I 
114TH CONGRESS 
1ST SESSION H. R. 3917 
To amend the Internal Revenue Code of 1986 to modify the substantiation 
rules for the donation of vehicles valued between $500 and $2,500. 
IN THE HOUSE OF REPRESENTATIVES 
NOVEMBER 3, 2015 
Mr. YOUNG of Indiana (for himself, Ms. LINDA T. SA´NCHEZ of California, Mr. 
NUNES, Mr. TIBERI, Mr. REICHERT, Mr. KELLY of Pennsylvania, Mr. 
RENACCI, Mr. PAULSEN, Mr. ROSKAM, Mr. REED, Mr. BOUSTANY, Mrs. 
NOEM, Mrs. BLACK, Mr. KIND, Mr. THOMPSON of California, Mr. LAR-
SON of Connecticut, Mr. NEAL, Mr. RANGEL, Mr. DANNY K. DAVIS of 
Illinois, Mr. PASCRELL, and Mr. BLUMENAUER) 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 modify 
the substantiation rules for the donation of vehicles val-
ued between $500 and $2,500. 
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 ‘‘Charitable Automobile 
Red-Tape Simplification Act of 2015’’ or as the ‘‘CARS 
Act of 2015’’. 
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SEC. 2. MODIFICATION OF SUBSTANTIATION RULES FOR 
THE DONATION OF CERTAIN VEHICLES. 
(a) IN GENERAL.—Section 170(f)(12) of the Internal 
Revenue Code of 1986 is amended to read as follows: 
‘‘(12) CONTRIBUTIONS OF USED MOTOR VEHI-
CLES, BOATS, AND AIRPLANES EXCEEDING $500 BUT 
NOT $2,500.— 
‘‘(A) IN GENERAL.—In the case of a con-
tribution of a qualified vehicle the claimed value 
of which exceeds $500 but not $2,500, para-
graph (8) shall not apply and no deduction 
shall be allowed under subsection (a) for such 
contribution unless the taxpayer attaches to the 
return for the taxable year— 
‘‘(i) a statement that includes— 
‘‘(I) the make, model, year of 
manufacture, and condition of the 
qualified vehicle at time of donation, 
and 
‘‘(II) a good faith estimate of the 
value of the qualified vehicle at time 
of donation based on a widely avail-
able used vehicle pricing guide (as de-
termined by the Secretary) which 
takes into account unusual equipment, 
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unusual mileage, and physical condi-
tion of the vehicle, and 
‘‘(ii) a contemporaneous written ac-
knowledgment of the contribution by the 
donee organization which includes the fol-
lowing information: 
‘‘(I) The name and taxpayer 
identification number of the donor. 
‘‘(II) The vehicle identification 
number or similar number. 
‘‘(III) The condition of the do-
nated vehicle, including any engine 
trouble, body damage, high mileage, 
and any excessive wear and tear. 
‘‘(IV) Whether the donee organi-
zation provided any goods or services 
in consideration, in whole or in part, 
for the qualified vehicle. 
‘‘(V) A description and good 
faith estimate of the value of any 
goods or services referred to in sub-
clause (IV) or, if such goods or serv-
ices consist solely of intangible reli-
gious benefits (as defined in para-
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graph (8)(B)), a statement to that ef-
fect. 
‘‘(B) ESTIMATES TO BE BASED ON TRADE- 
IN VALUE.— 
‘‘(i) 
IN
GENERAL.—Any 
estimate 
made under subparagraph (A)(i)(II) based 
on a used vehicle pricing guide shall be 
made on the basis of the trade-in value of 
the vehicle or such similar valuation as the 
Secretary may specify. 
‘‘(ii) TRADE-IN VALUE.—For purposes 
of this subparagraph, the term ‘trade-in 
value’ means a valuation based the acquisi-
tion of comparable vehicles by dealers from 
private parties. 
‘‘(C) INFORMATION
TO
SECRETARY.—A 
donee organization required to provide an ac-
knowledgment under this paragraph shall pro-
vide to the Secretary the information contained 
in the acknowledgment. Such information shall 
be provided at such time and in such manner 
as the Secretary may prescribe. 
‘‘(D) QUALIFIED VEHICLE.—For purposes 
of this paragraph, the term ‘qualified vehicle’ 
means any— 
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‘‘(i) motor vehicle manufactured pri-
marily for use on public streets, roads, and 
highways, 
‘‘(ii) boat, or 
‘‘(iii) airplane. 
Such term shall not include any property which 
is described in section 1221(a)(1). 
‘‘(E) REGULATIONS
OR
OTHER
GUID-
ANCE.—The Secretary shall prescribe such reg-
ulations or other guidance as may be necessary 
to carry out the purposes of this paragraph.’’. 
(b) COORDINATION
WITH
APPRAISAL
REQUIRE-
MENTS.— 
(1) IN GENERAL.—Section 170(f)(11)(A)(ii)(I) 
of such Code is amended— 
(A) by inserting ‘‘and’’ before ‘‘publicly’’, 
and 
(B) by striking ‘‘and any qualified vehicle 
described in paragraph (12)(A)(ii) for which an 
acknowledgment under paragraph (12)(B)(iii) 
is provided’’. 
(2) COORDINATION OF DOLLAR LIMITATIONS.— 
Section 170(f)(11)(C) of such Code— 
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(A) is amended by inserting ‘‘($2,500 in 
the case of a qualified vehicle as defined in 
paragraph (12))’’ after ‘‘$5,000’’, and 
(B) by striking ‘‘CONTRIBUTIONS OF MORE 
THAN $5,000’’ in the heading thereof and in-
serting ‘‘CERTAIN CONTRIBUTIONS’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
December 31, 2015. 
Æ 
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