I 
116TH CONGRESS 
1ST SESSION H. R. 2510 
To establish a voluntary program in the National Highway Traffic Safety 
Administration to encourage consumers to purchase or lease new auto-
mobiles made in the United States, and for other purposes. 
IN THE HOUSE OF REPRESENTATIVES 
MAY 2, 2019 
Ms. TLAIB (for herself, Mr. KHANNA, Ms. OCASIO-CORTEZ, Mr. LEVIN of 
Michigan, Ms. WASSERMAN SCHULTZ, Ms. OMAR, Ms. PRESSLEY, and 
Ms. SCHAKOWSKY) introduced the following bill; which was referred to 
the Committee on Ways and Means, and in addition to the Committee 
on Energy and Commerce, for a period to be subsequently determined by 
the Speaker, in each case for consideration of such provisions as fall with-
in the jurisdiction of the committee concerned 
A BILL 
To establish a voluntary program in the National Highway 
Traffic Safety Administration to encourage consumers 
to purchase or lease new automobiles made in the United 
States, and for other purposes. 
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 ‘‘American Cars, Amer-
ican Jobs Act of 2019’’. 
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SEC. 2. AMERICAN CARS, AMERICAN JOBS PROGRAM. 
(a) DEFINITIONS.—In this section: 
(1) AUTOMOBILE.—The term ‘‘automobile’’ has 
the meaning given the term in section 32901(a) of 
title 49, United States Code. 
(2) AUTOMOBILE
MADE
IN
THE
UNITED 
STATES.—The term ‘‘automobile made in the United 
States’’ means an automobile that meets the require-
ments described in paragraph (1) or (2) of sub-
section (c). 
(3) DEALER.—The term ‘‘dealer’’ means a per-
son licensed by a State who engages in the sale of 
new automobiles to ultimate purchasers. 
(4) PROGRAM.—The term ‘‘Program’’ means 
the American Cars, American Jobs Program estab-
lished by subsection (b). 
(5) QUALIFYING LEASE.—The term ‘‘qualifying 
lease’’ means a lease of an automobile for a period 
of not less than 5 years. 
(6) SECRETARY.—The term ‘‘Secretary’’ means 
the Secretary of Transportation, acting through the 
Administrator of the National Highway Traffic Safe-
ty Administration. 
(7) ULTIMATE PURCHASER.—The term ‘‘ulti-
mate purchaser’’ means, with respect to any new 
automobile, the first person who in good faith pur-
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chases the automobile for purposes other than re-
sale. 
(8) VEHICLE IDENTIFICATION NUMBER.—The 
term ‘‘vehicle identification number’’ means the 17- 
character number used by the automobile industry 
to identify individual automobiles. 
(9) VOUCHER.—The term ‘‘voucher’’ means an 
electronic transfer of funds to a dealer based on an 
eligible transaction under this section. 
(b) ESTABLISHMENT.—There is established in the 
National Highway Traffic Safety Administration a vol-
untary program, to be known as the ‘‘American Cars, 
American Jobs Program’’, through which the Secretary, 
in accordance with this section and the regulations pro-
mulgated under subsection (e), shall— 
(1) authorize the issuance of an electronic 
voucher, subject to the limitations described in sub-
section (d), to offset the purchase price or lease 
price for a qualifying purchase or qualifying lease, 
respectively, of a new automobile made in the United 
States; 
(2) register dealers for participation in the Pro-
gram and require that all registered dealers accept 
vouchers as provided in this section as partial pay-
ment or down payment for the purchase or quali-
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fying lease of any new automobile made in the 
United States offered for sale or lease by that deal-
er; 
(3) in consultation with the Secretary of the 
Treasury, make electronic payments to dealers for 
eligible transactions by the dealers described in 
paragraph (2), in accordance with the regulations 
promulgated under subsection (e); and 
(4) in consultation with the Secretary of the 
Treasury and the Inspector General of the Depart-
ment of Transportation, establish and provide for 
the enforcement of measures to prevent and penalize 
fraud under the Program. 
(c) QUALIFICATIONS FOR AND VALUE OF VOUCH-
ERS.— 
(1) VOUCHER FOR PASSENGER VEHICLES.—Ex-
cept as provided in paragraph (2), a voucher issued 
under the Program shall have a value of $3,500 that 
may be applied to offset the purchase price or lease 
price for a purchase or qualifying lease, respectively, 
of a new automobile made in the United States, if 
the automobile— 
(A) for the most recent model year, is de-
termined by the Secretary to contain content of 
which not less than 45 percentage (by value) is 
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of United States/Canadian origin (as those 
terms are defined in section 32304(a) of title 
49, United States Code); and 
(B) is assembled in the United States. 
(2) VOUCHER FOR PLUG-IN ELECTRIC DRIVE 
VEHICLES.—A voucher issued under the Program 
shall have a value of $4,500 that may be applied to 
offset the purchase price or lease price for a pur-
chase or qualifying lease, respectively, of a new auto-
mobile made in the United States, if the auto-
mobile— 
(A) for the most recent model year, is de-
termined by the Secretary to contain content of 
which not less than 45 percentage (by value) is 
of United States/Canadian origin (as those 
terms are defined in section 32304(a) of title 
49, United States Code); 
(B) is assembled in the United States; and 
(C) is a new qualified plug-in electric drive 
motor vehicle (as defined in section 30D(d) of 
the Internal Revenue Code of 1986). 
(d) PROGRAM LIMITATIONS.— 
(1) GENERAL
PERIOD
OF
ELIGIBILITY.—A 
voucher issued under the Program shall be used only 
in connection with the purchase or qualifying lease 
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of a new automobile made in the United States that 
occurs during the period— 
(A) beginning on the date that is 75 days 
after the date of enactment of this Act; and 
(B) ending on the date that is 2 years 
after the date described in subparagraph (A). 
(2) NUMBER OF VOUCHERS PER PERSON AND 
PER TRADE-IN VEHICLE.—Not more than 1 voucher 
may be issued under the Program for a single per-
son. 
(3) NO COMBINATION OF VOUCHERS.—Only 1 
voucher issued under the Program may be applied 
toward the purchase or qualifying lease of a single 
new automobile made in the United States. 
(4) COMBINATION
WITH
OTHER
INCENTIVES 
PERMITTED.—The availability or use of a Federal, 
State, or local incentive or a State-issued voucher 
for the purchase or lease of a new automobile made 
in the United States shall not limit the value or 
issuance of a voucher under the Program to any per-
son otherwise eligible to receive such a voucher. 
(5) NO ADDITIONAL FEES.—A dealer partici-
pating in the Program may not charge a person pur-
chasing or leasing a new automobile made in the 
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United States any additional fees associated with the 
use of a voucher under the Program. 
(6) NUMBER AND AMOUNT.—The total number 
and value of vouchers issued under the Program 
may not exceed the amounts appropriated for that 
purpose. 
(e) REGULATIONS.— 
(1) IN GENERAL.—Notwithstanding section 553 
of title 5, United States Code, not later than 60 
days after the date of enactment of this Act, the 
Secretary shall promulgate final regulations to im-
plement the Program. 
(2) REQUIREMENTS.—The regulations under 
paragraph (1) shall— 
(A) provide for a means of registering 
dealers for participation in the Program; 
(B) establish procedures for the reimburse-
ment of dealers participating in the Program to 
be made through electronic transfer of funds 
for the amount of the vouchers as soon as prac-
ticable, but not longer than 10 days, after the 
date of submission of information supporting 
the eligible transaction, as the Secretary deter-
mines to be appropriate; 
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(C) require each applicable dealer to use a 
voucher under the Program in addition to any 
other rebate or discount advertised by the deal-
er or offered by the manufacturer for an appli-
cable new automobile made in the United 
States; and 
(D) prohibit each applicable dealer from 
using a voucher under the Program to offset 
any other rebate or discount described in sub-
paragraph (C). 
(f) ANTI-FRAUD PROVISIONS.— 
(1) VIOLATION.—It shall be unlawful for any 
person to violate this section or any regulations pro-
mulgated pursuant to subsection (e) (other than by 
making a clerical error). 
(2) PENALTIES.— 
(A) IN GENERAL.—Any person who com-
mits a violation described in paragraph (1) shall 
be liable to the Federal Government for a civil 
penalty of not more than $15,000 for each vio-
lation. 
(B) AUTHORITY
OF
THE
SECRETARY.— 
The Secretary may— 
(i) assess and compromise penalties 
under subparagraph (A); and 
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(ii) require from any person the 
records and inspections necessary to en-
force the Program. 
(C) DETERMINATION.—In determining the 
amount of a civil penalty under this paragraph, 
the severity of the applicable violation and the 
intent and history of the person committing the 
violation shall be taken into account. 
(g) INFORMATION TO CONSUMERS AND DEALERS.— 
(1) IN GENERAL.—Not later than 60 days after 
the date of enactment of this Act, and promptly 
after receiving any update of any relevant informa-
tion, the Secretary shall make available on an inter-
net website and through other means determined by 
the Secretary information about the Program, in-
cluding— 
(A) how to participate in the Program, in-
cluding how to determine participating dealers; 
and 
(B) a comprehensive list, by make and 
model, of new automobiles made in the United 
States meeting the requirements of the Pro-
gram. 
(2) PUBLIC AWARENESS CAMPAIGN.—Once the 
information described in paragraph (1) is available, 
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the Secretary shall conduct a public awareness cam-
paign to inform consumers about the Program and 
where to obtain additional information. 
(h) RECORDKEEPING AND REPORT.— 
(1) DATABASE.—The Secretary shall maintain 
a database of the vehicle identification numbers of 
all new automobiles made in the United States pur-
chased or leased under the Program. 
(2) REPORT ON EFFICACY OF THE PROGRAM.— 
Not later than 60 days after the end of the period 
described in subsection (d)(1), the Secretary shall 
submit to the Committee on Commerce, Science, and 
Transportation of the Senate and the Committee on 
Energy and Commerce of the House of Representa-
tives a report describing the efficacy of the Program, 
including— 
(A) a description of Program results, in-
cluding— 
(i) the total number and amount of 
vouchers issued for purchase or qualifying 
lease of new automobiles made in the 
United States by— 
(I) manufacturer (including ag-
gregate information concerning the 
make, model, and model year); and 
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(II) category of automobile; and 
(ii) the location of sale or qualifying 
lease; and 
(B) an estimate of the overall economic 
and employment effects of the Program. 
(i) EXCLUSION OF VOUCHERS FROM INCOME.— 
(1) FOR
PURPOSES
OF
ALL
FEDERAL
AND 
STATE PROGRAMS.—A voucher issued under this sec-
tion or any payment made for such a voucher under 
subsection (b)(3) shall not be regarded as income 
and shall not be regarded as a resource for the 
month of receipt of the voucher and the following 12 
months, for purposes of determining the eligibility of 
the recipient of the voucher (or a spouse or other 
family or household members of the recipients) for 
benefits or assistance, or the amount or extent of 
benefits or assistance, under any Federal or State 
program. 
(2) FOR PURPOSES OF TAXATION.—A voucher 
issued under this section or any payment made for 
such a voucher under subsection (b)(3) shall be 
deemed not to be income of the purchaser of an 
automobile for purposes of the Internal Revenue 
Code of 1986. 
(j) AUTHORIZATION OF APPROPRIATIONS.— 
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(1) IN GENERAL.—There is authorized to be 
appropriated to the Secretary $3,000,000,000 to 
carry out the Program, to remain available until ex-
pended. 
(2) ADMINISTRATION.—Of the amounts appro-
priated under paragraph (1), not more than 
$1,000,000 may be made available for the adminis-
tration of the Program. 
SEC. 3. DISALLOWANCE OF DEDUCTION FOR GLOBAL LOW- 
TAXED INCOME FOR CERTAIN AUTOMOBILE 
COMPANIES. 
(a) IN GENERAL.—Section 250 of the Internal Rev-
enue Code of 1986 is amended— 
(1) by redesignating subsection (c) as sub-
section (d); and 
(2) by inserting after subsection (b) the fol-
lowing: 
‘‘(c) SPECIAL RULE FOR CERTAIN MOTOR VEHICLE 
MANUFACTURERS.— 
‘‘(1) IN
GENERAL.—The amount determined 
under subsection (a)(1)(B) shall be zero for any tax-
able year of a domestic corporation described in 
paragraph (2) if the number of full-time employees 
of such corporation performing substantially all of 
their services inside the United States during such 
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taxable year is less than the number of such employ-
ees on December 20, 2017. 
‘‘(2) DOMESTIC CORPORATION DESCRIBED.—A 
domestic corporation is described in this paragraph 
with respect to any taxable year if such domestic 
corporation— 
‘‘(A) is a manufacturer (within the mean-
ing of section 30B) of motor vehicles (as de-
fined in section 30B(h)(1)), and 
‘‘(B) is a United States shareholder of a 
controlled foreign corporation which increases 
the number of full-time employees of such con-
trolled foreign corporation during period com-
prising of the taxable year of such domestic cor-
poration.’’. 
(b) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
the date of enactment of this Act. 
Æ 
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