I 
111TH CONGRESS 
1ST SESSION 
H. R. 550 
To amend the Internal Revenue Code of 1986 to allow individuals and 
businesses a temporary credit against income tax for the purchase of 
certain vehicles. 
IN THE HOUSE OF REPRESENTATIVES 
JANUARY 15, 2009 
Mr. MANZULLO (for himself and Mr. UPTON) 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 indi-
viduals and businesses a temporary credit against income 
tax for the purchase of certain 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 ‘‘Get America Moving 
Again Act of 2009’’. 
SEC. 2. TEMPORARY CREDIT FOR PURCHASE OF PAS-
SENGER VEHICLES. 
(a) IN GENERAL.—Subpart B 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 30D the fol-
lowing new section: 
‘‘SEC. 30E. TEMPORARY CREDIT FOR PURCHASE OF PAS-
SENGER VEHICLES. 
‘‘(a) ALLOWANCE OF CREDIT.—There shall be al-
lowed as a credit against the tax imposed by this chapter 
for the taxable year an amount equal to the purchase price 
of any qualified passenger vehicle placed in service by the 
taxpayer during the taxable year. 
‘‘(b) MAXIMUM CREDIT.— 
‘‘(1) NEW
VEHICLES.—In the case of each 
qualified passenger vehicle the original use of which 
begins with the taxpayer, the credit allowed by sub-
section (a) shall not exceed— 
‘‘(A) $5,000 in the case of a vehicle placed 
in service before January 1, 2010, and 
‘‘(B) $2,500 in the case of a vehicle placed 
in service during 2010. 
‘‘(2) USED
VEHICLES.—In the case of each 
qualified passenger vehicle the original use of which 
does not begin with the taxpayer, the credit allowed 
by subsection (a) shall not exceed— 
‘‘(A) $2,000 in the case of a vehicle placed 
in service before January 1, 2010, and 
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‘‘(B) $1,000 in the case of a vehicle placed 
in service during 2010. 
‘‘(c) LIMITATION BASED ON ADJUSTED GROSS IN-
COME.— 
‘‘(1) IN GENERAL.—In the case of a natural 
person, the amount allowable as credit under this 
section (without regard to this subsection) for any 
taxable year shall be reduced (but not below zero) by 
the amount which bears the same ratio to the 
amount so allowable as— 
‘‘(A) the excess (if any) of— 
‘‘(i) the taxpayer’s modified adjusted 
gross income for such taxable year, over 
‘‘(ii) $125,000 ($250,000 in the case 
of a joint return), bears to 
‘‘(B) $10,000. 
‘‘(2) MODIFIED
ADJUSTED
GROSS
INCOME.— 
For purposes of paragraph (1), the term ‘modified 
adjusted gross income’ means the adjusted gross in-
come of the taxpayer for the taxable year increased 
by any amount excluded from gross income under 
section 911, 931, or 933. 
‘‘(d) QUALIFIED PASSENGER VEHICLE.—For pur-
poses of this section— 
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‘‘(1) IN
GENERAL.—The term ‘qualified pas-
senger vehicle’ means any motor vehicle (as defined 
by section 30(c)(2)) if— 
‘‘(A) the model year of such vehicle is (at 
the time such vehicle is placed in service by the 
taxpayer) not more than 3 years earlier than 
the most recent model year of such vehicle 
which is available for purchase, 
‘‘(B) such vehicle is acquired for use by 
the taxpayer and not for resale, 
‘‘(C) the amount paid by the taxpayer for 
such vehicle does not exceed $50,000, and 
‘‘(D) such vehicle has a gross vehicle 
weight rating of not more than 8,500 pounds. 
‘‘(2) DETERMINATION OF PRICE.—Rules similar 
to the rules of sections 4002(d) and 4003(c) shall 
apply. 
‘‘(e) APPLICATION WITH OTHER CREDITS.— 
‘‘(1) BUSINESS CREDIT TREATED AS PART OF 
GENERAL BUSINESS CREDIT.—So much of the credit 
which would be allowed under subsection (a) for any 
taxable year (determined without regard to this sub-
section) that is attributable to property of a char-
acter subject to an allowance for depreciation shall 
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be treated as a credit listed in section 38(b) for such 
taxable year (and not allowed under subsection (a)). 
‘‘(2) PERSONAL CREDIT.— 
‘‘(A) IN GENERAL.—For purposes of this 
title, the credit allowed under subsection (a) for 
any taxable year (determined after application 
of paragraph (1)) shall be treated as a credit 
allowable under subpart A for such taxable 
year. 
‘‘(B) LIMITATION BASED ON AMOUNT OF 
TAX .—In the case of a taxable year to which 
section 26(a)(2) does not apply, the credit al-
lowed under subsection (a) for any taxable year 
(determined after application of paragraph (1)) 
shall not exceed the excess of— 
‘‘(i) the sum of the regular tax liabil-
ity (as defined in section 26(b)) plus the 
tax imposed by section 55, over 
‘‘(ii) the sum of the credits allowable 
under subpart A (other than this section 
and sections 23, 25D, and 30D) and sec-
tion 27 for the taxable year. 
‘‘(f) SPECIAL RULES.—For purposes of this sec-
tion— 
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‘‘(1) BASIS
REDUCTION.—The basis of any 
property for which is credit is allowed under this 
section shall be reduced by the amount of such cred-
it. 
‘‘(2) 
PROPERTY
USED
OUTSIDE
UNITED 
STATES, ETC., NOT QUALIFIED.—No credit shall be 
allowed under subsection (a) with respect to any 
property referred to in section 50(b) or with respect 
to the portion of the cost of any property taken into 
account under section 179. 
‘‘(g) APPLICATION OF SECTION.—This section shall 
apply to vehicles placed in service after the date of the 
enactment of this section and before January 1, 2011.’’. 
(b) CONFORMING AMENDMENTS.— 
(1) Paragraph (1) of section 26(a) of such Code 
is amended by striking ‘‘and 30D’’ and inserting 
‘‘30D, and 30E’’. 
(2) Subsection (a) of section 1016 of such Code 
is amended by striking ‘‘and’’ at the end of para-
graph (36), by striking the period at the end of 
paragraph (37) and inserting ‘‘, and’’, and by add-
ing at the end the following new paragraph: 
‘‘(38) to the extent provided by section 
30E(f)(1).’’. 
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(3) The table of sections for subpart B of part 
IV of subchapter A of chapter 1 of such Code is 
amended by inserting after the item relating to sec-
tion 30D the following new item: 
‘‘Sec. 30E. Temporary credit for purchase of passenger vehicles.’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years ending after the 
date of the enactment of this Act. 
Æ 
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