‘‘(1) determine the fuel economy of heavy duty 
vehicles; and 
‘‘(2) assess the fuel efficiency attainable 
through available technology. 
‘‘(b) TESTING.—The Administrator shall— 
‘‘(1) design a National testing program to as-
sess the fuel economy of heavy duty vehicles (based 
on the program for light duty vehicles); and 
‘‘(2) implement the program described in para-
graph (1) not later than 18 months after the date 
of enactment of this chapter. 
‘‘(c) ASSESSMENT.—The Administrator shall consult 
with the Secretary of Transportation on the assessment 
of available technologies to enhance the fuel efficiency of 
heavy duty vehicles to ensure that vehicle use and needs 
are considered appropriately in the assessment. 
‘‘(d) REPORTING.—The Administrator shall— 
‘‘(1) not later than 2 years after the date of en-
actment of this chapter, submit a report to Congress 
regarding the results of the assessment of available 
technologies to improve the fuel efficiency of heavy 
duty vehicles. 
‘‘(2) submit a report to Congress, at least bian-
nually, that addresses the fuel economy of heavy 
duty vehicles; and
‘‘§ 33004. Standards 
‘‘(a) GENERAL REQUIREMENTS.—Not later than 18 
months after completing the testing and assessments 
under section 33003, the Secretary of Transportation 
shall prescribe average heavy duty vehicle fuel economy 
standards. Each standard shall be the maximum feasible 
average fuel economy level that the Secretary decides that 
manufacturers can achieve in that model year. The Sec-
retary may prescribe separate standards for different 
classes of heavy duty motor vehicles. The standards for 
each model year shall be completed not later than 18 
months before the beginning of each model year. 
‘‘(b) CONSIDERATIONS AND CONSULTATION.—In de-
termining maximum feasible average fuel economy, the 
Secretary shall consider— 
‘‘(1) relevant available heavy duty motor vehicle 
fuel consumption information; 
‘‘(2) technological feasibility; 
‘‘(3) economic practicability; 
‘‘(4) the desirability of reducing United States 
dependence on oil; 
‘‘(5) the effects of average fuel economy stand-
ards on vehicle safety; 
‘‘(6) the effects of average fuel economy stand-
ards on levels of employment and competitiveness of 
manufacturers; and
‘‘(7) the extent to which the standard will carry 
out the purpose described in section 33001. 
‘‘(c) COOPERATION.—The Secretary may advise, as-
sist, and cooperate with departments, agencies, and in-
strumentalities of the United States Government, States, 
and other public and private agencies in developing fuel 
economy standards for heavy duty motor vehicles. 
‘‘(d) EFFECTIVE DATES OF STANDARDS.—The Sec-
retary shall specify the effective date and model years of 
each heavy duty motor vehicle fuel economy standard pre-
scribed under this chapter. 
‘‘(e) 5–Year Plan for Testing Standards.—The Sec-
retary shall establish, periodically review, and continually 
update a 5-year plan for testing heavy duty motor vehicle 
fuel economy standards prescribed under this chapter. In 
developing and establishing testing priorities, the Sec-
retary shall consider factors the Secretary considers ap-
propriate, consistent with the purpose described in section 
33001 and the Secretary’s other duties and powers under 
this chapter. 
‘‘§ 33005. Authorization of appropriations 
‘‘There are authorized to be appropriated, for each 
of fiscal years 2007 through 2011, such sums as may be 
necessary to carry out this chapter.’’.
SEC. 204. IDLING REDUCTION TAX CREDIT. 
(a) IN GENERAL.—Subpart D of part IV of sub-
chapter A of chapter 1 of the Internal Revenue Code of 
1986 (relating to business-related credits) is amended by 
adding at the end the following new section: 
‘‘SEC. 45N. IDLING REDUCTION CREDIT. 
‘‘(a) GENERAL RULE.—For purposes of section 38, 
the idling reduction tax credit determined under this sec-
tion for the taxable year is an amount equal to 50 percent 
of the amount paid or incurred for each qualifying idling 
reduction device placed in service by the taxpayer during 
the taxable year. 
‘‘(b) LIMITATION.—The maximum amount allowed as 
a credit under subsection (a) shall not exceed $3,500 per 
device. 
‘‘(c) DEFINITIONS.—For purposes of subsection 
(a)— 
‘‘(1) QUALIFYING
IDLING
REDUCTION
DE-
VICE.—The term ‘qualifying idling reduction device’ 
means any device or system of devices that— 
‘‘(A) is installed on a heavy-duty diesel- 
powered on-highway vehicle, 
‘‘(B) is designed to provide to such vehicle 
those services (such as heat, air conditioning, or 
electricity) that would otherwise require the op-
eration of the main drive engine while the vehi-
cle is temporarily parked or remains stationary, 
‘‘(C) the original use of which commences 
with the taxpayer, 
‘‘(D) is acquired for use by the taxpayer 
and not for resale, and 
‘‘(E) is certified by the Secretary of En-
ergy, in consultation with the Administrator of 
the Environmental Protection Agency and the 
Secretary of Transportation, to reduce long-du-
ration idling of such vehicle at a motor vehicle 
rest stop or other location where such vehicles 
are temporarily parked or remain stationary. 
‘‘(2) HEAVY-DUTY DIESEL-POWERED ON-HIGH-
WAY
VEHICLE.—The term ‘heavy-duty diesel-pow-
ered on-highway vehicle’ means any vehicle, ma-
chine, tractor, trailer, or semi-trailer propelled or 
drawn by mechanical power and used upon the high-
ways in the transportation of passengers or prop-
erty, or any combination thereof determined by the 
Federal Highway Administration. 
‘‘(3) LONG-DURATION IDLING.—The term ‘long- 
duration idling’ means the operation of a main drive 
engine, for a period greater than 15 consecutive 
minutes, where the main drive engine is not engaged
in gear. Such term does not apply to routine stop-
pages associated with traffic movement or conges-
tion. 
‘‘(d) NO DOUBLE BENEFIT.—For purposes of this 
section— 
‘‘(1) REDUCTION IN BASIS.—If a credit is de-
termined under this section with respect to any 
property by reason of expenditures described in sub-
section (a), the basis of such property shall be re-
duced by the amount of the credit so determined. 
‘‘(2) OTHER DEDUCTIONS AND CREDITS.—No 
deduction or credit shall be allowed under any other 
provision of this chapter with respect to the amount 
of the credit determined under this section. 
‘‘(e) ELECTION NOT TO CLAIM CREDIT.—This sec-
tion shall not apply to a taxpayer for any taxable year 
if such taxpayer elects to have this section not apply for 
such taxable year.’’. 
(b) CREDIT TO BE PART OF GENERAL BUSINESS 
CREDIT.—Subsection (b) of section 38 of such Code (re-
lating to general business credit) is amended by striking 
‘‘plus’’ at the end of paragraph (25), by striking the period 
at the end of paragraph (26) and inserting ‘‘, plus’’ , and 
by adding at the end the following new paragraph:
‘‘(27) the idling reduction tax credit determined 
under section 45N(a).’’. 
(c) CONFORMING AMENDMENTS.— 
(1) The table of sections for subpart D of part 
IV of subchapter A of chapter 1 of such Code is 
amended by inserting after the item relating to sec-
tion 45M the following new item: 
‘‘Sec. 45N. Idling reduction credit.’’. 
(2) Section 1016(a) of such Code is amended 
by striking ‘‘and’’ at the end of paragraph (35), by 
striking the period at the end of paragraph (36) and 
inserting ‘‘, and’’, and by adding at the end the fol-
lowing: 
‘‘(37) in the case of a facility with respect to 
which a credit was allowed under section 45N, to the 
extent provided in section 45N(d)(A).’’. 
(d) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
December 31, 2004. 
(e) DETERMINATION OF CERTIFICATION STANDARDS 
BY SECRETARY OF ENERGY FOR CERTIFYING IDLING RE-
DUCTION DEVICES.—Not later than 6 months after the 
date of the enactment of this Act and in order to reduce 
air pollution and fuel consumption, the Secretary of En-
ergy, in consultation with the Administrator of the Envi-
ronmental Protection Agency and the Secretary of Trans-
portation, shall publish the standards under which the 
Secretary, in consultation with the Administrator of the 
Environmental Protection Agency and the Secretary of 
Transportation, will, for purposes of section 45N of the 
Internal Revenue Code of 1986 (as added by this section), 
certify the idling reduction devices which will reduce long- 
duration idling of vehicles at motor vehicle rest stops or 
other locations where such vehicles are temporarily parked 
or remain stationary in order to reduce air pollution and 
fuel consumption. 
SEC. 205. NEAR-TERM VEHICLE TECHNOLOGY PROGRAM. 
(a) PURPOSES.—The purposes of this section are— 
(1) to enable and promote, in partnership with 
industry, comprehensive development, demonstra-
tion, and commercialization of a wide range of elec-
tric drive components, systems, and vehicles using 
diverse electric drive transportation technologies; 
(2) to make critical public investments to help 
private industry, institutions of higher education, 
National Laboratories, and research institutions to 
expand innovation, industrial growth, and jobs in the 
United States; 
(3) to expand the availability of the existing 
electric infrastructure for fueling light duty trans-
portation and other on-road and nonroad vehicles
that are using petroleum and are mobile sources of 
emissions— 
(A) including the more than 3,000,000 re-
ported units (such as electric forklifts, golf 
carts, and similar nonroad vehicles) in use on 
the date of enactment of this Act; and 
(B) with the goal of enhancing the energy 
security of the United States, reduce depend-
ence on imported oil, and reduce emissions 
through the expansion of grid supported mobil-
ity; 
(4) to accelerate the widespread commercializa-
tion of all types of electric drive vehicle technology 
into all sizes and applications of vehicles, including 
commercialization of plug-in hybrid electric vehicles 
and plug-in hybrid fuel cell vehicles; and 
(5) to improve the energy efficiency of and re-
duce the petroleum use in transportation. 
(b) DEFINITIONS.—In this section: 
(1) BATTERY.—The term ‘‘battery’’ means an 
energy storage device used in an on-road or nonroad 
vehicle powered in whole or in part using an off- 
board or on-board source of electricity.
(2) ELECTRIC DRIVE TRANSPORTATION TECH-
NOLOGY.—The term ‘‘electric drive transportation 
technology’’ means— 
(A) vehicles that use an electric motor for 
all or part of their motive power and that may 
or may not use off-board electricity, including 
battery electric vehicles, fuel cell vehicles, en-
gine dominant hybrid electric vehicles, plug-in 
hybrid electric vehicles, plug-in hybrid fuel cell 
vehicles, and electric rail; or 
(B) equipment relating to transportation 
or mobile sources of air pollution that use an 
electric motor to replace an internal combustion 
engine for all or part of the work of the equip-
ment, including corded electric equipment 
linked to transportation or mobile sources of air 
pollution. 
(3) ENGINE DOMINANT HYBRID ELECTRIC VE-
HICLE.—The term ‘‘engine dominant hybrid electric 
vehicle’’ means an on-road or nonroad vehicle— 
(A) this— 
(i) is propelled by an internal combus-
tion engine or heat engine using— 
(I) any combustible fuel;
(II) an on-board, rechargeable 
storage device; and 
(B) has no means of using an off-board 
source of electricity. 
(4) FUEL CELL VEHICLE.—The term ‘‘fuel cell 
vehicle’’ means an on-road or nonroad vehicle that 
uses a fuel cell (as defined in section 3 of the Spark 
M. Matsunaga Hydrogen Research, Development, 
and Demonstration Act of 1990). 
(5) NONROAD VEHICLE.—The term ‘‘nonroad 
vehicle’’ has the meaning given the term in section 
216 of the Clean Air Act (42 U.S.C. 7550). 
(6) PLUG-IN HYBRID ELECTRIC VEHICLE.—The 
term ‘‘plug-in hybrid electric vehicle’’ means an on- 
road or nonroad vehicle that is propelled by an inter-
nal combustion engine or heat engine using— 
(A) any combustible fuel; 
(B) an on-board, rechargeable storage de-
vice; and 
(C) a means of using an off-board source 
of electricity. 
(7) PLUG-IN HYBRID FUEL CELL VEHICLE.— 
The term ‘‘plug-in hybrid fuel cell vehicle’’ means a 
fuel cell vehicle with a battery powered by an off- 
board source of electricity.
(c) PROGRAM.—The Secretary shall conduct a pro-
gram of research, development, demonstration, and com-
mercial application for electric drive transportation tech-
nology, including— 
(1) high capacity, high efficiency batteries; 
(2) high efficiency on-board and off-board 
charging components; 
(3) high power drive train systems for pas-
senger and commercial vehicles and for nonroad 
equipment; 
(4) control system development and power train 
development and integration for plug-in hybrid elec-
tric vehicles, plug-in hybrid fuel cell vehicles, and en-
gine dominant hybrid electric vehicles, including— 
(A) development of efficient cooling sys-
tems; 
(B) analysis and development of control 
systems that minimize the emissions profile 
when clean diesel engines are part of a plug-in 
hybrid drive system; and 
(C) development of different control sys-
tems that optimize for different goals, includ-
ing— 
(i) battery life;
(ii) reduction of petroleum consump-
tion; and 
(iii) green house gas reduction; 
(5) nanomaterial technology applied to both 
battery and fuel cell systems; 
(6) large-scale demonstrations, testing, and 
evaluation of plug-in hybrid electric vehicles in dif-
ferent applications with different batteries and con-
trol systems, including— 
(A) military applications; 
(B) mass market passenger and light-duty 
truck applications; 
(C) private fleet applications; and 
(D) medium- and heavy-duty applications; 
(7) a nationwide education strategy for electric 
drive transportation technologies providing sec-
ondary and high school teaching materials and sup-
port for university education focused on electric 
drive system and component engineering; 
(8) development, in consultation with the Ad-
ministrator of the Environmental Protection Agency, 
of procedures for testing and certification of criteria 
pollutants, fuel economy, and petroleum use for 
light-, medium-, and heavy-duty vehicle applications, 
including consideration of—
(A) the vehicle and fuel as a system, not 
just an engine; and 
(B) nightly off-board charging; and 
(9) advancement of battery and corded electric 
transportation technologies in mobile source applica-
tions by— 
(A) improvement in battery, drive train, 
and control system technologies; and 
(B) working with industry and the Admin-
istrator of the Environmental Protection Agen-
cy to— 
(i) understand and inventory markets; 
and 
(ii) identify and implement methods of 
removing barriers for existing and emerg-
ing applications. 
(d) GOALS.—The goals of the electric drive transpor-
tation technology program established under subsection 
(c) shall be to develop, in partnership with industry and 
institutions of higher education, projects that focus on— 
(1) innovative electric drive technology devel-
oped in the United States; 
(2) growth of employment in the United States 
in electric drive design and manufacturing;
(3) validation of the plug-in hybrid potential 
through fleet demonstrations; and 
(4) acceleration of fuel cell commercialization 
through comprehensive development and commer-
cialization of the electric drive technology systems 
that are the foundational technology of the fuel cell 
vehicle system. 
(e) AUTHORIZATION OF APPROPRIATIONS.—There is 
authorized to be appropriated to carry out this section 
$50,000,000 for each of fiscal years 2006 through 2015. 
SEC. 206. LIGHTWEIGHT MATERIALS RESEARCH AND DE-
VELOPMENT. 
(a) IN GENERAL.—As soon as practicable after the 
date of enactment of this Act, the Secretary of Energy 
shall establish a research and development program to de-
termine ways in which— 
(1) the weight of vehicles may be reduced to im-
prove fuel efficiency without compromising pas-
senger safety; and 
(2) the cost of lightweight materials (such as 
steel alloys and carbon fibers) required for the con-
struction of lighter-weight vehicles may be reduced. 
(b) AUTHORIZATION OF APPROPRIATIONS.—There is 
authorized to be appropriated to carry out this section 
$50,000,000 for each of fiscal years 2007 through 2012.
SEC. 207. HYBRID AND ADVANCED DIESEL VEHICLES. 
(a) HYBRID VEHICLES.—The Energy Policy Act of 
2005 is amended by striking section 711 (42 U.S.C. 
16061) and inserting the following: 
‘‘SEC. 711. HYBRID VEHICLES. 
‘‘(a) DEFINITIONS.—In this section: 
‘‘(1) COST.—The term ‘cost’ has the meaning 
given the term ‘cost of a loan guarantee’ within the 
meaning of section 502(5)(C) of the Federal Credit 
Reform Act of 1990 (2 U.S.C. 661a(5)(C)). 
‘‘(2) ELIGIBLE
PROJECT.—The term ‘eligible 
project’ means a project to— 
‘‘(A) improve hybrid technologies under 
subsection (b); or 
‘‘(B) encourage domestic production of ef-
ficient hybrid and advanced diesel vehicles 
under section 712(a). 
‘‘(3) GUARANTEE.— 
‘‘(A) IN GENERAL.—The term ‘guarantee’ 
has the meaning given the term ‘loan guar-
antee’ in section 502 of the Federal Credit Re-
form Act of 1990 (2 U.S.C. 661a). 
‘‘(B) INCLUSION.—The term ‘guarantee’ 
includes a loan guarantee commitment (as de-
fined in section 502 of the Federal Credit Re-
form Act of 1990 (2 U.S.C. 661a)).
‘‘(4) HYBRID TECHNOLOGY.—The term ‘hybrid 
technology’ means a battery or other rechargeable 
energy storage system, power electronic, hybrid sys-
tems integration, and any other technology for use 
in hybrid vehicles. 
‘‘(5) 
OBLIGATION.—The 
term 
‘obligation’ 
means the loan or other debt obligation that is guar-
anteed under this section. 
‘‘(b) AUTHORIZATION.—The Secretary shall accel-
erate efforts directed toward the improvement of hybrid 
technologies, including through the provision of loan guar-
antees under subsection (c). 
‘‘(c) LOAN GUARANTEES.— 
‘‘(1) IN GENERAL.—The Secretary shall make 
guarantees under this section for eligible projects on 
such terms and conditions as the Secretary, in con-
sultation with the Secretary of the Treasury, deter-
mines to be appropriate. 
‘‘(2) SPECIFIC APPROPRIATION OR CONTRIBU-
TION.—No guarantee shall be made unless— 
‘‘(A) an appropriation for the cost has 
been made; or 
‘‘(B) the Secretary has received from the 
borrower a payment in full for the cost of the