coach owner or operator shall ensure that at 
least 50 percent of the motorcoaches used by 
the owner or operator comply with either the 
standards prescribed under subsection (a) or 
the standards prescribed under subsection (b), 
as appropriate. 
(B) SECOND PHASE.—Not later than 12 
years after the effective date of the standards 
prescribed under subsections (a) and (b), a mo-
torcoach owner or operator shall ensure that 
100 percent of the motorcoaches used by the 
owner or operator comply with either of such 
standards. 
(3) STATE AND LOCAL LAWS.— 
(A) LIABILITY OF MOTORCOACH MANUFAC-
TURERS AND OWNERS AND OPERATORS.—Noth-
ing in this section shall be construed to affect, 
change, or modify in any way the liability, if 
any, of a motorcoach manufacturer or motor-
coach owner or operator under applicable law to 
buses or motorcoaches unless such manufac-
turer or owner or operator is shown not to be 
in compliance with the timetables set forth in 
paragraphs (1) and (2). 
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(B) PREEMPTION.—Notwithstanding any 
provision of chapter 301 of title 49, United 
States Code, a State or a political subdivision 
of a State may not adopt or enforce a law or 
regulation related to any of the standards re-
quired by subsections (a) and (b) during the 
time periods set forth in paragraphs (1) and 
(2). 
(d) DEFINITION OF MOTORCOACH.—In this section, 
the term ‘‘motorcoach’’ means an over-the-road bus, char-
acterized by an elevated passenger deck located over a 
baggage compartment. 
TITLE II—CREDIT FOR COST OF 
MOTORCOACHES COMPLYING 
WITH FEDERAL SAFETY RE-
QUIREMENTS 
SEC. 201. CREDIT FOR COSTS OF MOTORCOACHES COM-
PLYING WITH FEDERAL SAFETY REQUIRE-
MENTS. 
(a) IN GENERAL.—Subpart D of part IV of sub-
chapter 1 of the Internal Revenue Code of 1986 is amend-
ed by inserting after section 45Q the following new sec-
tion: 
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‘‘SEC. 45R. CREDIT FOR COSTS OF MOTORCOACHES COM-
PLYING WITH FEDERAL SAFETY REQUIRE-
MENTS. 
‘‘(a) IN GENERAL.—For purposes of section 38, the 
qualified motorcoach safety credit determined under this 
subsection for any taxable year is an amount equal to 10 
percent of the aggregate amount paid or incurred by the 
taxpayer during the taxable year for— 
‘‘(1) qualified new motorcoaches, and 
‘‘(2) such improvements to any existing motor-
coach which is used by the taxpayer as are necessary 
for such motorcoach to satisfy the requirements pre-
scribed under section 109(b) of the Bus Uniform 
Standards and Enhanced Safety Act of 2009. 
‘‘(b) LIMITATION.—The credit determined under sub-
section (a) with respect to any motorcoach shall not exceed 
$45,000. 
‘‘(c) 
QUALIFIED
NEW
AND
EXISTING 
MOTORCOACHES.—For purposes of this section— 
‘‘(1) 
QUALIFIED
MOTORCOACH.—The 
term 
‘qualified new motorcoach’ means any motorcoach— 
‘‘(A) the original use of which commences 
with the taxpayer, 
‘‘(B) which is acquired for use or lease by 
the taxpayer and not for resale, 
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