I 
109TH CONGRESS 
1ST SESSION H. R. 3984 
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 
OCTOBER 6, 2005 
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 2005’’. 
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:
‘‘SEC. 45N. IDLING REDUCTION CREDIT. 
‘‘(a) GENERAL RULE.—For purposes of section 38, 
the idling reduction tax credit determined under this sec-
tion for the taxable year is an amount equal to 50 percent 
of the amount paid or incurred for each qualifying idling 
reduction 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 $3,500 per 
device. 
‘‘(c) DEFINITIONS.—For purposes of subsection 
(a)— 
‘‘(1) QUALIFYING
IDLING
REDUCTION
DE-
VICE.—The term ‘qualifying idling reduction device’ 
means any device or system of devices that— 
‘‘(A) is installed on a heavy-duty diesel- 
powered on-highway vehicle, 
‘‘(B) is designed to provide to such vehicle 
those services (such as heat, air conditioning, or 
electricity) that would otherwise require the op-
eration of the main drive engine while the vehi-
cle is temporarily parked or remains stationary, 
‘‘(C) the original use of which commences 
with the taxpayer, 
‘‘(D) is acquired for use by the taxpayer 
and not for resale, and
‘‘(E) is certified by the Secretary of En-
ergy, in consultation with the Administrator of 
the Environmental Protection Agency and the 
Secretary of Transportation, to reduce long-du-
ration idling of such vehicle at a motor vehicle 
rest stop or other location where such vehicles 
are temporarily parked or remain stationary. 
‘‘(2) HEAVY-DUTY DIESEL-POWERED ON-HIGH-
WAY
VEHICLE.—The term ‘heavy-duty diesel-pow-
ered on-highway vehicle’ means any vehicle, ma-
chine, tractor, trailer, or semi-trailer propelled or 
drawn by mechanical power and used upon the high-
ways in the transportation of passengers or prop-
erty, or any combination thereof determined by the 
Federal Highway Administration. 
‘‘(3) LONG-DURATION IDLING.—The term ‘long- 
duration idling’ means the operation of a main drive 
engine, for a period greater than 15 consecutive 
minutes, where the main drive engine is not engaged 
in gear. Such term does not apply to routine stop-
pages associated with traffic movement or conges-
tion. 
‘‘(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. 
‘‘(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 (25), by striking the period 
at the end of paragraph (26) and inserting ‘‘, plus’’ , and 
by adding at the end the following new paragraph: 
‘‘(27) the idling reduction tax credit determined 
under section 45N(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 45M the following new item: 
‘‘Sec. 45N. Idling reduction credit.’’. 
(2) Section 1016(a) of such Code is amended 
by striking ‘‘and’’ at the end of paragraph (35), by 
striking the period at the end of paragraph (36) and 
inserting ‘‘, and’’, and by adding at the end the fol-
lowing: 
‘‘(37) in the case of a facility with respect to 
which a credit was allowed under section 45N, to the 
extent provided in section 45N(d)(A).’’. 
(d) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
December 31, 2004. 
SEC. 3. DETERMINATION OF CERTIFICATION STANDARDS 
BY SECRETARY OF ENERGY FOR CERTIFYING 
IDLING REDUCTION DEVICES. 
Not later than 6 months after the date of the enact-
ment of this Act and in order to reduce air pollution and 
fuel consumption, the Secretary of Energy, in consultation 
with the Administrator of the Environmental Protection 
Agency and the Secretary of Transportation, shall publish 
the standards under which the Secretary, in consultation 
with the Administrator of the Environmental Protection 
Agency and the Secretary of Transportation, will, for pur-
poses of section 45N of the Internal Revenue Code of 1986
(as added by section 2 of this Act), certify the idling re-
duction devices which will reduce long-duration idling of 
vehicles at motor vehicle rest stops or other locations 
where such vehicles are temporarily parked or remain sta-
tionary in order to reduce air pollution and fuel consump-
tion. 
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