I 
109TH CONGRESS 
1ST SESSION 
H. R. 652
To amend the Internal Revenue Code of 1986 to allow a credit against 
income tax for taxpayers owning certain commercial power takeoff vehicles. 
IN THE HOUSE OF REPRESENTATIVES 
FEBRUARY 8, 2005
Mr. LEWIS of Kentucky (for himself, Mr. BAKER, Mr. BEAUPREZ, Mr. 
BERRY, Mr. BISHOP of New York, Mrs. BLACKBURN, Mr. BLUNT, Mr. 
BOSWELL, Mrs. CAPITO, Mr. DAVIS of Tennessee, Mr. LINCOLN DIAZ-
BALART of Florida, Mr. EHLERS, Mr. ENGLISH of Pennsylvania, Mr. 
FOLEY, Mr. GARRETT of New Jersey, Mr. GOODE, Mr. GORDON, Mr. 
GREEN of Wisconsin, Mr. HAYES, Mr. HAYWORTH, Mr. HOLDEN, Mr. 
JOHNSON of Illinois, Mr. LARSEN of Washington, Mr. LEWIS of Georgia, 
Mr. MCINTYRE, Mr. MATHESON, Mr. GARY G. MILLER of California, 
Mrs. NORTHUP, Mr. PETRI, Mr. PLATTS, Mr. REHBERG, Mr. ROGERS of 
Michigan, Mr. SHAW, Mr. SHUSTER, Mr. SIMMONS, Mr. TERRY, Mr. 
WAMP, Mr. WELLER, Mr. WICKER, and Mr. WILSON of South Carolina) 
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 against income tax for taxpayers owning certain 
commercial power takeoff 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 ‘‘Fuel Tax Equalization 
Credit for Substantial Power Takeoff Vehicles Act of 
2005’’. 
SEC. 2. CREDIT FOR TAXPAYERS OWNING COMMERCIAL 
POWER TAKEOFF VEHICLES. 
(a) IN GENERAL.—Subpart D of part IV of sub-
chapter 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. 
45J. 
COMMERCIAL 
POWER 
TAKEOFF 
VEHICLES 
CREDIT. 
‘‘(a) GENERAL RULE.—For purposes of section 38, 
the amount of the commercial power takeoff vehicles credit 
determined under this section for the taxable year is $250 
for each qualified commercial power takeoff vehicle owned 
by the taxpayer as of the close of the calendar year in 
which or with which the taxable year of the taxpayer ends. 
‘‘(b) DEFINITIONS.—For purposes of this section—
‘‘(1) QUALIFIED COMMERCIAL POWER TAKEOFF 
VEHICLE.—The term ‘qualified commercial power 
takeoff vehicle’ means any highway vehicle described 
in paragraph (2) which is propelled by any fuel sub-
ject to tax under section 4041 or 4081 if such vehi-
cle is used in a trade or business or for the produc-
tion of income (and is licensed and insured for such 
use). 
‘‘(2) HIGHWAY VEHICLE DESCRIBED.—A high-
way vehicle is described in this paragraph if such ve-
hicle is—
‘‘(A) designed to engage in the daily collec-
tion of refuse or recyclables from homes or 
businesses and is equipped with a mechanism 
under which the vehicle’s propulsion engine pro-
vides the power to operate a load compactor, or 
‘‘(B) designed to deliver ready mixed con-
crete on a daily basis and is equipped with a 
mechanism under which the vehicle’s propulsion 
engine provides the power to operate a mixer 
drum to agitate and mix the product en route 
to the delivery site. 
‘‘(c) EXCEPTION FOR VEHICLES USED BY GOVERN-
MENTS, ETC.—No credit shall be allowed under this sec-
tion for any vehicle owned by any person at the close of 
a calendar year if such vehicle is used at any time during 
such year by—
‘‘(1) the United States or an agency or instru-
mentality thereof, a State, a political subdivision of 
a State, or an agency or instrumentality of one or 
more States or political subdivisions, or
‘‘(2) an organization exempt from tax under 
section 501(a). 
‘‘(d) DENIAL OF DOUBLE BENEFIT.—The amount of 
any deduction under this subtitle for any tax imposed by 
subchapter B of chapter 31 or part III of subchapter A 
of chapter 32 for any taxable year shall be reduced (but 
not below zero) by the amount of the credit determined 
under this subsection for such taxable year.’’. 
(b) CREDIT MADE PART OF GENERAL BUSINESS 
CREDIT.—Subsection (b) of section 38 of the Internal 
Revenue Code of 1986 (relating to general business credit) 
is amended by striking ‘‘plus’’ at the end of paragraph 
(18), by striking the period at the end of paragraph (19) 
and inserting ‘‘, plus’’, and by adding at the end the fol-
lowing new paragraph: 
‘‘(20) the commercial power takeoff vehicles 
credit under section 45J(a).’’. 
(c) CLERICAL AMENDMENT.—The table of sections 
for subpart D of part IV of subchapter A of chapter 1 
of the Internal Revenue Code of 1986 is amended by add-
ing at the end the following new item:
‘‘Sec. 45J. Commercial power takeoff vehicles credit.’’.
(d) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years ending after De-
cember 31, 2004.
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