I 
111TH CONGRESS 
1ST SESSION H. R. 1808 
To amend the Internal Revenue Code of 1986 to provide for consumer 
rebates for purchases of certain new passenger motor vehicles. 
IN THE HOUSE OF REPRESENTATIVES 
MARCH 31, 2009 
Ms. SPEIER (for herself and Mr. THOMPSON 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 provide 
for consumer rebates for purchases of certain new pas-
senger motor 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 ‘‘Clean Car Rebate Act 
of 2009’’. 
SEC. 2. CONSUMER REBATE FOR PURCHASES OF CERTAIN 
NEW PASSENGER MOTOR VEHICLES. 
(a) IN GENERAL.—Subpart C of part IV of sub-
chapter A of chapter 1 of the Internal Revenue Code of 
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1986 is amended by inserting after section 36 the fol-
lowing new section: 
‘‘SEC. 36A. CONSUMER REBATE FOR PURCHASES OF CER-
TAIN NEW PASSENGER MOTOR VEHICLES. 
‘‘(a) IN GENERAL.—There shall be allowed as a cred-
it against the tax imposed by this chapter for the taxable 
year the applicable amount for each qualified vehicle 
placed in service by the taxpayer in the taxable year. 
‘‘(b) APPLICABLE AMOUNT.—For purposes of sub-
section (a)— 
‘‘(1) 2009.—In the case of a taxable year be-
ginning in 2009, the applicable amount shall be de-
termined in accordance with the following table: 
‘‘If miles per gallon rating for the 
qualified vehicle for 2009 is: 
The applicable amount is: 
Less than 28 mpg ........................................................................
$0
28 mpg or more but not more than 29 mpg ...............................
$1,000
More than 29 mpg but not more than 30 mpg ...........................
$1,500
More than 30 mpg but not more than 32 mpg ...........................
$2,000
More than 32 mpg .......................................................................
$2,500. 
‘‘(2) 2010.—In the case of a taxable year be-
ginning in 2010, the applicable amount shall be de-
termined in accordance with the following table: 
‘‘If miles per gallon rating for the 
qualified vehicle for 2010 is: 
The applicable amount is: 
Less than 30 mpg ........................................................................
30 mpg or more but not more than 31 mpg ...............................
$1,000
More than 31 mpg but not more than 34 mpg ...........................
$1,500
More than 34 mpg .......................................................................
$2,500. 
‘‘(3) AFTER 2010.—For taxable years beginning 
after December 31, 2010, the Secretary, in consulta-
tion with the Environmental Protection Agency, 
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shall prescribe tables under which the applicable 
amount is determined in accordance with the fol-
lowing: 
‘‘(A) The applicable amount shall be deter-
mined in such a manner as to create substantial 
consumer demand by 2015 for new passenger 
motor vehicles with fuel economy that meets or 
exceeds the requirements of corporate average 
fuel economy for passenger automobiles pursu-
ant to section 32902 of title 49, United States 
Code, otherwise required of manufacturers by 
2020. 
‘‘(B) The aggregate amount of revenue 
foregone to the United States Treasury for any 
calendar year by reason of the credit allowable 
under this section for taxable years beginning 
in such calendar year does not exceed the sum 
of— 
‘‘(i) the aggregate amount of such 
revenue foregone under this section for 
taxable years beginning in calendar year 
2009, plus 
‘‘(ii) 10 percent of the amount deter-
mined under clause (i). 
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