I 
111TH CONGRESS 
1ST SESSION H. R. 2285 
To amend the Internal Revenue Code of 1986 to allow a business credit 
for the acquisition of fleet vehicles. 
IN THE HOUSE OF REPRESENTATIVES 
MAY 6, 2009 
Mr. PETERS 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 
business credit for the acquisition of fleet 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 ‘‘Vehicle Efficiency 
Heightening Investment Credit to Lift our Economy Act 
of 2009’’. 
SEC. 2. CREDIT FOR FLEET VEHICLES. 
(a) IN GENERAL.—Subpart D 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 45Q the fol-
lowing new section: 
‘‘SEC. 45R. FLEET VEHICLES. 
‘‘(a) ALLOWANCE OF CREDIT.— 
‘‘(1) IN GENERAL.—There shall be allowed as a 
credit against the tax imposed by this chapter for 
the taxable year an amount equal to the applicable 
amount with respect to each fleet vehicle placed in 
service by the taxpayer during the taxable year. 
‘‘(2) APPLICABLE AMOUNT.—For purposes of 
paragraph (1), the applicable amount is— 
‘‘(A) $4,000 for a fleet vehicle which is— 
‘‘(i) a passenger automobile that— 
‘‘(I) is assembled in the United 
States, and 
‘‘(II) has a highway label fuel 
economy value of 27 miles per gallon 
or greater but less than 30 miles per 
gallon, 
‘‘(ii) a passenger automobile that— 
‘‘(I) is assembled in North Amer-
ica, and 
‘‘(II) has a highway label fuel 
economy value of 30 miles per gallon 
or greater, or 
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‘‘(iii) 
a 
nonpassenger 
automobile 
that— 
‘‘(I) is assembled in the United 
States, and 
‘‘(II) has a highway label fuel 
economy value of 24 miles per gallon 
or greater, 
‘‘(B) $5,000 for a fleet vehicle which is— 
‘‘(i) a passenger automobile that— 
‘‘(I) is assembled in the United 
States, and 
‘‘(II) has a highway label fuel 
economy value of 30 miles per gallon 
or greater, or 
‘‘(ii) a work truck that is assembled in 
the United States and registered by the 
dealer as a registered work truck, or 
‘‘(C) $3,000 for a fleet vehicle which is— 
‘‘(i) a nonpassenger automobile that— 
‘‘(I) is assembled in North Amer-
ica, and 
‘‘(II) has a highway label fuel 
economy value of 24 miles per gallon 
or greater. 
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‘‘(b) LIMITATION.—Not more than 15 fleet vehicles 
may be taken into account under subsection (a) for a tax-
able year. 
‘‘(c) DEFINITIONS.—For purposes of this section— 
‘‘(1) FLEET VEHICLE.—The term ‘fleet vehicle’ 
means a motor vehicle— 
‘‘(A) which is a passenger automobile, non-
passenger automobile, or work truck, 
‘‘(B) the original use of which commences 
with the taxpayer, 
‘‘(C) which is acquired for use or lease by 
the taxpayer and not for resale, 
‘‘(D) which is property of a character sub-
ject to an allowance for depreciation, and 
‘‘(E) which is made by a manufacturer. 
‘‘(2) AUTOMOBILE; PASSENGER
AUTOMOBILE; 
WORK TRUCK.—The terms ‘automobile’, ‘passenger 
automobile’, and ‘work truck’ have the meanings 
given such terms in section 32901(a) of title 49, 
United States Code. 
‘‘(3) NONPASSENGER AUTOMOBILE.—The term 
‘nonpassenger automobile’ means an automobile 
classified as a light truck under part 523 of title 49, 
Code of Federal Regulations, and is not a work 
truck. 
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‘‘(4) 
HIGHWAY
LABEL
FUEL
ECONOMY 
VALUE.—The term ‘highway label fuel economy 
value’ means the number, expressed in miles per gal-
lon, centered directly below the words ‘Highway 
MPG’ on the label required to be affixed or caused 
to be affixed on a new automobile pursuant to sub-
part D of part 600 of title 40, Code of Federal Reg-
ulations. 
‘‘(5) MOTOR VEHICLE.—The term ‘motor vehi-
cle’ means any vehicle which is manufactured pri-
marily for use on public streets, roads, and highways 
(not including a vehicle operated exclusively on a rail 
or rails) and which has at least 4 wheels. 
‘‘(d) SPECIAL RULES.—For purposes of this sec-
tion— 
‘‘(1) RELATED PERSON.— 
‘‘(A) IN GENERAL.—The taxpayer and any 
person related to the taxpayer shall be treated 
as one person. 
‘‘(B) RELATED PERSON DEFINED.—A per-
son (hereinafter in this paragraph referred to 
as the ‘related person’) is related to any other 
person if— 
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‘‘(i) the related person bears a rela-
tionship to such person specified in section 
267(b) or section 707(b)(1), or 
‘‘(ii) the related person and such per-
son are engaged in trades or business 
under common control (within the meaning 
of subsections (a) and (b) of section 52). 
For purposes of subparagraph (A), in applying 
section 267(b) or 707(b)(1), ‘10 percent’ shall 
be substituted for ‘50 percent’. 
‘‘(2) REDUCTION IN BASIS.—For purposes of 
this subtitle, the basis of any property for which a 
credit is allowable under subsection (a) shall be re-
duced by the amount of such credit so allowed. 
‘‘(3) APPLICABLE RULES.—For purposes of this 
section, rules similar to the rules of paragraphs (5), 
(6), (7), (8), and (9) of section 30B(h) shall apply. 
‘‘(e) TERMINATION.—This section shall not apply to 
any property purchased after December 31, 2010.’’. 
(b) CREDIT TO BE PART OF BUSINESS CREDIT.— 
Section 38(b) is amended by striking ‘‘plus’’ at the end 
of paragraph (34), by striking the period at the end of 
paragraph (35) and inserting ‘‘, plus’’, and by adding at 
the end the following: 
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‘‘(36) the fleet vehicle credit determined under 
section 45R(a).’’. 
(c) BASIS.—Section 1016(a) of such Code is amended 
by striking ‘‘and’’ at the end of paragraph (36), by strik-
ing the period at the end of paragraph (37) and inserting 
‘‘, and’’, and by adding at the end the following new para-
graph: 
‘‘(38) to the extent provided in section 
45R(d)(2).’’. 
(d) CONFORMING AMENDMENTS.—The table of sec-
tions for subpart D of part IV of subchapter A of chapter 
1 of such Code is amended by inserting after the item 
relating to section 45Q the following new item: 
‘‘Sec. 45R. Fleet vehicles.’’. 
(e) EFFECTIVE DATE.—The amendments made by 
this section shall apply to property placed in service after 
December 31, 2008. 
Æ 
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