I 
111TH CONGRESS 
1ST SESSION H. R. 3383 
To amend the Internal Revenue Code of 1986 to allow a credit for the 
purchase of idling reduction systems for diesel-powered on-highway vehicles. 
IN THE HOUSE OF REPRESENTATIVES 
JULY 29, 2009 
Mr. BLUMENAUER (for himself and Ms. GRANGER) 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 a 
credit for the purchase of idling reduction systems for 
diesel-powered on-highway 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 ‘‘Idling Reduction Tax 
Credit Act of 2009’’. 
SEC. 2. IDLING REDUCTION TAX CREDIT. 
(a) IN GENERAL.—Subpart D of part IV of sub-
chapter A of chapter 1 of the Internal Revenue Code of 
1986 (relating to business-related credits) is amended by 
adding at the end the following new section: 
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‘‘SEC. 45R. IDLING REDUCTION CREDIT. 
‘‘(a) GENERAL RULE.—For purposes of section 38, 
the idling reduction credit determined under this section 
for the taxable year is an amount equal to 50 percent of 
the amount paid or incurred for each qualified idling re-
duction device placed in service by the taxpayer during the 
taxable year. 
‘‘(b) LIMITATION.—The maximum amount allowed as 
a credit under subsection (a) shall not exceed $3,000 per 
device. 
‘‘(c) DEFINITIONS.—For purposes of subsection 
(a)— 
‘‘(1) QUALIFIED IDLING REDUCTION DEVICE.— 
The term ‘qualified idling reduction device’ means 
any device or system of devices— 
‘‘(A) of a kind chiefly used for highway 
transportation in combination with a trailer or 
semi-trailer, 
‘‘(B) which is designed to provide to such 
vehicle those services (including heat, air condi-
tioning, and electricity) that would otherwise re-
quire the operation of the main drive engine 
while the vehicle is temporarily parked or re-
mains stationary, 
‘‘(C) the original use of which commences 
with the taxpayer, 
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‘‘(D) which is acquired for use by the tax-
payer and not for resale, and 
‘‘(E) which is determined by the Adminis-
trator of the Environmental Protection Agency 
to reduce long-duration idling of such vehicle at 
a motor vehicle rest stop or other location 
where such vehicles are temporarily parked or 
remain stationary. 
‘‘(2) LONG-DURATION IDLING.—The term ‘long- 
duration idling’ means the operation of a main drive 
engine for a period greater than 5 consecutive min-
utes where the main drive engine is not engaged in 
gear. Such term does not apply to routine stoppages 
associated with traffic movement or congestion, ac-
tions taken by government personnel, required rou-
tine maintenance, and or prevention of safety or 
health emergency. 
‘‘(d) NO DOUBLE BENEFIT.—For purposes of this 
section— 
‘‘(1) REDUCTION IN BASIS.—If a credit is de-
termined under this section with respect to any 
property by reason of expenditures described in sub-
section (a), the basis of such property shall be re-
duced by the amount of the credit so determined. 
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‘‘(2) OTHER DEDUCTIONS AND CREDITS.—No 
deduction or credit shall be allowed under any other 
provision of this chapter with respect to the amount 
of the credit determined under this section. 
‘‘(e) ELECTION NOT TO CLAIM CREDIT.—This sec-
tion shall not apply to a taxpayer for any taxable year 
if such taxpayer elects to have this section not apply for 
such taxable year.’’. 
(b) CREDIT TO BE PART OF GENERAL BUSINESS 
CREDIT.—Subsection (b) of section 38 of such Code (re-
lating to general business credit) is amended by striking 
‘‘ plus’’ at the end of paragraph (34), by striking the pe-
riod at the end of paragraph (35) and inserting ‘‘, plus’’, 
and by adding at the end the following new paragraph: 
‘‘(36) the idling reduction credit determined 
under section 45R(a).’’. 
(c) CONFORMING AMENDMENTS.— 
(1) 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 45Q the following new item: 
‘‘Sec. 45R. Idling reduction credit.’’. 
(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 
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inserting ‘‘, and’’, and by adding at the end the fol-
lowing: 
‘‘(38) in the case of a facility with respect to 
which a credit was allowed under section 45R, to the 
extent provided in section 45R(d)(1).’’. 
(d) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
December 31, 2009. 
Æ 
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