I 

111TH CONGRESS 

1ST SESSION H. R. 3383 

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 HOUSE OF REPRESENTATIVES 

JULY 29, 2009 

Mr. BLUMENAUER (for himself and Ms. GRANGER) 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 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 2009’’. 

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 

9 1986 (relating to business-related credits) is amended by 

10 adding at the end the following new section: 

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1 ‘‘SEC. 45R. IDLING REDUCTION CREDIT. 

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

3 the idling reduction credit determined under this section 

4 for the taxable year is an amount equal to 50 percent of 

5 the amount paid or incurred for each qualified idling re6 duction device placed in service by the taxpayer during the 

7 taxable year. 

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

9 a credit under subsection (a) shall not exceed $3,000 per 

10 device. 

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

12 (a)— 

13 ‘‘(1) QUALIFIED IDLING REDUCTION DEVICE.— 

14 The term ‘qualified idling reduction device’ means 

15 any device or system of devices— 

16 ‘‘(A) of a kind chiefly used for highway 

17 transportation in combination with a trailer or 

18 semi-trailer, 

19 ‘‘(B) which is designed to provide to such 

20 vehicle those services (including heat, air condi21 tioning, and electricity) that would otherwise re22 quire the operation of the main drive engine 

23 while the vehicle is temporarily parked or re24 mains stationary, 

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

26 with the taxpayer, 

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1 ‘‘(D) which is acquired for use by the tax2 payer and not for resale, and 

3 ‘‘(E) which is determined by the Adminis4 trator of the Environmental Protection Agency 

5 to reduce long-duration idling of such vehicle at 

6 a motor vehicle rest stop or other location 

7 where such vehicles are temporarily parked or 

8 remain stationary. 

9 ‘‘(2) LONG-DURATION IDLING.—The term ‘long10 duration idling’ means the operation of a main drive 

11 engine for a period greater than 5 consecutive min12 utes where the main drive engine is not engaged in 

13 gear. Such term does not apply to routine stoppages 

14 associated with traffic movement or congestion, ac15 tions taken by government personnel, required rou16 tine maintenance, and or prevention of safety or 

17 health emergency. 

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

19 section— 

20 ‘‘(1) REDUCTION IN BASIS.—If a credit is de21 termined under this section with respect to any 

22 property by reason of expenditures described in sub23 section (a), the basis of such property shall be re24 duced by the amount of the credit so determined. 

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

2 deduction or credit shall be allowed under any other 

3 provision of this chapter with respect to the amount 

4 of the credit determined under this section. 

5 ‘‘(e) ELECTION NOT TO CLAIM CREDIT.—This sec6 tion shall not apply to a taxpayer for any taxable year 

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

8 such taxable year.’’. 

9 (b) CREDIT TO BE PART OF GENERAL BUSINESS

10 CREDIT.—Subsection (b) of section 38 of such Code (re11 lating to general business credit) is amended by striking 

12 ‘‘ plus’’ at the end of paragraph (34), by striking the pe13 riod at the end of paragraph (35) and inserting ‘‘, plus’’, 

14 and by adding at the end the following new paragraph: 

15 ‘‘(36) the idling reduction credit determined 

16 under section 45R(a).’’. 

17 (c) CONFORMING AMENDMENTS.— 

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

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

20 amended by inserting after the item relating to sec21 tion 45Q the following new item: 

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

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

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

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

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1 inserting ‘‘, and’’, and by adding at the end the fol2 lowing: 

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

4 which a credit was allowed under section 45R, to the 

5 extent provided in section 45R(d)(1).’’. 

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

7 this section shall apply to taxable years beginning after 

8 December 31, 2009. 

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