I 
113TH CONGRESS 
2D SESSION 
H. R. 4960 
To amend the Internal Revenue Code of 1986 to modify the substantiation 
rules for the donation of vehicles valued between $500 and $5,000 dollars. 
IN THE HOUSE OF REPRESENTATIVES 
JUNE 25, 2014 
Mr. YOUNG of Indiana (for himself, Ms. LINDA T. SA´NCHEZ of California, Mr. 
REICHERT, Mrs. BLACK, Mr. KELLY of Pennsylvania, Mr. NUNES, Mr. 
TIBERI, Mr. BOUSTANY, Mr. PRICE of Georgia, Mr. SCHOCK, Mr. PAUL-
SEN, Mr. MARCHANT, Mr. GRIFFIN of Arkansas, Mr. NEAL, Mr. LARSON 
of Connecticut, Mr. PASCRELL, Mr. RANGEL, Ms. SCHWARTZ, Mr. 
DANNY K. DAVIS of Illinois, Mr. LEWIS, Mr. KIND, Mr. GERLACH, and 
Mr. RENACCI) 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 $5,000 dollars. 
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 2014’’ or as the ‘‘CARS 
Act of 2014’’. 
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SEC. 2. MODIFICATION OF SUBSTANTIATION RULES FOR 
THE DONATION OF CERTAIN VEHICLES. 
(a) IN GENERAL.—Paragraph (12) of section 170(f) 
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 $5,000.— 
‘‘(A) IN GENERAL.—In the case of a con-
tribution of a qualified vehicle the claimed value 
of which exceeds $500 but not $5,000, 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 clause 
(iv) or, if such goods or services con-
sist solely of intangible religious bene-
fits (as defined in paragraph (8)(B)), 
a statement to that effect. 
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‘‘(B) 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. 
‘‘(C) QUALIFIED VEHICLE.—For purposes 
of this paragraph, the term ‘qualified vehicle’ 
means any— 
‘‘(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). 
‘‘(D) 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) 
CONFORMING
AMENDMENT.—Section 
170(f)(11)(A)(ii)(I) of such Code is amended— 
(1) by inserting ‘‘and’’ before ‘‘publicly’’, and 
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(2) by striking ‘‘and any qualified vehicle de-
scribed in paragraph (12)(A)(ii) for which an ac-
knowledgment under paragraph (12)(B)(iii) is pro-
vided’’. 
(c) EFFECTIVE DATE.—The amendment made by 
this section shall apply to taxable years beginning after 
December 31, 2014. 
Æ 
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