I 
110TH CONGRESS 
2D SESSION 
H. R. 5991 
To amend the Internal Revenue Code of 1986 to provide tax relief for 
obtaining transportation worker identification credentials. 
IN THE HOUSE OF REPRESENTATIVES 
MAY 7, 2008 
Mr. PAUL 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 provide 
tax relief for obtaining transportation worker identifica-
tion credentials. 
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 ‘‘Tax Relief for Trans-
portation Workers Act of 2008’’. 
SEC. 2. REFUNDABLE CREDIT FOR OBTAINING TRANSPOR-
TATION WORKER IDENTIFICATION CREDEN-
TIALS. 
(a) IN GENERAL.—Subpart C of part IV of sub-
chapter A of chapter 1 of the Internal Revenue Code of 
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1986 (relating to refundable credits) is amended by redes-
ignating section 36 as section 37 and by inserting after 
section 35 the following new section: 
‘‘SEC. 36. TRANSPORTATION WORKER IDENTIFICATION 
CREDENTIALS. 
‘‘(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 the qualified expenses paid or incurred in obtain-
ing a valid transportation worker identification credential. 
‘‘(b) LIMITATION.— 
‘‘(1) IN GENERAL.—The amount allowed as a 
credit under subsection (a) for a taxable year shall 
not exceed the sum of the taxpayer’s regular tax li-
ability and Social Security taxes for the taxable 
year. 
‘‘(2) REGULAR TAX LIABILITY AND SOCIAL SE-
CURITY
TAXES
DEFINED.—For purposes of para-
graph (1), the term ‘regular tax liability’ has the 
meaning given such term by section 26(b) and the 
term ‘Social Security taxes’ has the meaning given 
such term by section 24(d)(2). 
‘‘(c) DEFINITIONS.—For purposes of this section— 
‘‘(1) QUALIFIED EXPENSES.—The term ‘quali-
fied expenses’ includes— 
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‘‘(A) any fee imposed under section 70105 
of title 46, United States Code, and 
‘‘(B) 40 percent of reasonable legal ex-
penses and any other expense reasonably in-
curred in obtaining a valid transportation work-
er identification credential. 
‘‘(2) TRANSPORTATION
WORKER
IDENTIFICA-
TION CREDENTIAL.—The term ‘transportation work-
er identification credential’ means the credential 
issued under section 70105 of title 46, United States 
Code. 
‘‘(d) DENIAL OF DOUBLE BENEFIT.—No credit shall 
be allowed under subsection (a) for any expense for which 
a deduction is allowed under any other provision of this 
chapter.’’. 
(b) CONFORMING AMENDMENTS.— 
(1) Paragraph (2) of section 1324(b) of title 
31, United States Code, is amended by inserting be-
fore the period ‘‘or from section 36 of such Code’’. 
(2) The table of sections for subpart C of part 
IV of subchapter A of chapter 1 of such Code is 
amended by striking the item relating to section 36 
and inserting the following new items: 
‘‘Sec. 36. Transportation worker identification credentials. 
‘‘Sec. 37. Overpayments of tax.’’. 
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(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to expenses paid or incurred be-
fore, on, or after the date of the enactment of this Act. 
SEC. 3. DEDUCTION FOR OBTAINING TRANSPORTATION 
WORKER IDENTIFICATION CREDENTIALS ON 
BEHALF OF EMPLOYEES. 
(a) IN GENERAL.—Part VI of subchapter B of chap-
ter 1 of the Internal Revenue Code of 1986 (relating to 
itemized deductions for individuals and corporations) is 
amended by adding at the end the following new section: 
‘‘SEC. 200. TRANSPORTATION WORKER IDENTIFICATION 
CREDENTIALS OBTAINED ON BEHALF OF EM-
PLOYEES. 
‘‘(a) ALLOWANCE OF CREDIT.—In the case of an em-
ployer, there shall be allowed as a deduction an amount 
equal to 40 percent of the aggregate qualified expenses 
paid or incurred in obtaining valid transportation worker 
identification credentials on behalf of its employees. 
‘‘(b) DEFINITIONS.—For purposes of this section— 
‘‘(1) QUALIFIED EXPENSES.—The term ‘quali-
fied expenses’ includes— 
‘‘(A) any fee imposed under section 70105 
of title 46, United States Code, and 
‘‘(B) reasonable legal expenses and any 
other expenses reasonably incurred in obtaining 
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a valid transportation worker identification cre-
dential. 
‘‘(2) TRANSPORTATION
WORKER
IDENTIFICA-
TION CREDENTIAL.—The term ‘transportation work-
er identification credential’ means the credential 
issued under section 70105 of title 46, United States 
Code. 
‘‘(3) EMPLOYEE.—The term ‘employee’ has the 
same meaning as when used within the meaning of 
section 401(c)(1). 
‘‘(c) ELECTION TO NOT TAKE DEDUCTION.—No de-
duction shall be allowed under subsection (a) for any ex-
pense if the taxpayer elects not to have this section apply 
to such expense.’’. 
(b) CLERICAL AMENDMENT.—The table of sections 
for part VI of subchapter B of chapter 1 of such Code 
is amended by inserting at the end the following new item: 
‘‘Sec. 200. Transportation worker identification credentials obtained on behalf 
of employees.’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to amounts paid or incurred after 
the date of the enactment of this Act. 
Æ 
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