I 

109TH CONGRESS 

2D SESSION H. R. 5579 

To amend the Internal Revenue Code of 1986 to include heavier vehicles 

and sport utility vehicles in the limitation on the depreciation of certain 

luxury automobiles and to impose the gas guzzler tax on such vehicles. 

IN THE HOUSE OF REPRESENTATIVES 

JUNE 9, 2006 

Mr. MARKEY (for himself, Ms. ESHOO, Mr. GRIJALVA, Ms. LEE, Mr. STARK, 

Mr. OBERSTAR, Mrs. CAPPS, Mr. MCGOVERN, Ms. MCCOLLUM of Minnesota, Mr. DELAHUNT, Mr. SANDERS, Mr. INSLEE, Mr. OLVER, Mr. 

MORAN of Virginia, Mr. FARR, and Mr. GEORGE MILLER of California) 

introduced the following bill; which was referred to the Committee on 

Ways and Means 

A BILL 

To amend the Internal Revenue Code of 1986 to include 

heavier vehicles and sport utility vehicles in the limitation 

on the depreciation of certain luxury automobiles and 

to impose the gas guzzler tax on such 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 ‘‘No Special Tax Sub5 sidies for Gas Guzzlers Act of 2006’’. 


jcorcoran on PROD1PC62 with BILLS
2 

•HR 5579 IH

1 SEC. 2. INCLUSION OF HEAVIER VEHICLES AND SPORT 

2 UTILITY VEHICLES IN LIMITATION ON DE3 PRECIATION OF CERTAIN LUXURY AUTO4 MOBILES. 

5 (a) IN GENERAL.—Section 280F(d)(5)(A) of the In6 ternal Revenue Code of 1986 (defining passenger auto7 mobile) is amended by striking clause (ii) and all that fol8 lows and inserting the following new clause: 

9 ‘‘(ii)(I) except as provided in sub10 clause (II) or (III), which is rated at 8,500 

11 pounds unloaded gross vehicle weight or 

12 less, 

13 ‘‘(II) in the case of a truck or van, 

14 which is rated at 8,500 pounds gross vehi15 cle weight or less, or 

16 ‘‘(III) in the case of a sport utility ve17 hicle, which is rated at 14,000 pounds 

18 gross vehicle weight or less.’’. 

19 (b) DEFINITION.—Section 280F(d)(5) of such Code 

20 is amended by adding at the end the following new sub21 paragraph: 

22 ‘‘(C) SPORT UTILITY VEHICLE.—The term 

23 ‘sport utility vehicle’ means a medium duty pas24 senger vehicle (as defined in regulations pre25 scribed by the Administrator of the Environ26 mental Protection Agency for purposes of the 


jcorcoran on PROD1PC62 with BILLS
3 

•HR 5579 IH

1 administration of title II of the Clean Air Act 

2 (42 U.S.C. 7521 et seq.)). Such term does not 

3 include any vehicle which— 

4 ‘‘(i) does not have the primary load 

5 carrying device or container attached, 

6 ‘‘(ii) has a seating capacity of more 

7 than 12 individuals, 

8 ‘‘(iii) is designed for more than 9 indi9 viduals in seating rearward of the driver’s 

10 seat, 

11 ‘‘(iv) is equipped with an open cargo 

12 area, or a covered box not readily acces13 sible from the passenger compartment, of 

14 at least 72.0 inches in interior length, or 

15 ‘‘(v) has an integral enclosure, fully 

16 enclosing the driver compartment and load 

17 carrying device, does not have seating rear18 ward of the driver’s seat, and has no body 

19 section protruding more than 30 inches 

20 ahead of the leading edge of the wind21 shield.’’. 

22 (c) CONFORMING AMENDMENT.—Subparagraph (B) 

23 of section 179(b)(6) of such Code is amended to read as 

24 follows: 


jcorcoran on PROD1PC62 with BILLS
4 

•HR 5579 IH

1 ‘‘(B) SPORT UTILITY VEHICLE.—For pur2 poses of subparagraph (A), the term ‘sport util3 ity vehicle’ means a sport utility vehicle (as de4 fined by section 280F(d)(5)(C)) which is not 

5 subject to section 280F.’’. 

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

7 this section shall apply to property placed in service after 

8 the date of the enactment of this Act. 

9 SEC. 3. IMPOSITION OF GAS GUZZLER TAX WITH RESPECT 

10 TO SPORT UTILITY VEHICLES. 

11 (a) IN GENERAL.—Clause (ii) of section 

12 4064(b)(1)(A) of the Internal Revenue Code of 1986 (de13 fining automobile) is amended to read as follows: 

14 ‘‘(ii)(I) except as provided in sub15 clause (II), which is rated at 8,500 pounds 

16 unloaded gross vehicle weight or less, or 

17 ‘‘(II) in the case of a sport utility ve18 hicle (within the meaning of section 

19 280F(d)(5)), which is rated at 14,000 

20 pounds gross vehicle weight or less.’’. 

21 (b) EFFECTIVE DATE.—The amendment made by 

22 this section shall apply to sales after the date of the enact23 ment of this Act. 

Æ 


jcorcoran on PROD1PC62 with BILLS