(B) CONTENTS.—Such standards may in-
clude seatbelts or other occupant protection sys-
tems, passive or otherwise, for passengers, in-
cluding those in child safety restraint systems. 
(C) CONSULTATION.—Prior to promul-
gating such standards, the Secretary shall con-
sult with affected parties, as appropriate, on 
the proceedings leading to the promulgation of 
the standards required by this subparagraph. 
Any communications concerning such consulta-
tion shall be included in the public record of the 
proceedings leading to the promulgation of such 
standards and shall be subject to public com-
ment. 
(2) ROOF STRENGTH.— 
(A) RESEARCH AND TESTING.—The Sec-
retary shall conduct research and testing on 
roof strength to determine the method or meth-
ods that provide adequate survival space for all 
seating positions. 
(B) STANDARDS.—Not later than 3 years 
after the date of enactment of this Act, the Sec-
retary shall prescribe roof strength standards 
for motorcoaches based on the results of such 
research and testing and taking into account all 
VerDate Mar 15 2010 
03:02 Apr 08, 2011
Jkt 099200
PO 00000
Frm 00015
Fmt 6652
Sfmt 6201
E:\BILLS\H1390.IH
H1390
jbell on DSKDVH8Z91PROD with BILLS
motorcoach window dimensions and highway 
size and weight restrictions. 
(3) WINDOW GLAZING.— 
(A) RESEARCH AND TESTING.—The Sec-
retary shall conduct research and testing on ad-
vanced window glazing and securement to de-
termine the best method or methods for window 
glazing to prevent motorcoach occupant protec-
tion ejection. 
(B) STANDARDS.—Not later than 3 years 
after the date of enactment of this Act, the Sec-
retary shall revise window glazing standards for 
motorcoaches based on the results of such re-
search and testing and taking into account all 
motorcoach window dimensions and highway 
height and weight restrictions. 
(4) FIRE PREVENTION AND MITIGATION.— 
(A) RESEARCH AND TESTING.—The Sec-
retary shall conduct research and testing to de-
termine the most prevalent causes of motor-
coach fires and the best methods to prevent 
such fires and to mitigate the effect of such 
fires, both inside and outside the motorcoach. 
(B) STANDARDS.—Not later than 3 years 
after the date of enactment of this Act, the Sec-
VerDate Mar 15 2010 
03:02 Apr 08, 2011
Jkt 099200
PO 00000
Frm 00016
Fmt 6652
Sfmt 6201
E:\BILLS\H1390.IH
H1390
jbell on DSKDVH8Z91PROD with BILLS
retary shall promulgate fire prevention and 
mitigation standards for motorcoaches, based 
on the results of the Secretary’s research and 
testing, taking into account motorcoach high-
way size and weight restrictions. 
(5) EMERGENCY EVACUATION DESIGN.— 
(A) RESEARCH AND TESTING.—The Sec-
retary shall conduct research and testing to de-
termine any necessary changes in motorcoach 
design standards, including windows and doors, 
to improve motorcoach emergency evacuation. 
(B) STANDARDS.—Not later than 3 years 
after the date of enactment of this Act, the Sec-
retary shall promulgate motorcoach emergency 
evacuation design standards, including— 
(i) window standards that enhance the 
use of windows for emergency evacuation 
to the maximum extent feasible, while not 
detracting from the window glazing stand-
ards to be promulgated under this sub-
section; and 
(ii) door standards, including design 
of the wheelchair lift door for emergency 
evacuation use. Such standards shall take 
VerDate Mar 15 2010 
03:02 Apr 08, 2011
Jkt 099200
PO 00000
Frm 00017
Fmt 6652
Sfmt 6201
E:\BILLS\H1390.IH
H1390
jbell on DSKDVH8Z91PROD with BILLS
into account motorcoach highway size and 
weight restrictions. 
(6) GENERAL PROVISIONS.— 
(A) EFFECT
ON
STATE
AND
LOCAL 
LAWS.—Notwithstanding any provision of chap-
ter 301 of title 49, United States Code, a State 
or a political subdivision of a State may not 
adopt or enforce a law or regulation related to 
a motorcoach crash avoidance and occupant 
protection system prior to the effective date of 
the regulations promulgated pursuant to this 
subsection. 
(B) APPLICABILITY OF STANDARDS.—The 
standards prescribed under paragraphs (1) 
through (5) shall require motorcoaches manu-
factured after the last day of 3-year period be-
ginning on the date on which such standards 
are prescribed to be engineered and equipped to 
meet such standards. 
(C) LIMITATION
ON
STATUTORY
CON-
STRUCTION.—Nothing in this subsection or in 
the regulations prescribed pursuant to this sub-
section shall be construed as indicating an in-
tention by Congress to affect, change, or modify 
in any way the liability, if any, of a motorcoach 
VerDate Mar 15 2010 
03:02 Apr 08, 2011
Jkt 099200
PO 00000
Frm 00018
Fmt 6652
Sfmt 6201
E:\BILLS\H1390.IH
H1390
jbell on DSKDVH8Z91PROD with BILLS
manufacturer or motorcoach owner or operator 
under applicable law to buses or motorcoaches, 
manufactured and operated with or without 
passenger seat belts or other passenger re-
straint systems, prior to the effective date of 
the regulations promulgated pursuant to this 
subsection. 
(b) 
SAFETY
STANDARDS
FOR
EXISTING 
MOTORCOACHES.— 
(1) IN GENERAL.—Not later than 3 years after 
the date of enactment of this subsection, the Sec-
retary shall prescribe standards for motorcoaches 
that are manufactured before the date that is 3 
years after the date on which the standards required 
under subsection (a) are prescribed, taking into ac-
count the limitations posed by the need to retrofit 
existing motorcoaches. Such standards shall have the 
same objectives as the standards required under 
paragraphs (1) through (5) of subsection (a), but 
may differ from such standards based on what is 
technically feasible for existing motorcoaches. 
(2) STANDARDS FOR COMPONENT PARTS AND 
EQUIPMENT.—In lieu of promulgating comprehen-
sive standards for motorcoaches under paragraph 
(1), the Secretary may develop standards for various 
VerDate Mar 15 2010 
03:02 Apr 08, 2011
Jkt 099200
PO 00000
Frm 00019
Fmt 6652
Sfmt 6201
E:\BILLS\H1390.IH
H1390
jbell on DSKDVH8Z91PROD with BILLS
component parts and equipment of motorcoaches 
that would increase occupant protection. 
(3) EFFECTIVE DATE.—The effective date for 
the standards prescribed pursuant to this subsection 
shall be the same as the effective date for the stand-
ards prescribed pursuant to subsection (a). 
(4) CERTIFICATION.—The Secretary shall es-
tablish, by regulation, a system whereby the 
motorcoaches to which the standards prescribed 
under paragraph (1) apply shall be certified as in 
compliance with such standards. Such certification 
shall be carried out by the Secretary or by private 
parties at the discretion and authorization of the 
Secretary. 
(c) COMPLIANCE TIMETABLES.— 
(1) EFFECTIVE DATE.—The effective date of 
the standards prescribed under subsections (a) and 
(b) shall be 3 years after the date on which such 
final standards are promulgated. All motorcoaches 
manufactured after such date shall comply with such 
standards. 
(2) PHASED IN REQUIREMENTS.— 
(A) FIRST PHASE.—Not later than 6 years 
after the effective date of the standards pre-
scribed under subsections (a) and (b), a motor-
VerDate Mar 15 2010 
03:02 Apr 08, 2011
Jkt 099200
PO 00000
Frm 00020
Fmt 6652
Sfmt 6201
E:\BILLS\H1390.IH
H1390
jbell on DSKDVH8Z91PROD with BILLS
(B) PREEMPTION.—Notwithstanding any 
provision of chapter 301 of title 49, United 
States Code, a State or a political subdivision 
of a State may not adopt or enforce a law or 
regulation related to any of the standards re-
quired by subsections (a) and (b) during the 
time periods set forth in paragraphs (1) and 
(2). 
(d) DEFINITION OF MOTORCOACH.—In this section, 
the term ‘‘motorcoach’’ means an over-the-road bus, char-
acterized by an elevated passenger deck located over a 
baggage compartment. 
TITLE II—CREDIT FOR COST OF 
MOTORCOACHES COMPLYING 
WITH FEDERAL SAFETY RE-
QUIREMENTS 
SEC. 201. CREDIT FOR COSTS OF MOTORCOACHES COM-
PLYING WITH FEDERAL SAFETY REQUIRE-
MENTS. 
(a) IN GENERAL.—Subpart D of part IV of sub-
chapter A of chapter 1 of the Internal Revenue Code of 
1986 is amended by inserting after section 45R the fol-
lowing new section: 
VerDate Mar 15 2010 
03:02 Apr 08, 2011
Jkt 099200
PO 00000
Frm 00022
Fmt 6652
Sfmt 6201
E:\BILLS\H1390.IH
H1390
jbell on DSKDVH8Z91PROD with BILLS
‘‘SEC. 45S. CREDIT FOR COSTS 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 existing motor-
coach which is used by the taxpayer as are necessary 
for such motorcoach to satisfy the requirements pre-
scribed under section 109(b) of the Bus Uniform 
Standards and 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
EXISTING 
MOTORCOACHES.—For purposes of this section— 
‘‘(1) 
QUALIFIED
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, 
VerDate Mar 15 2010 
03:02 Apr 08, 2011
Jkt 099200
PO 00000
Frm 00023
Fmt 6652
Sfmt 6201
E:\BILLS\H1390.IH
H1390
jbell on DSKDVH8Z91PROD with BILLS
‘‘(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 109(a) of the Bus Uni-
form Standards and Enhanced Safety Act of 
2009. 
‘‘(2) EXISTING MOTORCOACH.—The term ‘exist-
ing motorcoach’ means any motorcoach— 
‘‘(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 109(a) of the Bus Uniform 
Standards and Enhanced 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 de-
VerDate Mar 15 2010 
03:02 Apr 08, 2011
Jkt 099200
PO 00000
Frm 00024
Fmt 6652
Sfmt 6201
E:\BILLS\H1390.IH
H1390
jbell on DSKDVH8Z91PROD with BILLS
scribed in section 109(c)(1) of the Bus Uniform 
Standards and 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-
ulations, 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. 
‘‘(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.’’. 
VerDate Mar 15 2010 
03:02 Apr 08, 2011
Jkt 099200
PO 00000
Frm 00025
Fmt 6652
Sfmt 6201
E:\BILLS\H1390.IH
H1390
jbell on DSKDVH8Z91PROD with BILLS
(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: 
‘‘(i) CREDIT FOR COSTS 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 45S(a).’’. 
(c) CONFORMING AMENDMENTS.— 
(1) Section 38(b) of the Internal Revenue Code 
of 1986 is amended by striking ‘‘plus’’ at the end of 
paragraph (35), by striking the period at the end of 
paragraph (36) and inserting ‘‘, plus’’, and by add-
ing at the end the following: 
‘‘(37) the qualified motorcoach safety credit de-
termined under section 45S(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 
45S(d)(3).’’. 
VerDate Mar 15 2010 
03:02 Apr 08, 2011
Jkt 099200
PO 00000
Frm 00026
Fmt 6652
Sfmt 6201
E:\BILLS\H1390.IH
H1390
jbell on DSKDVH8Z91PROD with BILLS
(3) Section 6501(m) of such Code is amended 
by inserting ‘‘45S(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 45R the following new item: 
‘‘Sec. 45S. Credit for costs 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, 2011. 
TITLE III—OTHER PROVISIONS 
SEC. 301. DEPARTMENT OF TRANSPORTATION GRANTS. 
(a) IN GENERAL.—The Secretary of Transportation 
shall develop and administer grants, not to exceed $20,000 
per vehicle, for owners and operators of motorcoaches in 
order to assist with the cost of retrofitting motorcoaches 
for purposes of complying with the standards prescribed 
under section 109. 
(b) ELIGIBILITY.—To be eligible for a grant under 
subsection (a), a motorcoach owner or operator shall— 
(1) have a fleet of not more than 25 
motorcoaches; 
(2) have total annual revenue of less than 
$5,000,000; and 
(3) demonstrate to the Secretary that— 
VerDate Mar 15 2010 
03:02 Apr 08, 2011
Jkt 099200
PO 00000
Frm 00027
Fmt 6652
Sfmt 6201
E:\BILLS\H1390.IH
H1390
jbell on DSKDVH8Z91PROD with BILLS