‘‘(A) IN GENERAL.—The 2002 model year 
city fuel economy with respect to a vehicle shall 
be determined in accordance with the following 
tables: 
‘‘(i) In the case of a passenger auto-
mobile: 
‘‘If vehicle inertia 
The 2002 model year 
weight class is:
city fuel economy is: 
1,500 or 1,750 lbs .......................................................................
45.2 mpg 
2,000 lbs ......................................................................................
39.6 mpg 
2,250 lbs ......................................................................................
35.2 mpg 
2,500 lbs ......................................................................................
31.7 mpg 
2,750 lbs ......................................................................................
28.8 mpg 
3,000 lbs ......................................................................................
26.4 mpg 
3,500 lbs ......................................................................................
22.6 mpg 
4,000 lbs ......................................................................................
19.8 mpg 
4,500 lbs ......................................................................................
17.6 mpg 
5,000 lbs ......................................................................................
15.9 mpg 
5,500 lbs ......................................................................................
14.4 mpg 
6,000 lbs ......................................................................................
13.2 mpg 
6,500 lbs ......................................................................................
12.2 mpg 
7,000 to 8,500 lbs ........................................................................
11.3 mpg. 
‘‘(ii) In the case of a light truck: 
‘‘If vehicle inertia 
The 2002 model year 
weight class is: 
city fuel economy is: 
1,500 or 1,750 lbs .......................................................................
39.4 mpg 
2,000 lbs ......................................................................................
35.2 mpg 
2,250 lbs ......................................................................................
31.8 mpg 
2,500 lbs ......................................................................................
29.0 mpg 
2,750 lbs ......................................................................................
26.8 mpg 
3,000 lbs ......................................................................................
24.9 mpg 
3,500 lbs ......................................................................................
21.8 mpg 
4,000 lbs ......................................................................................
19.4 mpg 
4,500 lbs ......................................................................................
17.6 mpg 
5,000 lbs ......................................................................................
16.1 mpg 
5,500 lbs ......................................................................................
14.8 mpg 
6,000 lbs ......................................................................................
13.7 mpg 
6,500 lbs ......................................................................................
12.8 mpg 
7,000 to 8,500 lbs ........................................................................
12.1 mpg. 
‘‘(B) VEHICLE INERTIA WEIGHT CLASS.— 
For purposes of subparagraph (A), the term 
‘vehicle inertia weight class’ has the same
meaning as when defined in regulations pre-
scribed by the Administrator of the Environ-
mental Protection Agency for purposes of the 
administration of title II of the Clean Air Act 
(42 U.S.C. 7521 et seq.). 
‘‘(4) FUEL ECONOMY.—Fuel economy with re-
spect to any vehicle shall be measured under rules 
similar to the rules under section 4064(c). 
‘‘(5) REDUCTION IN BASIS.—For purposes of 
this subtitle, if a credit is allowed under this section 
for any expenditure with respect to any property, the 
increase in the basis of such property which would 
(but for this paragraph) result from such expendi-
ture shall be reduced by the amount of the credit so 
allowed. 
‘‘(6) NO
DOUBLE
BENEFIT.—The amount of 
any deduction or credit allowable under this chapter 
(other than the credits allowable under this section 
and section 30) shall be reduced by the amount of 
credit allowed under subsection (a) for such vehicle 
for the taxable year. 
‘‘(7) RECAPTURE.—The Secretary shall, by reg-
ulations, provide for recapturing the benefit of any 
credit allowable under subsection (a) with respect to 
any property which ceases to be property eligible for
such credit (including recapture in the case of a 
lease period of less than the economic life of a vehi-
cle). 
‘‘(8) 
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. 
‘‘(9) ELECTION
NOT
TO
TAKE
CREDIT.—No 
credit shall be allowed under subsection (a) for any 
vehicle if the taxpayer elects to not have this section 
apply to such vehicle. 
‘‘(10) BUSINESS
CARRYOVERS
ALLOWED.—If 
the credit allowable under subsection (a) for a tax-
able year exceeds the limitation under subsection (d) 
for such taxable year, such excess (to the extent of 
the credit allowable with respect to property subject 
to the allowance for depreciation) shall be allowed as 
a credit carryback and carryforward under rules 
similar to the rules of section 39. 
‘‘(11) INTERACTION
WITH
MOTOR
VEHICLE 
SAFETY STANDARDS.—Unless otherwise provided in 
this section, a motor vehicle shall not be considered 
eligible for a credit under this section unless such
vehicle is in compliance with the motor vehicle safety 
provisions of sections 30101 through 30169 of title 
49, United States Code. 
‘‘(f) REGULATIONS.— 
‘‘(1) IN GENERAL.—The Secretary shall pro-
mulgate such regulations as necessary to carry out 
the provisions of this section. 
‘‘(2) DETERMINATION OF MOTOR VEHICLE ELI-
GIBILITY.—The Secretary, after coordination with 
the Secretary of Transportation and the Adminis-
trator of the Environmental Protection Agency, shall 
prescribe such regulations as necessary to determine 
whether a motor vehicle meets the requirements to 
be eligible for a credit under this section. 
‘‘(g) TERMINATION.—This section shall not apply to 
any property placed in service after December 31, 2009.’’. 
(2) CONFORMING AMENDMENTS.— 
(A) Section 30(d) of such Code (relating to 
special rules) is amended by adding at the end 
the following new paragraph: 
‘‘(5) NO DOUBLE BENEFIT.—No credit shall be 
allowed under this section for any motor vehicle for 
which a credit is also allowed under section 30B.’’. 
(B) Section 1016(a) of such Code is 
amended by striking ‘‘and’’ at the end of para-
graph (30), by striking the period at the end of 
paragraph (31) and inserting ‘‘, and’’, and by 
adding at the end the following: 
‘‘(32) to the extent provided in section 
30B(e)(7).’’. 
(C) Section 6501(m) of such Code is 
amended 
by 
inserting 
‘‘30B(e)(9),’’ 
after 
‘‘30(d)(4),’’. 
(D) 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 re-
lating to section 30A the following: 
‘‘Sec. 30B. Qualified hybrid motor vehicle purchasers credit.’’. 
(3) EFFECTIVE DATE.—The amendments made 
by this section shall apply to property placed in serv-
ice after the date of the enactment of this Act, in 
taxable years ending after such date. 
(4) STICKER INFORMATION REQUIRED AT RE-
TAIL SALE.— 
(A) IN GENERAL.—The Secretary of the 
Treasury shall issue regulations under which 
each qualified vehicle sold at retail shall display 
a notice— 
(i) that such vehicle is a qualified ve-
hicle, and