I 
108TH CONGRESS 
2D SESSION 
H. R. 4931
To amend the Internal Revenue Code of 1986 to encourage and accelerate 
the nationwide production, retail sale, and consumer use of new commer-
cial and consumer motor vehicles with intelligent vehicle technology sys-
tems. 
IN THE HOUSE OF REPRESENTATIVES 
JULY 22, 2004
Mr. CRANE (for himself, Mr. ROGERS of Michigan, and Mr. LEVIN) 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 encourage 
and accelerate the nationwide production, retail sale, and 
consumer use of new commercial and consumer motor 
vehicles with intelligent vehicle technology systems.
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 ‘‘Intelligent Vehicle 
Highway Safety Act of 2004’’.
SEC. 2. DEDUCTION FOR INTELLIGENT VEHICLE TECH-
NOLOGY SYSTEMS. 
(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. 199. INTELLIGENT VEHICLE SYSTEMS PROPERTY. 
‘‘(a) DEDUCTION ALLOWED.—There shall be allowed 
as a deduction for the taxable year an amount equal to 
the amount paid or incurred by the taxpayer for qualified 
intelligent vehicle systems property. The deduction under 
the preceding sentence with respect to any property shall 
be allowed for the taxable year in which such property is 
placed in service. 
‘‘(b) LIMITATION.—
‘‘(1) IN GENERAL.—The amount allowed as a 
deduction under subsection (a) with respect to any 
motor vehicle shall not exceed $1,000. 
‘‘(2) PHASEOUT.—In the case of any qualified 
intelligent vehicle systems property placed in service 
after December 31, 2007, the limit otherwise appli-
cable under paragraph (1) shall be reduced by—
‘‘(A) 25 percent in the case of property 
placed in service in calendar year 2008, 
‘‘(B) 50 percent in the case of property 
placed in service in calendar year 2009, and
‘‘(C) 75 percent in the case of property 
placed in service in calendar year 2010. 
‘‘(c) QUALIFIED INTELLIGENT VEHICLE SYSTEMS 
PROPERTY.—For purposes of this section—
‘‘(1) IN GENERAL.—The term ‘qualified intel-
ligent vehicle systems property’ means any device de-
scribed in paragraph (2) if such device—
‘‘(A) is an integrated, in-vehicle electronic 
device installed in a motor vehicle at the point 
of manufacture by the original equipment man-
ufacturer, or as an aftermarket installation, and 
‘‘(B) enhances the safety or security of the 
driver, passenger, or load. 
‘‘(2) DEVICES DESCRIBED.—A device described 
in this paragraph is a device which—
‘‘(A) is a device that warns or informs a 
driver of driving conditions or location, such as 
collision warning systems, automated collision 
notification systems, vehicle rollover warning 
systems, lane departure warning systems, and 
fatigue management systems, 
‘‘(B) is a positional communications and 
tracking device,
‘‘(C) assists in verification of driver iden-
tity, such as biometric identifiers and electronic 
ignition locks, 
‘‘(D) is an electronic seal, 
‘‘(E) is a roll stability control system, or 
‘‘(F) actively monitors and adjusts driver 
workload. 
‘‘(3) 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.—
‘‘(1) 
PROPERTY
USED
OUTSIDE
UNITED 
STATES, ETC., NOT QUALIFIED.—No deduction 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. 
‘‘(2) BASIS REDUCTION.—
‘‘(A) IN GENERAL.—For purposes of this 
title, the basis of any property shall be reduced 
by the portion of the cost of such property 
taken into account under subsection (a).