II 

110TH CONGRESS 

1ST SESSION S. 894 

To amend the Internal Revenue Code of 1986 to allow a credit for the 

purchase of idling reduction systems for diesel-powered on-highway vehicles. 

IN THE SENATE OF THE UNITED STATES 

MARCH 15, 2007 

Mrs. LINCOLN (for herself, Mr. BUNNING, Mr. BINGAMAN, and Mr. SALAZAR) 

introduced the following bill; which was read twice and referred to the 

Committee on Finance 

A BILL 

To amend the Internal Revenue Code of 1986 to allow a 

credit for the purchase of idling reduction systems for 

diesel-powered on-highway vehicles. 

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 ‘‘Idling Reduction Tax 

5 Credit Act of 2007’’. 

6 SEC. 2. IDLING REDUCTION TAX CREDIT. 

7 (a) IN GENERAL.—Subpart D of part IV of sub8 chapter A of chapter 1 of the Internal Revenue Code of 


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1 1986 (relating to business-related credits) is amended by 

2 adding at the end the following new section: 

3 ‘‘SEC. 45O. IDLING REDUCTION CREDIT. 

4 ‘‘(a) GENERAL RULE.—For purposes of section 38, 

5 the idling reduction tax credit determined under this sec6 tion for the taxable year is an amount equal to 25 percent 

7 of the amount paid or incurred for each qualifying idling 

8 reduction device placed in service by the taxpayer during 

9 the taxable year. 

10 ‘‘(b) LIMITATION.—The maximum amount allowed as 

11 a credit under subsection (a) shall not exceed $1,000 per 

12 device. 

13 ‘‘(c) DEFINITIONS.—For purposes of subsection 

14 (a)— 

15 ‘‘(1) QUALIFYING IDLING REDUCTION DE16 VICE.—The term ‘qualifying idling reduction device’ 

17 means any device or system of devices that— 

18 ‘‘(A) is installed on a heavy-duty diesel19 powered on-highway vehicle, 

20 ‘‘(B) is designed to provide to such vehicle 

21 those services (such as heat, air conditioning, or 

22 electricity) that would otherwise require the op23 eration of the main drive engine while the vehi24 cle is temporarily parked or remains stationary, 


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1 ‘‘(C) the original use of which commences 

2 with the taxpayer, 

3 ‘‘(D) is acquired for use by the taxpayer 

4 and not for resale, and 

5 ‘‘(E) is certified by the Secretary of En6 ergy, in consultation with the Administrator of 

7 the Environmental Protection Agency and the 

8 Secretary of Transportation, to reduce long-du9 ration idling of such vehicle at a motor vehicle 

10 rest stop or other location where such vehicles 

11 are temporarily parked or remain stationary. 

12 ‘‘(2) HEAVY-DUTY DIESEL-POWERED ON-HIGH13 WAY VEHICLE.—The term ‘heavy-duty diesel-pow14 ered on-highway vehicle’ means any vehicle, ma15 chine, tractor, trailer, or semi-trailer propelled or 

16 drawn by mechanical power and used upon the high17 ways in the transportation of passengers or prop18 erty, or any combination thereof determined by the 

19 Federal Highway Administration. 

20 ‘‘(3) LONG-DURATION IDLING.—The term ‘long21 duration idling’ means the operation of a main drive 

22 engine, for a period greater than 15 consecutive 

23 minutes, where the main drive engine is not engaged 

24 in gear. Such term does not apply to routine stopVerDate Aug 31 2005 20:23 Mar 16, 2007 Jkt 059200 PO 00000 Frm 00003 Fmt 6652 Sfmt 6201 E:\BILLS\S894.IS S894

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1 pages associated with traffic movement or conges2 tion. 

3 ‘‘(d) NO DOUBLE BENEFIT.—For purposes of this 

4 section— 

5 ‘‘(1) REDUCTION IN BASIS.—If a credit is de6 termined under this section with respect to any 

7 property by reason of expenditures described in sub8 section (a), the basis of such property shall be re9 duced by the amount of the credit so determined. 

10 ‘‘(2) OTHER DEDUCTIONS AND CREDITS.—No 

11 deduction or credit shall be allowed under any other 

12 provision of this chapter with respect to the amount 

13 of the credit determined under this section. 

14 ‘‘(e) ELECTION NOT TO CLAIM CREDIT.—This sec15 tion shall not apply to a taxpayer for any taxable year 

16 if such taxpayer elects to have this section not apply for 

17 such taxable year.’’. 

18 (b) CREDIT TO BE PART OF GENERAL BUSINESS

19 CREDIT.—Subsection (b) of section 38 of such Code (re20 lating to general business credit) is amended by striking 

21 ‘‘plus’’ at the end of paragraph (30), by striking the period 

22 at the end of paragraph (31) and inserting ‘‘, plus’’, and 

23 by adding at the end the following new paragraph: 

24 ‘‘(32) the idling reduction tax credit determined 

25 under section 45O(a).’’. 


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1 (c) CONFORMING AMENDMENTS.— 

2 (1) The table of sections for subpart D of part 

3 IV of subchapter A of chapter 1 of such Code is 

4 amended by inserting after the item relating to sec5 tion 45N the following new item: 

‘‘Sec. 45O. Idling reduction credit.’’. 

6 (2) Section 1016(a) of such Code is amended 

7 by striking ‘‘and’’ at the end of paragraph (36), by 

8 striking the period at the end of paragraph (37) and 

9 inserting ‘‘, and’’, and by adding at the end the fol10 lowing: 

11 ‘‘(38) in the case of a facility with respect to 

12 which a credit was allowed under section 45O, to the 

13 extent provided in section 45O(d)(A).’’. 

14 (3) Section 6501(m) of such Code is amended 

15 by inserting ‘‘45O(e)’’ after ‘‘45C(d)(4)’’. 

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

17 this section shall apply to taxable years beginning after 

18 December 31, 2006. 

19 SEC. 3. DETERMINATION OF CERTIFICATION STANDARDS 

20 BY SECRETARY OF ENERGY FOR CERTIFYING 

21 IDLING REDUCTION DEVICES. 

22 Not later than 6 months after the date of the enact23 ment of this Act and in order to reduce air pollution and 

24 fuel consumption, the Secretary of Energy, in consultation 

25 with the Administrator of the Environmental Protection 


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1 Agency and the Secretary of Transportation, shall publish 

2 the standards under which the Secretary, in consultation 

3 with the Administrator of the Environmental Protection 

4 Agency and the Secretary of Transportation, will, for pur5 poses of section 45O of the Internal Revenue Code of 1986 

6 (as added by section 2 of this Act), certify the idling re7 duction devices which will reduce long-duration idling of 

8 vehicles at motor vehicle rest stops or other locations 

9 where such vehicles are temporarily parked or remain sta10 tionary in order to reduce air pollution and fuel consump11 tion. 

Æ 


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