sumers published monthly by the Department of 
Labor.’’. 
(2) 
CONFORMING
AMENDMENT.—Section 
32912(c)(1) of title 49, United States Code, is 
amended— 
(A) by striking subparagraph (B); and 
(B) by redesignating subparagraphs (C) 
and (D) as subparagraphs (B) and (C), respec-
tively. 
(3) APPLICABILITY.—The amendments made 
by subsection (a) shall apply with respect to auto-
mobiles manufactured for model years beginning 
after the date of enactment of this Act. 
SEC. 105. INCLUSION OF SPORTS UTILITY VEHICLES IN 
LIMITATION ON DEPRECIATION OF CERTAIN 
LUXURY AUTOMOBILES. 
(a) IN GENERAL.—Subparagraph (A) of section 
280F(d)(5) of the Internal Revenue Code of 1986 (defin-
ing passenger automobile) is amended by striking clause 
(ii) and all that follows and inserting the following new 
clause: 
‘‘(ii) (I) except as provided in sub-
clause (II) or (III), which is rated at 6,000 
pounds unloaded gross vehicle weight or 
less, 
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‘‘(II) in the case of a truck or van, 
which is rated at 6,000 pounds gross vehi-
cle weight or less, or 
‘‘(III) in the case of a sports utility 
vehicle not described in subclause (I), 
which is rated at more than 6,000 pounds 
but not more than 14,000 pounds gross ve-
hicle weight.’’. 
(b) DEFINITION.—Paragraph (5) of section 280F(d) 
of such Code is amended by adding at the end the fol-
lowing new subparagraph: 
‘‘(C) SPORTS
UTILITY
VEHICLES.—The 
term ‘sports utility vehicle’ does not include any 
vehicle which— 
‘‘(i) does not have the primary load 
carrying device or container attached, 
‘‘(ii) has a seating capacity of more 
than 12 individuals, 
‘‘(iii) is designed for more than 9 indi-
viduals in seating rearward of the driver’s 
seat, 
‘‘(iv) is equipped with an open cargo 
area, or a covered box not readily acces-
sible from the passenger compartment, of 
at least 72.0 inches in interior length, or 
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‘‘(v) has an integral enclosure, fully 
enclosing the driver compartment and load 
carrying device, does not have seating rear-
ward of the driver’s seat, and has no body 
section protruding more than 30 inches 
ahead of the leading edge of the wind-
shield.’’. 
(c) CONFORMING AMENDMENT.—Section 179(b) of 
such Code (relating to limitations) is amended by striking 
paragraph (6). 
(d) EFFECTIVE DATE.—The amendments made by 
this section shall apply to property placed in service after 
the date of the enactment of this Act. 
SEC. 106. FUEL EFFICIENCY STANDARDS FOR REPLACE-
MENT TIRES. 
(a) STANDARDS FOR TIRES MANUFACTURED FOR 
INTERSTATE COMMERCE.—Section 30123 of title 49, 
United States Code, is amended— 
(1) in subsection (b), by inserting after the first 
sentence the following: ‘‘The grading system shall 
include standards for rating the fuel efficiency of 
tires designed for use on passenger cars and light 
trucks.’’; and 
(2) by adding at the end of the following: 
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