SEC. 110. REGULATIONS. 
Any standard or regulation prescribed or modified 
pursuant to this title shall be done in accordance with sec-
tion 553 of title 5, United States Code. 
TITLE II—CREDIT FOR COST OF 
MOTORCOACHES COMPLYING 
WITH FEDERAL SAFETY RE-
QUIREMENTS 
SEC. 201. CREDIT FOR COST OF MOTORCOACHES COM-
PLYING WITH FEDERAL SAFETY REQUIRE-
MENTS. 
(a) IN GENERAL.—Subpart D of part IV of sub-
chapter 1 of the Internal Revenue Code of 1986 (relating 
to business-related credits) is amended by inserting after 
section 45Q the following new section: 
‘‘SEC. 45R. CREDIT FOR COST OF MOTORCOACHES COM-
PLYING WITH FEDERAL SAFETY REQUIRE-
MENTS. 
‘‘(a) IN GENERAL.—For purposes of section 38, the 
qualified motorcoach safety credit determined under this 
subsection for any taxable year is an amount equal to 10 
percent of the aggregate amount paid or incurred by the 
taxpayer during the taxable year for— 
‘‘(1) qualified new motorcoaches, and 
‘‘(2) such improvements to any in-service mo-
torcoach which is used by the taxpayer as are nec-
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essary for such motorcoach to satisfy the require-
ments prescribed under section 102 of the Motor-
coach Enhanced Safety Act of 2009. 
‘‘(b) LIMITATION.—The credit determined under sub-
section (a) with respect to any motorcoach shall not exceed 
$45,000. 
‘‘(c) 
QUALIFIED
NEW
AND
IN-SERVICE 
MOTORCOACHES.—For purposes of this section— 
‘‘(1) QUALIFIED NEW MOTORCOACH.—The term 
‘qualified new motorcoach’ means any motorcoach— 
‘‘(A) the original use of which commences 
with the taxpayer, 
‘‘(B) which is acquired for use or lease by 
the taxpayer and not for resale, 
‘‘(C) which is property of a character sub-
ject to an allowance for depreciation, 
‘‘(D) which is made by a manufacturer, 
‘‘(E) which is manufactured after the spec-
ified effective date, and 
‘‘(F) which meets the requirements pre-
scribed under section 102 of the Motorcoach 
Enhanced Safety Act of 2009. 
‘‘(2) IN-SERVICE MOTORCOACH.—The term ‘in- 
service motorcoach’ means any motorcoach— 
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‘‘(A) which is property of a character sub-
ject to an allowance for depreciation, and 
‘‘(B) which is manufactured on or before 
the specified effective date. 
‘‘(d) OTHER DEFINITIONS AND SPECIAL RULES.— 
For purposes of this section— 
‘‘(1) MOTORCOACH.—The term ‘motorcoach’ 
means any vehicle to which the requirements pre-
scribed under section 102 of the Motorcoach En-
hanced Safety Act of 2009 apply, or would apply if 
such vehicle were manufactured after the specified 
effective date. 
‘‘(2) SPECIFIED EFFECTIVE DATE.—The term 
‘specified effective date’ means the effective date of 
the regulation prescribed under section 102(a)(1) of 
the Motorcoach Enhanced Safety Act of 2009. 
‘‘(3) BASIS
REDUCTION.—The basis of any 
property for which a credit is determined under sub-
section (a) shall be reduced by the amount of the 
credit so determined. 
‘‘(4) RECAPTURE.—The Secretary shall, by reg-
ulation, provide for recapturing the benefit of any 
credit determined under subsection (a) with respect 
to any property which ceases to be property eligible 
for such credit. 
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‘‘(5) 
PROPERTY
USED
OUTSIDE
UNITED 
STATES, ETC., NOT QUALIFIED.—No credit shall be 
determined under subsection (a) with respect to— 
‘‘(A) the portion of the cost of any prop-
erty taken into account under section 179, or 
‘‘(B) any property referred to in section 
50(b). 
‘‘(6) ELECTION
NOT
TO
TAKE
CREDIT.—No 
credit shall be determined under subsection (a) for 
any vehicle if the taxpayer elects to not have this 
section apply to such vehicle. 
‘‘(e) TERMINATION.—No credit shall be determined 
under this subsection for any taxable year ending after 
December 31, 2026.’’. 
(b) DENIAL OF DOUBLE BENEFIT.—Section 280C of 
the Internal Revenue Code of 1986 is amended by adding 
at the end the following new subsection: 
‘‘(g) CREDIT FOR COST OF MOTORCOACHES COM-
PLYING WITH FEDERAL SAFETY REQUIREMENTS.—No 
deduction shall be allowed for that portion of the expenses 
otherwise allowable as a deduction for the taxable year 
which is equal to the amount of the credit determined for 
the taxable year under section 45R(a).’’. 
(c) CONFORMING AMENDMENTS.— 
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(1) Section 38(b) of the Internal Revenue Code 
of 1986 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 add-
ing at the end the following: 
‘‘(36) the qualified motorcoach safety credit de-
termined under section 45R(a).’’. 
(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 fol-
lowing new paragraph: 
‘‘(38) to the extent provided in section 
45R(d)(3).’’. 
(3) Section 6501(m) of such Code is amended 
by inserting ‘‘45Q(d)(6),’’ after ‘‘45H(g),’’. 
(4) 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 sec-
tion 45P the following new item: 
‘‘Sec. 45R. Credit for cost of motorcoaches complying with Federal safety re-
quirements.’’. 
(d) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years ending after De-
cember 31, 2008. 
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TITLE III—OTHER PROVISIONS 
SEC. 301. DEPARTMENT OF TRANSPORTATION GRANTS. 
(a) IN GENERAL.—The Secretary of Transportation 
shall develop and administer supplemental grants, not to 
exceed $20,000, for operators of motorcoaches in order to 
assist with the cost of retrofitting motorcoaches in order 
to comply with the Federal motor vehicle safety standards 
prescribed under section 102 of the Motorcoach Enhanced 
Safety Act of 2009. 
(b) ELIGIBILITY.—To be eligible for a grant estab-
lished under subsection (a), a motorcoach operator shall— 
(1) have a fleet of not more than 25 motor-
coaches; 
(2) have total annual revenue of less than 
$5,000,000; and 
(3) demonstrate to the Secretary that— 
(A) the operator has been in business as 
an over-the-road motorcoach operator for not 
less than 3 consecutive years; and 
(B) that the operator was unable to re-
cover, through allowed tax credits established 
under section 201 in a consecutive 2 year pe-
riod, the full cost of retrofitting motorcoaches 
in order to comply with the applicable Federal 
motor vehicle safety standards. 
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(c) GRANT REQUIREMENTS.—A grant under this sec-
tion shall be subject to all of the terms and conditions 
applicable to subrecipients who provide intercity bus trans-
portation under section 5311(f) of title 49, United States 
Code, and such other terms and conditions as the Sec-
retary may prescribe. 
SEC. 302. SMALL BUSINESS ADMINISTRATION LOANS AND 
LOAN GUARANTEES. 
Section 7(a) of the Small Business Act (15 U.S.C. 
636(a)) is amended— 
(1) by redesignating the second paragraph (32), 
as added by section 208 of the Military Reservist 
and Veteran Small Business Reauthorization and 
Opportunity Act of 2008 (Public Law 110–186), as 
paragraph (33); and 
(2) by adding at the end the following: 
‘‘(34) MOTORCOACHES.— 
‘‘(A) IN
GENERAL.—The Administration 
may make loans under this subsection to a 
small business concern that is a motorcoach 
manufacturer and to a small business concern 
that is a provider of motorcoach services, in-
cluding to facilitate retrofitting of motorcoaches 
for occupant protection. 
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‘‘(B) COUNSELING
WITH
RESPECT
TO 
AVAILABLE
ASSISTANCE.—The Administrator 
shall provide a small business concern described 
in subparagraph (A) that is applying for a loan 
under this subsection with counseling and ad-
vice with respect to other assistance programs 
of the Administration that may be available to 
such concern. 
‘‘(C) DEFINITIONS.—In this paragraph, 
the terms ‘motorcoach’, ‘motorcoach manufac-
turer’, and ‘provider of motorcoach services’ 
have the meanings given those terms in section 
101 of the Motorcoach Enhanced Safety Act of 
2009.’’. 
Æ 
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