I 

111TH CONGRESS 

1ST SESSION H. R. 550 

To amend the Internal Revenue Code of 1986 to allow individuals and 

businesses a temporary credit against income tax for the purchase of 

certain vehicles. 

IN THE HOUSE OF REPRESENTATIVES 

JANUARY 15, 2009 

Mr. MANZULLO (for himself and Mr. UPTON) 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 allow individuals and businesses a temporary credit against income 

tax for the purchase of certain 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 ‘‘Get America Moving 

5 Again Act of 2009’’. 

6 SEC. 2. TEMPORARY CREDIT FOR PURCHASE OF PAS7 SENGER VEHICLES. 

8 (a) IN GENERAL.—Subpart B of part IV of sub9 chapter A of chapter 1 of the Internal Revenue Code of 


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1 1986 is amended by inserting after section 30D the fol2 lowing new section: 

3 ‘‘SEC. 30E. TEMPORARY CREDIT FOR PURCHASE OF PAS4 SENGER VEHICLES. 

5 ‘‘(a) ALLOWANCE OF CREDIT.—There shall be al6 lowed as a credit against the tax imposed by this chapter 

7 for the taxable year an amount equal to the purchase price 

8 of any qualified passenger vehicle placed in service by the 

9 taxpayer during the taxable year. 

10 ‘‘(b) MAXIMUM CREDIT.— 

11 ‘‘(1) NEW VEHICLES.—In the case of each 

12 qualified passenger vehicle the original use of which 

13 begins with the taxpayer, the credit allowed by sub14 section (a) shall not exceed— 

15 ‘‘(A) $5,000 in the case of a vehicle placed 

16 in service before January 1, 2010, and 

17 ‘‘(B) $2,500 in the case of a vehicle placed 

18 in service during 2010. 

19 ‘‘(2) USED VEHICLES.—In the case of each 

20 qualified passenger vehicle the original use of which 

21 does not begin with the taxpayer, the credit allowed 

22 by subsection (a) shall not exceed— 

23 ‘‘(A) $2,000 in the case of a vehicle placed 

24 in service before January 1, 2010, and 


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1 ‘‘(B) $1,000 in the case of a vehicle placed 

2 in service during 2010. 

3 ‘‘(c) LIMITATION BASED ON ADJUSTED GROSS IN4 COME.— 

5 ‘‘(1) IN GENERAL.—In the case of a natural 

6 person, the amount allowable as credit under this 

7 section (without regard to this subsection) for any 

8 taxable year shall be reduced (but not below zero) by 

9 the amount which bears the same ratio to the 

10 amount so allowable as— 

11 ‘‘(A) the excess (if any) of— 

12 ‘‘(i) the taxpayer’s modified adjusted 

13 gross income for such taxable year, over 

14 ‘‘(ii) $125,000 ($250,000 in the case 

15 of a joint return), bears to 

16 ‘‘(B) $10,000. 

17 ‘‘(2) MODIFIED ADJUSTED GROSS INCOME.— 

18 For purposes of paragraph (1), the term ‘modified 

19 adjusted gross income’ means the adjusted gross in20 come of the taxpayer for the taxable year increased 

21 by any amount excluded from gross income under 

22 section 911, 931, or 933. 

23 ‘‘(d) QUALIFIED PASSENGER VEHICLE.—For pur24 poses of this section— 


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1 ‘‘(1) IN GENERAL.—The term ‘qualified pas2 senger vehicle’ means any motor vehicle (as defined 

3 by section 30(c)(2)) if— 

4 ‘‘(A) the model year of such vehicle is (at 

5 the time such vehicle is placed in service by the 

6 taxpayer) not more than 3 years earlier than 

7 the most recent model year of such vehicle 

8 which is available for purchase, 

9 ‘‘(B) such vehicle is acquired for use by 

10 the taxpayer and not for resale, 

11 ‘‘(C) the amount paid by the taxpayer for 

12 such vehicle does not exceed $50,000, and 

13 ‘‘(D) such vehicle has a gross vehicle 

14 weight rating of not more than 8,500 pounds. 

15 ‘‘(2) DETERMINATION OF PRICE.—Rules similar 

16 to the rules of sections 4002(d) and 4003(c) shall 

17 apply. 

18 ‘‘(e) APPLICATION WITH OTHER CREDITS.— 

19 ‘‘(1) BUSINESS CREDIT TREATED AS PART OF

20 GENERAL BUSINESS CREDIT.—So much of the credit 

21 which would be allowed under subsection (a) for any 

22 taxable year (determined without regard to this sub23 section) that is attributable to property of a char24 acter subject to an allowance for depreciation shall 


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1 be treated as a credit listed in section 38(b) for such 

2 taxable year (and not allowed under subsection (a)). 

3 ‘‘(2) PERSONAL CREDIT.— 

4 ‘‘(A) IN GENERAL.—For purposes of this 

5 title, the credit allowed under subsection (a) for 

6 any taxable year (determined after application 

7 of paragraph (1)) shall be treated as a credit 

8 allowable under subpart A for such taxable 

9 year. 

10 ‘‘(B) LIMITATION BASED ON AMOUNT OF

11 TAX .—In the case of a taxable year to which 

12 section 26(a)(2) does not apply, the credit al13 lowed under subsection (a) for any taxable year 

14 (determined after application of paragraph (1)) 

15 shall not exceed the excess of— 

16 ‘‘(i) the sum of the regular tax liabil17 ity (as defined in section 26(b)) plus the 

18 tax imposed by section 55, over 

19 ‘‘(ii) the sum of the credits allowable 

20 under subpart A (other than this section 

21 and sections 23, 25D, and 30D) and sec22 tion 27 for the taxable year. 

23 ‘‘(f) SPECIAL RULES.—For purposes of this sec24 tion— 


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1 ‘‘(1) BASIS REDUCTION.—The basis of any 

2 property for which is credit is allowed under this 

3 section shall be reduced by the amount of such cred4 it. 

5 ‘‘(2) PROPERTY USED OUTSIDE UNITED

6 STATES, ETC., NOT QUALIFIED.—No credit shall be 

7 allowed under subsection (a) with respect to any 

8 property referred to in section 50(b) or with respect 

9 to the portion of the cost of any property taken into 

10 account under section 179. 

11 ‘‘(g) APPLICATION OF SECTION.—This section shall 

12 apply to vehicles placed in service after the date of the 

13 enactment of this section and before January 1, 2011.’’. 

14 (b) CONFORMING AMENDMENTS.— 

15 (1) Paragraph (1) of section 26(a) of such Code 

16 is amended by striking ‘‘and 30D’’ and inserting 

17 ‘‘30D, and 30E’’. 

18 (2) Subsection (a) of section 1016 of such Code 

19 is amended by striking ‘‘and’’ at the end of para20 graph (36), by striking the period at the end of 

21 paragraph (37) and inserting ‘‘, and’’, and by add22 ing at the end the following new paragraph: 

23 ‘‘(38) to the extent provided by section 

24 30E(f)(1).’’. 


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1 (3) The table of sections for subpart B of part 

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

3 amended by inserting after the item relating to sec4 tion 30D the following new item: 

‘‘Sec. 30E. Temporary credit for purchase of passenger vehicles.’’. 

5 (c) EFFECTIVE DATE.—The amendments made by 

6 this section shall apply to taxable years ending after the 

7 date of the enactment of this Act. 

Æ 


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