill; which was read twice and referred to the Committee on Finance 

A BILL 

To establish a voluntary program in the National Highway 

Traffic Safety Administration to encourage consumers 

to purchase or lease new automobiles made in the United 

States, and for other purposes. 

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 

3 SECTION 1. SHORT TITLE. 

4 This Act may be cited as the ‘‘American Cars, Amer5 ican Jobs Act of 2019’’. 

6 SEC. 2. AMERICAN CARS, AMERICAN JOBS PROGRAM. 

7 (a) DEFINITIONS.—In this section: 


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1 (1) AUTOMOBILE.—The term ‘‘automobile’’ has 

2 the meaning given the term in section 32901(a) of 

3 title 49, United States Code. 

4 (2) AUTOMOBILE MADE IN THE UNITED

5 STATES.—The term ‘‘automobile made in the United 

6 States’’ means an automobile that meets the require7 ments described in paragraph (1) or (2) of sub8 section (c). 

9 (3) DEALER.—The term ‘‘dealer’’ means a per10 son licensed by a State who engages in the sale of 

11 new automobiles to ultimate purchasers. 

12 (4) PROGRAM.—The term ‘‘Program’’ means 

13 the American Cars, American Jobs Program estab14 lished by subsection (b). 

15 (5) QUALIFYING LEASE.—The term ‘‘qualifying 

16 lease’’ means a lease of an automobile for a period 

17 of not less than 5 years. 

18 (6) SECRETARY.—The term ‘‘Secretary’’ means 

19 the Secretary of Transportation, acting through the 

20 Administrator of the National Highway Traffic Safe21 ty Administration. 

22 (7) ULTIMATE PURCHASER.—The term ‘‘ulti23 mate purchaser’’ means, with respect to any new 

24 automobile, the first person who in good faith purVerDate Sep 11 2014 20:25 Mar 22, 2019 Jkt 089200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6201 E:\BILLS\S683.IS S683

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1 chases the automobile for purposes other than re2 sale. 

3 (8) VEHICLE IDENTIFICATION NUMBER.—The 

4 term ‘‘vehicle identification number’’ means the 17- 

5 character number used by the automobile industry 

6 to identify individual automobiles. 

7 (9) VOUCHER.—The term ‘‘voucher’’ means an 

8 electronic transfer of funds to a dealer based on an 

9 eligible transaction under this section. 

10 (b) ESTABLISHMENT.—There is established in the 

11 National Highway Traffic Safety Administration a vol12 untary program, to be known as the ‘‘American Cars, 

13 American Jobs Program’’, through which the Secretary, 

14 in accordance with this section and the regulations pro15 mulgated under subsection (e), shall— 

16 (1) authorize the issuance of an electronic 

17 voucher, subject to the limitations described in sub18 section (d), to offset the purchase price or lease 

19 price for a qualifying purchase or qualifying lease, 

20 respectively, of a new automobile made in the United 

21 States; 

22 (2) register dealers for participation in the Pro23 gram and require that all registered dealers accept 

24 vouchers as provided in this section as partial pay25 ment or down payment for the purchase or qualiVerDate Sep 11 2014 20:25 Mar 22, 2019 Jkt 089200 PO 00000 Frm 00003 Fmt 6652 Sfmt 6201 E:\BILLS\S683.IS S683

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1 fying lease of any new automobile made in the 

2 United States offered for sale or lease by that deal3 er; 

4 (3) in consultation with the Secretary of the 

5 Treasury, make electronic payments to dealers for 

6 eligible transactions by the dealers described in 

7 paragraph (2), in accordance with the regulations 

8 promulgated under subsection (e); and 

9 (4) in consultation with the Secretary of the 

10 Treasury and the Inspector General of the Depart11 ment of Transportation, establish and provide for 

12 the enforcement of measures to prevent and penalize 

13 fraud under the Program. 

14 (c) QUALIFICATIONS FOR AND VALUE OF VOUCH15 ERS.— 

16 (1) VOUCHER FOR PASSENGER VEHICLES.—Ex17 cept as provided in paragraph (2), a voucher issued 

18 under the Program shall have a value of $3,500 that 

19 may be applied to offset the purchase price or lease 

20 price for a purchase or qualifying lease, respectively, 

21 of a new automobile made in the United States, if 

22 the automobile— 

23 (A) for the most recent model year, is de24 termined by the Secretary to contain content of 

25 which not less than 45 percentage (by value) is 


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1 of United States/Canadian origin (as those 

2 terms are defined in section 32304(a) of title 

3 49, United States Code); and 

4 (B) is assembled in the United States. 

5 (2) VOUCHER FOR PLUG-IN ELECTRIC DRIVE

6 VEHICLES.—A voucher issued under the Program 

7 shall have a value of $4,500 that may be applied to 

8 offset the purchase price or lease price for a pur9 chase or qualifying lease, respectively, of a new auto10 mobile made in the United States, if the auto11 mobile— 

12 (A) for the most recent model year, is de13 termined by the Secretary to contain content of 

14 which not less than 45 percentage (by value) is 

15 of United States/Canadian origin (as those 

16 terms are defined in section 32304(a) of title 

17 49, United States Code); 

18 (B) is assembled in the United States; and 

19 (C) is a new qualified plug-in electric drive 

20 motor vehicle (as defined in section 30D(d) of 

21 the Internal Revenue Code of 1986). 

22 (d) PROGRAM LIMITATIONS.— 

23 (1) GENERAL PERIOD OF ELIGIBILITY.—A 

24 voucher issued under the Program shall be used only 

25 in connection with the purchase or qualifying lease 


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1 of a new automobile made in the United States that 

2 occurs during the period— 

3 (A) beginning on the date that is 75 days 

4 after the date of enactment of this Act; and 

5 (B) ending on the date that is 2 years 

6 after the date described in subparagraph (A). 

7 (2) NUMBER OF VOUCHERS PER PERSON AND

8 PER TRADE-IN VEHICLE.—Not more than 1 voucher 

9 may be issued under the Program for a single per10 son. 

11 (3) NO COMBINATION OF VOUCHERS.—Only 1 

12 voucher issued under the Program may be applied 

13 toward the purchase or qualifying lease of a single 

14 new automobile made in the United States. 

15 (4) COMBINATION WITH OTHER INCENTIVES

16 PERMITTED.—The availability or use of a Federal, 

17 State, or local incentive or a State-issued voucher 

18 for the purchase or lease of a new automobile made 

19 in the United States shall not limit the value or 

20 issuance of a voucher under the Program to any per21 son otherwise eligible to receive such a voucher. 

22 (5) NO ADDITIONAL FEES.—A dealer partici23 pating in the Program may not charge a person pur24 chasing or leasing a new automobile made in the 


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1 United States any additional fees associated with the 

2 use of a voucher under the Program. 

3 (6) NUMBER AND AMOUNT.—The total number 

4 and value of vouchers issued under the Program 

5 may not exceed the amounts appropriated for that 

6 purpose. 

7 (e) REGULATIONS.— 

8 (1) IN GENERAL.—Notwithstanding section 553 

9 of title 5, United States Code, not later than 60 

10 days after the date of enactment of this Act, the 

11 Secretary shall promulgate final regulations to im12 plement the Program. 

13 (2) REQUIREMENTS.—The regulations under 

14 paragraph (1) shall— 

15 (A) provide for a means of registering 

16 dealers for participation in the Program; 

17 (B) establish procedures for the reimburse18 ment of dealers participating in the Program to 

19 be made through electronic transfer of funds 

20 for the amount of the vouchers as soon as prac21 ticable, but not longer than 10 days, after the 

22 date of submission of information supporting 

23 the eligible transaction, as the Secretary deter24 mines to be appropriate; 


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1 (C) require each applicable dealer to use a 

2 voucher under the Program in addition to any 

3 other rebate or discount advertised by the deal4 er or offered by the manufacturer for an appli5 cable new automobile made in the United 

6 States; and 

7 (D) prohibit each applicable dealer from 

8 using a voucher under the Program to offset 

9 any other rebate or discount described in sub10 paragraph (C). 

11 (f) ANTI-FRAUD PROVISIONS.— 

12 (1) VIOLATION.—It shall be unlawful for any 

13 person to violate this section or any regulations pro14 mulgated pursuant to subsection (e) (other than by 

15 making a clerical error). 

16 (2) PENALTIES.— 

17 (A) IN GENERAL.—Any person who com18 mits a violation described in paragraph (1) shall 

19 be liable to the Federal Government for a civil 

20 penalty of not more than $15,000 for each vio21 lation. 

22 (B) AUTHORITY OF THE SECRETARY.— 

23 The Secretary may— 

24 (i) assess and compromise penalties 

25 under subparagraph (A); and 


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1 (ii) require from any person the 

2 records and inspections necessary to en3 force the Program. 

4 (C) DETERMINATION.—In determining the 

5 amount of a civil penalty under this paragraph, 

6 the severity of the applicable violation and the 

7 intent and history of the person committing the 

8 violation shall be taken into account. 

9 (g) INFORMATION TO CONSUMERS AND DEALERS.— 

10 (1) IN GENERAL.—Not later than 60 days after 

11 the date of enactment of this Act, and promptly 

12 after receiving any update of any relevant informa13 tion, the Secretary shall make available on an inter14 net website and through other means determined by 

15 the Secretary information about the Program, in16 cluding— 

17 (A) how to participate in the Program, in18 cluding how to determine participating dealers; 

19 and 

20 (B) a comprehensive list, by make and 

21 model, of new automobiles made in the United 

22 States meeting the requirements of the Pro23 gram. 

24 (2) PUBLIC AWARENESS CAMPAIGN.—Once the 

25 information described in paragraph (1) is available, 


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1 the Secretary shall conduct a public awareness cam2 paign to inform consumers about the Program and 

3 where to obtain additional information. 

4 (h) RECORDKEEPING AND REPORT.— 

5 (1) DATABASE.—The Secretary shall maintain 

6 a database of the vehicle identification numbers of 

7 all new automobiles made in the United States pur8 chased or leased under the Program. 

9 (2) REPORT ON EFFICACY OF THE PROGRAM.— 

10 Not later than 60 days after the end of the period 

11 described in subsection (d)(1), the Secretary shall 

12 submit to the Committee on Commerce, Science, and 

13 Transportation of the Senate and the Committee on 

14 Energy and Commerce of the House of Representa15 tives a report describing the efficacy of the Program, 

16 including— 

17 (A) a description of Program results, in18 cluding— 

19 (i) the total number and amount of 

20 vouchers issued for purchase or qualifying 

21 lease of new automobiles made in the 

22 United States by— 

23 (I) manufacturer (including ag24 gregate information concerning the 

25 make, model, and model year); and 


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1 (II) category of automobile; and 

2 (ii) the location of sale or qualifying 

3 lease; and 

4 (B) an estimate of the overall economic 

5 and employment effects of the Program. 

6 (i) EXCLUSION OF VOUCHERS FROM INCOME.— 

7 (1) FOR PURPOSES OF ALL FEDERAL AND

8 STATE PROGRAMS.—A voucher issued under this sec9 tion or any payment made for such a voucher under 

10 subsection (b)(3) shall not be regarded as income 

11 and shall not be regarded as a resource for the 

12 month of receipt of the voucher and the following 12 

13 months, for purposes of determining the eligibility of 

14 the recipient of the voucher (or a spouse or other 

15 family or household members of the recipients) for 

16 benefits or assistance, or the amount or extent of 

17 benefits or assistance, under any Federal or State 

18 program. 

19 (2) FOR PURPOSES OF TAXATION.—A voucher 

20 issued under this section or any payment made for 

21 such a voucher under subsection (b)(3) shall be 

22 deemed not to be income of the purchaser of an 

23 automobile for purposes of the Internal Revenue 

24 Code of 1986. 

25 (j) AUTHORIZATION OF APPROPRIATIONS.— 


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1 (1) IN GENERAL.—There is authorized to be 

2 appropriated to the Secretary $3,000,000,000 to 

3 carry out the Program, to remain available until ex4 pended. 

5 (2) ADMINISTRATION.—Of the amounts appro6 priated under paragraph (1), not more than 

7 $1,000,000 may be made available for the adminis8 tration of the Program. 

9 SEC. 3. DISALLOWANCE OF DEDUCTION FOR GLOBAL LOW10 TAXED INCOME FOR CERTAIN AUTOMOBILE 

11 COMPANIES. 

12 (a) IN GENERAL.—Section 250 of the Internal Rev13 enue Code of 1986 is amended— 

14 (1) by redesignating subsection (c) as sub15 section (d); and 

16 (2) by inserting after subsection (b) the fol17 lowing: 

18 ‘‘(c) SPECIAL RULE FOR CERTAIN MOTOR VEHICLE

19 MANUFACTURERS.— 

20 ‘‘(1) IN GENERAL.—The amount determined 

21 under subsection (a)(1)(B) shall be zero for any tax22 able year of a domestic corporation described in 

23 paragraph (2) if the number of full-time employees 

24 of such corporation performing substantially all of 

25 their services inside the United States during such 


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1 taxable year is less than the number of such employ2 ees on December 20, 2017. 

3 ‘‘(2) DOMESTIC CORPORATION DESCRIBED.—A 

4 domestic corporation is described in this paragraph 

5 with respect to any taxable year if such domestic 

6 corporation— 

7 ‘‘(A) is a manufacturer (within the mean8 ing of section 30B) of motor vehicles (as de9 fined in section 30B(h)(1)), and 

10 ‘‘(B) is a United States shareholder of a 

11 controlled foreign corporation which increases 

12 the number of full-time employees of such con13 trolled foreign corporation during period com14 prising of the taxable year of such domestic cor15 poration.’’. 

16 (b) EFFECTIVE DATE.—The amendments made by 

17 this section shall apply to taxable years beginning after 

18 the date of enactment of this Act. 

Æ 


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