I 
109TH CONGRESS 
1ST SESSION H. R. 3591
To amend the Internal Revenue Code of 1986 to provide a credit to facilitate 
the accelerated development and deployment of crash avoidance and 
crash protection systems. 
IN THE HOUSE OF REPRESENTATIVES 
JULY 28, 2005
Mr. ROGERS of Michigan 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 
a credit to facilitate the accelerated development and 
deployment of crash avoidance and crash protection sys-
tems.
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. CREDIT FOR INTELLIGENT VEHICLE TECH-
NOLOGY SYSTEMS. 
(a) IN GENERAL.—Subpart C of part IV of sub-
chapter A of chapter 1 of the Internal Revenue Code of 
1986 (relating to refundable credits) is amended by redes-
ignating section 36 as section 37 and by inserting after 
section 35 the following new section: 
‘‘SEC. 36. CREDIT FOR INTELLIGENT VEHICLE TECH-
NOLOGY SYSTEMS. 
‘‘(a) IN GENERAL.—There shall be allowed as a cred-
it against the tax imposed by this chapter for the taxable 
year an amount equal to $500 for each qualified intelligent 
vehicle system placed in service by the taxpayer during 
the taxable year. 
‘‘(b) LIMITATION PER VEHICLE.—The amount of the 
credit allowed under subsection (a) with respect to any 
vehicle shall not exceed the excess of—
‘‘(1) $1,000, reduced by 
‘‘(2) the aggregate amount of any credits al-
lowed to the taxpayer under this section with respect 
to such vehicle for all prior taxable years. 
‘‘(c) QUALIFIED INTELLIGENT VEHICLE SYSTEM.—
For purposes of this section—
‘‘(1) IN GENERAL.—The term ‘qualified intel-
ligent vehicle system’ means any system of devices 
described in a subparagraph of paragraph (2) which 
is installed in a motor vehicle. 
‘‘(2) DEVICES DESCRIBED.—The following de-
vices are described in this paragraph:
‘‘(A) Electronic lane departure warning 
systems that alert the driver by means of an 
audio, visual, or tactile warning that the driver 
has departed from his or her lane of travel. 
‘‘(B) Collision avoidance systems that op-
erate at highway speeds of 45 miles per hour or 
greater and utilize radar to detect potential col-
lisions and provide a visual or audio warning 
for the driver. 
‘‘(C) Navigation systems that are installed 
devices that provide nationwide route guidance 
to a driver by providing audio turn-by-turn di-
rections such that a driver can navigate to a 
destination without looking at a map. 
‘‘(D) Active automatic crash notification 
systems which use wireless telecommunication 
technologies to immediately alert a private 
emergency call center when a passenger presses 
the car’s emergency alert button or the car’s 
airbag deploys. 
‘‘(E) Electronic or roll stability control sys-
tems that are vehicle stability control systems 
that optimize vehicle control and are specifically 
designed to monitor and ensure the stability of 
the vehicle.
‘‘(F) Side obstacle detection systems that 
increase drivers’ awareness of vehicles in side 
blind spots with an audible or visual warning. 
‘‘(G) Automatic back-up warning device 
systems that alert drivers to people and objects 
behind their vehicle when backing, including 
systems that give the driver visibility behind the 
vehicle when backing up. 
‘‘(H) Adaptive cruise control systems that 
warn drivers of slower-moving traffic ahead. 
Automatically adjusts speed to maintain a driv-
er-set gap from the vehicle ahead. These sys-
tems monitor the area ahead of the vehicle, 
measuring distance and relative velocity of tar-
get vehicles to automatically adjust the speed of 
the host vehicle to maintain speeds requested by 
the driver through both braking and throttle 
control. This includes but is not limited to sys-
tems that include a short brake pulse, reversible 
restraint system activation, or full emergency 
braking capability to the adaptive cruise control 
system. 
‘‘(I) Adaptive front lighting systems (AFS) 
that provide optimal visibility in various driving 
conditions by automatically modifying the beam
pattern of the head lighting system in response 
to vehicle speed, weather conditions, and road 
situations (city, country, motorway), including 
headlamps that move with the steering wheel to 
help illuminate curves or turns. 
‘‘(J) Light emitting diode (LED) brake 
lights that are brighter and activate faster than 
conventional lamps allowing programming op-
tions that are not available with conventional 
lamps. 
‘‘(K) Seat-mounted head protection airbag 
systems that consist of a small airbag which de-
ploys from the driver or passenger side seat and 
protects the head in a side-impact crash sce-
nario if such system is certified as performing 
in a manner that results in a rating of good 
under the IIHS head protection rating scale in 
their side-impact crash rating test for front seat 
occupants. 
‘‘(L) Head-curtain airbag system con-
sisting of a wide curtain safety device system 
embedded in the roof lining of the vehicle 
which—
‘‘(i) deploys when triggered by a crash 
sensor, and
‘‘(ii) covers the front two rows of the 
vehicle (between the A and C pillars) and 
at least 80 percent of the glass area adja-
cent to the occupants. 
‘‘(M) Head airbag and rollover protection 
curtain system consisting of an enlarged roof 
line mounted airbag system with an enhanced 
capability of remaining deployed for 5 seconds 
to provide head, neck, and torso protection in a 
vehicle rollover crash scenario if such system 
covers at least 90 percent of the glass opening 
and meets the proposed occupant ejection miti-
gation requirements issued by the National 
Highway Traffic Safety Administration. 
‘‘(N) In the case of a motor vehicle any 
portion of which is subject to tax under section 
4051, direct tire pressure monitoring systems 
for heavy truck applications that provide a real 
time determination of the condition of the pres-
sure and temperature of the air in the tire. 
‘‘(O) Any system specifically identified by 
the Administrator of the National Highway 
Traffic Safety Administration for the purposes 
of this paragraph as significantly enhancing the
safety or security of the driver, passengers, or 
load of a vehicle. 
‘‘(3) REMOVAL FROM DEVICE LIST.—Any sys-
tem specifically identified by the Administrator of 
the National Highway Traffic Safety Administration 
for removal from paragraph (2) shall be treated as 
not described in any subparagraph of such para-
graph effect for systems placed in service after such 
date as the Administrator shall specify. 
‘‘(4) 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) BASIS
REDUCTION.—The basis of any 
property for which a credit is allowable under sub-
section (a) shall be reduced by the amount of such 
credit. 
‘‘(2) RECAPTURE.—The Secretary shall, by reg-
ulations, provide for recapturing the benefit of any 
credit allowable under subsection (a) with respect to 
any property which ceases to be property eligible for 
such credit.
‘‘(3) 
PROPERTY
USED
OUTSIDE
UNITED 
STATES, ETC., NOT QUALIFIED.— No credit 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. 
‘‘(4) ELECTION
TO
NOT
TAKE
CREDIT.—No 
credit shall be allowed under subsection (a) for any 
vehicle if the taxpayer elects to not have this section 
apply to such vehicle. 
‘‘(e) SUPPORTING
DOCUMENTATION.—No credit 
shall be allowed under subsection (a) unless the taxpayer 
receives, at the time of purchase of the qualified intelligent 
vehicle system, such documentation as the Secretary may 
require. Such documentation shall identify the type of 
each intelligent vehicle system installed on the motor vehi-
cle, the purchase date of the motor vehicle containing such 
system (or the installation date of such system in the case 
of installation after the date of the first retail sale). The 
Secretary may not require retail or manufacturer price 
documentation. 
‘‘(f) TERMINATION.—This section shall not apply to 
any property placed in service after December 31, 2012.’’. 
(b) DETERMINATIONS BY NHTSA.—
(1) IN
GENERAL.—The Administrator of the 
National Highway Traffic Safety Administration 
shall, during the 8-month period beginning 40 
months after the date of the enactment of this Act 
and periodically thereafter, identify systems for in-
clusion in or removal from the list of systems in 
paragraph (2) of section 36(c) of the Internal Rev-
enue Code of 1986, and shall publish an update of 
such list taking into account such inclusions and re-
movals. 
(2) ADVISORY
COMMITTEE.—For purposes of 
making identifications described in paragraph (1), 
such Administrator shall—
(A) establish a committee (which shall in-
clude at least one representative from industry 
and one consumer) to access potentially quali-
fied systems, 
(B) convene such committee and establish 
a regular meeting schedule, 
(C) require quarterly reports from such 
committee, and 
(D) make such quarterly reports available 
to the public. 
(c) CONFORMING AMENDMENTS.—
(1) The table of sections for subpart C of part 
IV of subchapter A of chapter 1 of the Internal Rev-
enue Code of 1986 is amended by redesignating the 
item relating to section 36 as an item relating to 
section 37 and by inserting before such item the fol-
lowing new item:
‘‘Sec. 36. Credit for intelligent vehicle technology systems.’’.
(2) Section 1324(b)(2) of title 31, United 
States Code, is amended by inserting ‘‘or 36’’ after 
‘‘section 35’’. 
(d) EFFECTIVE DATE.—The amendments made by 
this section shall apply to property placed in service after 
December 31, 2005.
Æ