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[Congressional Bills 111th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3383 Introduced in House (IH)]

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.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Idling Reduction Tax Credit Act of 
2009''.

SEC. 2. IDLING REDUCTION TAX CREDIT.

    (a) In General.--Subpart D of part IV of subchapter A of chapter 1 
of the Internal Revenue Code of 1986 (relating to business-related 
credits) is amended by adding at the end the following new section:

``SEC. 45R. IDLING REDUCTION CREDIT.

    ``(a) General Rule.--For purposes of section 38, the idling 
reduction credit determined under this section for the taxable year is 
an amount equal to 50 percent of the amount paid or incurred for each 
qualified idling reduction device placed in service by the taxpayer 
during the taxable year.
    ``(b) Limitation.--The maximum amount allowed as a credit under 
subsection (a) shall not exceed $3,000 per device.
    ``(c) Definitions.--For purposes of subsection (a)--
            ``(1) Qualified idling reduction device.--The term 
        `qualified idling reduction device' means any device or system 
        of devices--
                    ``(A) of a kind chiefly used for highway 
                transportation in combination with a trailer or semi-
                trailer,
                    ``(B) which is designed to provide to such vehicle 
                those services (including heat, air conditioning, and 
                electricity) that would otherwise require the operation 
                of the main drive engine while the vehicle is 
                temporarily parked or remains stationary,
                    ``(C) the original use of which commences with the 
                taxpayer,
                    ``(D) which is acquired for use by the taxpayer and 
                not for resale, and
                    ``(E) which is determined by the Administrator of 
                the Environmental Protection Agency to reduce long-
                duration idling of such vehicle at a motor vehicle rest 
                stop or other location where such vehicles are 
                temporarily parked or remain stationary.
            ``(2) Long-duration idling.--The term `long-duration 
        idling' means the operation of a main drive engine for a period 
        greater than 5 consecutive minutes where the main drive engine 
        is not engaged in gear. Such term does not apply to routine 
        stoppages associated with traffic movement or congestion, 
        actions taken by government personnel, required routine 
        maintenance, and or prevention of safety or health emergency.
    ``(d) No Double Benefit.--For purposes of this section--
            ``(1) Reduction in basis.--If a credit is determined under 
        this section with respect to any property by reason of 
        expenditures described in subsection (a), the basis of such 
        property shall be reduced by the amount of the credit so 
        determined.
            ``(2) Other deductions and credits.--No deduction or credit 
        shall be allowed under any other provision of this chapter with 
        respect to the amount of the credit determined under this 
        section.
    ``(e) Election Not To Claim Credit.--This section shall not apply 
to a taxpayer for any taxable year if such taxpayer elects to have this 
section not apply for such taxable year.''.
    (b) Credit To Be Part of General Business Credit.--Subsection (b) 
of section 38 of such Code (relating to general business credit) is 
amended by striking `` plus'' at the end of paragraph (34), by striking 
the period at the end of paragraph (35) and inserting ``, plus'', and 
by adding at the end the following new paragraph:
            ``(36) the idling reduction credit determined under section 
        45R(a).''.
    (c) Conforming Amendments.--
            (1) The table of sections for subpart D of part IV of 
        subchapter A of chapter 1 of such Code is amended by inserting 
        after the item relating to section 45Q the following new item:

``Sec. 45R. Idling reduction credit.''.
            (2) Section 1016(a) of such Code is amended by striking 
        ``and'' at the end of paragraph (36), by striking the period at 
        the end of paragraph (37) and inserting ``, and'', and by 
        adding at the end the following:
            ``(38) in the case of a facility with respect to which a 
        credit was allowed under section 45R, to the extent provided in 
        section 45R(d)(1).''.
    (d) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2009.
                                 <all>
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