I 
111TH CONGRESS 
1ST SESSION H. R. 1097 
To amend the Internal Revenue Code of 1986 to provide tax relief for 
obtaining transportation worker identification credentials. 
IN THE HOUSE OF REPRESENTATIVES 
FEBRUARY 13, 2009 
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 2009’’. 
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 insert-
ing after section 36 the following new section: 
‘‘SEC. 36A. 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. 
‘‘(e) CREDIT FOR EXPENSES INCURRED IN PRIOR 
YEARS.—In the case of any taxable year beginning after 
December 31, 2006, and before the first taxable year be-
ginning after the date of the enactment of this section— 
‘‘(1) the credit under this section shall be deter-
mined separately for each such year as if this section 
had been effective for such year, and 
‘‘(2) the aggregate of the credits determined 
under paragraph (1) shall be added (without regard 
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to subsection (b)) to the credit otherwise allowed 
under this section for such first taxable year.’’. 
(b) CONFORMING AMENDMENTS.— 
(1) Paragraph (2) of section 1324(b) of title 
31, United States Code, is amended by inserting 
‘‘36A,’’ after ‘‘36,’’. 
(2) The table of sections for subpart C of part 
IV of subchapter A of chapter 1 of such Code is 
amended by inserting after the item relating to sec-
tion 36 the following new item: 
‘‘Sec. 36A. Transportation worker identification credentials.’’. 
(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. 
Æ 
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