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 Min-
nesota, 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. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘No Special Tax Sub-
sidies for Gas Guzzlers Act of 2006’’. 
VerDate Aug 31 2005 
02:30 Jun 10, 2006
Jkt 049200
PO 00000
Frm 00001
Fmt 6652
Sfmt 6201
E:\BILLS\H5579.IH
H5579
jcorcoran on PROD1PC62 with BILLS
SEC. 2. INCLUSION OF HEAVIER VEHICLES AND SPORT 
UTILITY VEHICLES IN LIMITATION ON DE-
PRECIATION OF CERTAIN LUXURY AUTO-
MOBILES. 
(a) IN GENERAL.—Section 280F(d)(5)(A) of the In-
ternal Revenue Code of 1986 (defining passenger auto-
mobile) is amended by striking clause (ii) and all that fol-
lows and inserting the following new clause: 
‘‘(ii)(I) except as provided in sub-
clause (II) or (III), which is rated at 8,500 
pounds unloaded gross vehicle weight or 
less, 
‘‘(II) in the case of a truck or van, 
which is rated at 8,500 pounds gross vehi-
cle weight or less, or 
‘‘(III) in the case of a sport utility ve-
hicle, which is rated at 14,000 pounds 
gross vehicle weight or less.’’. 
(b) DEFINITION.—Section 280F(d)(5) of such Code 
is amended by adding at the end the following new sub-
paragraph: 
‘‘(C) SPORT UTILITY VEHICLE.—The term 
‘sport utility vehicle’ means a medium duty pas-
senger vehicle (as defined in regulations pre-
scribed by the Administrator of the Environ-
mental Protection Agency for purposes of the 
VerDate Aug 31 2005 
02:30 Jun 10, 2006
Jkt 049200
PO 00000
Frm 00002
Fmt 6652
Sfmt 6201
E:\BILLS\H5579.IH
H5579
jcorcoran on PROD1PC62 with BILLS
administration of title II of the Clean Air Act 
(42 U.S.C. 7521 et seq.)). Such term does not 
include any vehicle which— 
‘‘(i) does not have the primary load 
carrying device or container attached, 
‘‘(ii) has a seating capacity of more 
than 12 individuals, 
‘‘(iii) is designed for more than 9 indi-
viduals in seating rearward of the driver’s 
seat, 
‘‘(iv) is equipped with an open cargo 
area, or a covered box not readily acces-
sible from the passenger compartment, of 
at least 72.0 inches in interior length, or 
‘‘(v) has an integral enclosure, fully 
enclosing the driver compartment and load 
carrying device, does not have seating rear-
ward of the driver’s seat, and has no body 
section protruding more than 30 inches 
ahead of the leading edge of the wind-
shield.’’. 
(c) CONFORMING AMENDMENT.—Subparagraph (B) 
of section 179(b)(6) of such Code is amended to read as 
follows: 
VerDate Aug 31 2005 
02:30 Jun 10, 2006
Jkt 049200
PO 00000
Frm 00003
Fmt 6652
Sfmt 6201
E:\BILLS\H5579.IH
H5579
jcorcoran on PROD1PC62 with BILLS
‘‘(B) SPORT UTILITY VEHICLE.—For pur-
poses of subparagraph (A), the term ‘sport util-
ity vehicle’ means a sport utility vehicle (as de-
fined by section 280F(d)(5)(C)) which is not 
subject to section 280F.’’. 
(d) EFFECTIVE DATE.—The amendments made by 
this section shall apply to property placed in service after 
the date of the enactment of this Act. 
SEC. 3. IMPOSITION OF GAS GUZZLER TAX WITH RESPECT 
TO SPORT UTILITY VEHICLES. 
(a) 
IN
GENERAL.—Clause 
(ii) 
of 
section 
4064(b)(1)(A) of the Internal Revenue Code of 1986 (de-
fining automobile) is amended to read as follows: 
‘‘(ii)(I) except as provided in sub-
clause (II), which is rated at 8,500 pounds 
unloaded gross vehicle weight or less, or 
‘‘(II) in the case of a sport utility ve-
hicle (within the meaning of section 
280F(d)(5)), which is rated at 14,000 
pounds gross vehicle weight or less.’’. 
(b) EFFECTIVE DATE.—The amendment made by 
this section shall apply to sales after the date of the enact-
ment of this Act. 
Æ 
VerDate Aug 31 2005 
02:30 Jun 10, 2006
Jkt 049200
PO 00000
Frm 00004
Fmt 6652
Sfmt 6301
E:\BILLS\H5579.IH
H5579
jcorcoran on PROD1PC62 with BILLS