I 

113TH CONGRESS 

2D SESSION H. R. 4960 

To amend the Internal Revenue Code of 1986 to modify the substantiation 

rules for the donation of vehicles valued between $500 and $5,000 dollars. 

IN THE HOUSE OF REPRESENTATIVES 

JUNE 25, 2014 

Mr. YOUNG of Indiana (for himself, Ms. LINDA T. SA ́NCHEZ of California, Mr. 

REICHERT, Mrs. BLACK, Mr. KELLY of Pennsylvania, Mr. NUNES, Mr. 

TIBERI, Mr. BOUSTANY, Mr. PRICE of Georgia, Mr. SCHOCK, Mr. PAULSEN, Mr. MARCHANT, Mr. GRIFFIN of Arkansas, Mr. NEAL, Mr. LARSON

of Connecticut, Mr. PASCRELL, Mr. RANGEL, Ms. SCHWARTZ, Mr. 

DANNY K. DAVIS of Illinois, Mr. LEWIS, Mr. KIND, Mr. GERLACH, and 

Mr. RENACCI) 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 modify 

the substantiation rules for the donation of vehicles valued between $500 and $5,000 dollars. 

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 ‘‘Charitable Automobile 

5 Red-Tape Simplification Act of 2014’’ or as the ‘‘CARS 

6 Act of 2014’’. 


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1 SEC. 2. MODIFICATION OF SUBSTANTIATION RULES FOR 

2 THE DONATION OF CERTAIN VEHICLES. 

3 (a) IN GENERAL.—Paragraph (12) of section 170(f) 

4 of the Internal Revenue Code of 1986 is amended to read 

5 as follows: 

6 ‘‘(12) CONTRIBUTIONS OF USED MOTOR VEHI7 CLES, BOATS, AND AIRPLANES EXCEEDING $500 BUT

8 NOT $5,000.— 

9 ‘‘(A) IN GENERAL.—In the case of a con10 tribution of a qualified vehicle the claimed value 

11 of which exceeds $500 but not $5,000, para12 graph (8) shall not apply and no deduction 

13 shall be allowed under subsection (a) for such 

14 contribution unless the taxpayer attaches to the 

15 return for the taxable year— 

16 ‘‘(i) a statement that includes— 

17 ‘‘(I) the make, model, year of 

18 manufacture, and condition of the 

19 qualified vehicle at time of donation, 

20 and 

21 ‘‘(II) a good faith estimate of the 

22 value of the qualified vehicle at time 

23 of donation based on a widely avail24 able used vehicle pricing guide (as de25 termined by the Secretary) which 

26 takes into account unusual equipment, 


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1 unusual mileage, and physical condi2 tion of the vehicle, and 

3 ‘‘(ii) a contemporaneous written ac4 knowledgment of the contribution by the 

5 donee organization which includes the fol6 lowing information: 

7 ‘‘(I) The name and taxpayer 

8 identification number of the donor. 

9 ‘‘(II) The vehicle identification 

10 number or similar number. 

11 ‘‘(III) The condition of the do12 nated vehicle, including any engine 

13 trouble, body damage, high mileage, 

14 and any excessive wear and tear. 

15 ‘‘(IV) Whether the donee organi16 zation provided any goods or services 

17 in consideration, in whole or in part, 

18 for the qualified vehicle. 

19 ‘‘(V) A description and good 

20 faith estimate of the value of any 

21 goods or services referred to in clause 

22 (iv) or, if such goods or services con23 sist solely of intangible religious bene24 fits (as defined in paragraph (8)(B)), 

25 a statement to that effect. 


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1 ‘‘(B) INFORMATION TO SECRETARY.—A 

2 donee organization required to provide an ac3 knowledgment under this paragraph shall pro4 vide to the Secretary the information contained 

5 in the acknowledgment. Such information shall 

6 be provided at such time and in such manner 

7 as the Secretary may prescribe. 

8 ‘‘(C) QUALIFIED VEHICLE.—For purposes 

9 of this paragraph, the term ‘qualified vehicle’ 

10 means any— 

11 ‘‘(i) motor vehicle manufactured pri12 marily for use on public streets, roads, and 

13 highways, 

14 ‘‘(ii) boat, or 

15 ‘‘(iii) airplane. 

16 Such term shall not include any property which 

17 is described in section 1221(a)(1). 

18 ‘‘(D) REGULATIONS OR OTHER GUID19 ANCE.—The Secretary shall prescribe such reg20 ulations or other guidance as may be necessary 

21 to carry out the purposes of this paragraph.’’. 

22 (b) CONFORMING AMENDMENT.—Section 

23 170(f)(11)(A)(ii)(I) of such Code is amended— 

24 (1) by inserting ‘‘and’’ before ‘‘publicly’’, and 


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1 (2) by striking ‘‘and any qualified vehicle de2 scribed in paragraph (12)(A)(ii) for which an ac3 knowledgment under paragraph (12)(B)(iii) is pro4 vided’’. 

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

6 this section shall apply to taxable years beginning after 

7 December 31, 2014. 

Æ 


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