I 
109TH CONGRESS 
2D SESSION 
H. R. 6310 
To amend the Internal Revenue Code of 1986 to provide a nonrefundable 
credit for the purchase of energy efficient tires. 
IN THE HOUSE OF REPRESENTATIVES 
SEPTEMBER 29, 2006 
Mr. WELLER introduced the following bill; which was referred to the Com-
mittee on Ways and Means, and in addition to the Committee on Energy 
and Commerce, for a period to be subsequently determined by the Speak-
er, in each case for consideration of such provisions as fall within the ju-
risdiction of the committee concerned 
A BILL 
To amend the Internal Revenue Code of 1986 to provide 
a nonrefundable credit for the purchase of energy effi-
cient tires. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. NONREFUNDABLE CREDIT FOR ENERGY EFFI-
CIENT TIRES. 
(a) IN GENERAL.—Subpart A of part IV of sub-
chapter A of chapter 1 of the Internal Revenue Code of 
1986 (relating to nonrefundable personal credits) is 
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amended by inserting after section 25D the following new 
section: 
‘‘SEC. 25E. ENERGY EFFICIENT TIRES. 
‘‘(a) ALLOWANCE OF CREDIT.—In the case of an in-
dividual, there shall be allowed as a credit against the tax 
imposed by this chapter for the taxable year an amount 
equal to $15 for each qualified energy efficient tire— 
‘‘(1) which is purchased by the taxpayer during 
the taxable year for use by the taxpayer, 
‘‘(2) the original use of which commences with 
the taxpayer, and 
‘‘(3) which is placed in service by the taxpayer 
during the taxable year. 
‘‘(b) DEFINITION.—For purposes of this section, the 
term ‘qualified energy efficient tire’ means a tire certified 
as a qualified energy efficient tire pursuant to regulations 
issued under section 30123(d) of title 49, United States 
Code, that is purchased for use by the taxpayer and not 
for resale. 
‘‘(c) LIMITATION BASED ON AMOUNT OF TAX.—In 
the case of a taxable year to which section 26(a)(2) does 
not apply, the credit allowed under subsection (a) for any 
taxable year shall not exceed the excess of— 
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‘‘(1) the sum of the regular tax liability (as de-
fined in section 26(b)) plus the tax imposed by sec-
tion 55, over 
‘‘(2) the sum of the credits allowable under this 
subpart (other than this section) and section 27 for 
the taxable year. 
‘‘(d) CARRYFORWARDS OF UNUSED CREDIT.— 
‘‘(1) RULE
FOR
YEARS
IN
WHICH
ALL
PER-
SONAL CREDITS ALLOWED AGAINST REGULAR AND 
ALTERNATIVE MINIMUM TAX.—In the case of a tax-
able year to which section 26(a)(2) applies, if the 
credit allowable under subsection (a) for any taxable 
year exceeds the limitation imposed by section 
26(a)(2) for such taxable year reduced by the sum 
of the credits allowable under this subpart (other 
than this section and sections 23, 25D, and 1400C), 
such excess shall be carried to the succeeding tax-
able year and added to the credit allowable under 
subsection (a) for such taxable year. 
‘‘(2) RULE FOR OTHER YEARS.—In the case of 
a taxable year to which section 26(a)(2) does not 
apply, if the credit allowable under subsection (a) for 
any taxable year exceeds the limitation imposed by 
subsection (c) for such taxable year, such excess 
shall be carried to the succeeding taxable year and 
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added to the credit allowable under subsection (a) 
for such taxable year.’’. 
(b) CONFORMING AMENDMENTS.— 
(1) Section 23 of such Code is amended— 
(A) in subsection (b)(4)(B) by inserting 
‘‘and section 25E’’ after ‘‘this section’’, and 
(B) in subsection (c)(1) by striking ‘‘25D 
and’’ and inserting ‘‘25D, 25E, and’’. 
(2) Section 24(b)(3)(B) of such Code is amend-
ed by striking ‘‘and 25B’’ and inserting ‘‘25B, 25E, 
and’’. 
(3) Clauses (i) and (ii) of section 25(e)(1)(C) of 
such Code is both amended by inserting ‘‘25E,’’ 
after ‘‘25D,’’. 
(4) Section 25D(c) of such Code is amended— 
(A) in paragraph (1) by inserting ‘‘and 
section 25E’’ after ‘‘this section’’, and 
(B) in paragraph (2) by striking ‘‘and 
25B’’ and inserting ‘‘25B, and 25E’’. 
(5) Section 904(i) of such Code is amended by 
striking ‘‘and 25D’’ and inserting ‘‘and 25E’’. 
(6) Section 1400C(d) of such Code is amend-
ed— 
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(A) in paragraph (1) by striking ‘‘and sec-
tion 25D’’ and inserting ‘‘, 25D, and 25E’’, 
and 
(B) in paragraph (2) by striking ‘‘and 
25D’’ and inserting ‘‘25D, and 25E’’. 
(7) The table of sections for subpart A of part 
IV of subchapter A of chapter 1 of such Code (relat-
ing to nonrefundable personal credits) is amended by 
inserting after the item relating to section 25D the 
following new item: 
‘‘Sec. 25E. Energy efficient tires.’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to property placed in service in 
taxable years beginning after December 31, 2006. 
SEC. 2. ENERGY EFFICIENT TIRE LABELING. 
Section 30123 of title 49, United States Code, is 
amended by inserting after subsection (c) the following: 
‘‘(d) ENERGY EFFICIENT TIRE LABELING.—(1) The 
Secretary shall, by regulation, establish a system for the 
permanent labeling of tires, with respect to energy effi-
ciency, similar to the system for other tire attributes con-
tained in section 575.104 of title 49, Code of Federal Reg-
ulations. Such regulations shall establish criteria for certi-
fying replacement passenger tires as qualified energy effi-
cient tires. 
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‘‘(2) The primary factor for certifying replacement 
tires as qualified energy efficient tires under the regula-
tions required by this subsection shall be achieving a roll-
ing resistance coefficient that is at least 10 percent lower 
than the average rolling resistance coefficient (determined 
by mathematical mean) among replacement passenger car 
tires of comparable price, size, traction, speed capability, 
and wear resistance, as determined for the year 2006. 
‘‘(3) No replacement tire shall be certified as a quali-
fied energy efficient tire under the regulations required by 
this subsection if such tire has— 
‘‘(A) a uniform tire quality grade rating 
below— 
‘‘(i) grade ‘A’ for traction; 
‘‘(ii) grade ‘300’ for treadwear; or 
‘‘(iii) grade ‘B’ for temperature; and 
‘‘(B) a speed rating of S or T. 
‘‘(4) As used in this subsection— 
‘‘(A) the term ‘uniform tire quality grade’ 
means the grade given a tire under the National 
Highway Traffic Safety Administration’s Uniform 
Tire Quality Grading System (section 575.104 of 
title 49, Code of Federal Regulations); 
‘‘(B) the term ‘rolling resistance coefficient’ 
means the value of the rolling resistance force di-
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vided by the wheel load, as determined by the ‘SAE 
J1269’ or ‘SAE J2452’ tests developed by the Soci-
ety of Automotive Engineers; and 
‘‘(C) the term ‘replacement passenger car tires’ 
means passenger car tires within the scope of section 
575 of title 49, Code of Federal Regulations, that 
are not original tires included on a passenger vehicle 
by the vehicle manufacturer.’’. 
Æ 
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