‘‘(c) QUALIFIED VEHICLE.—For purposes of this sec-
tion, the term ‘qualified vehicle’ means a motor vehicle— 
‘‘(1) which is subject to average fuel economy 
standards pursuant to section 32902 of title 49, 
United States Code, for passenger automobiles, 
‘‘(2) the original use of which commences with 
the taxpayer, 
‘‘(3) which is acquired for use or lease by the 
taxpayer and not for resale, and 
‘‘(4) which is made by a manufacturer. 
‘‘(d) OTHER DEFINITIONS AND SPECIAL RULES.— 
‘‘(1) MILES PER GALLON RATING.—The term 
‘miles per gallon rating’ means the combined fuel 
economy estimates provided by the Environmental 
Protection Agency. 
‘‘(2) MOTOR VEHICLE.—The term ‘motor vehi-
cle’ has the meaning given such term by section 
30(c)(2). 
‘‘(3) COORDINATION WITH ADVANCE PAYMENTS 
OF CREDIT.—With respect to any taxable year, the 
amount which would (but for this paragraph) be al-
lowed as a credit to the taxpayer under subsection 
(a) with respect to any qualified vehicle shall be re-
duced (but not below zero) by the aggregate amount 
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paid to such taxpayer under section 6431 with re-
spect to such vehicle. 
‘‘(4) REDUCTION IN BASIS.—For purposes of 
this subtitle, the basis of any property for which a 
credit is allowable under subsection (a) shall be re-
duced by the amount of such credit so allowed. 
‘‘(5) NO DOUBLE BENEFIT.— 
‘‘(A) IN GENERAL.—Except as provided by 
subparagraph (B), the amount of any deduction 
or other credit allowable under this chapter for 
a qualified vehicle shall be reduced by the 
amount of credit allowed under subsection (a) 
for such vehicle for the taxable year. 
‘‘(B) COORDINATION WITH SECTIONS 30B 
AND 30D.—Subparagraph (A) shall not apply to 
with respect to the credit allowed under section 
30B or 30D and the credit allowed under sub-
section (a) with respect to a qualified vehicle 
shall be in addition to any credit allowed under 
section 30B or 30D with respect such vehicle. 
‘‘(6) PROPERTY USED BY TAX-EXEMPT ENTI-
TY.—In the case of a vehicle the use of which is de-
scribed in paragraph (3) or (4) of section 50(b) and 
which is not subject to a lease, the person who sold 
such vehicle to the person or entity using such vehi-
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cle shall be treated as the taxpayer that placed such 
vehicle in service, but only if such person clearly dis-
closes to such person or entity in a document the 
amount of any credit allowable under subsection (a) 
with respect to such vehicle (determined without re-
gard to subsection (b)(2)). 
‘‘(7) 
PROPERTY
USED
OUTSIDE
UNITED 
STATES, ETC, NOT QUALIFIED.—No credit shall be 
allowable under subsection (a) with respect to any 
property referred to in section 50(b)(1) or with re-
spect to the portion of the cost of any property 
taken into account under section 179. 
‘‘(8) 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 (including recapture in the case of a 
lease period of less than the economic life of a vehi-
cle). 
‘‘(9) ELECTION
TO
NOT
TAKE
CREDIT.—No 
credit shall be allowed under subsection (a) for any 
vehicle if the taxpayer elects not to have this section 
apply to such vehicle. 
‘‘(10) INTERACTION
WITH
AIR
QUALITY
AND 
MOTOR VEHICLE SAFETY STANDARDS.—Unless oth-
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erwise provided in this section, a motor vehicle shall 
not be considered eligible for a credit under this sec-
tion unless such vehicle is in compliance with— 
‘‘(A) the applicable provisions of the Clean 
Air Act for the applicable make and model year 
of the vehicle (or applicable air quality provi-
sions of State law in the case of a State which 
has adopted such provision under a waiver 
under section 209(b) of the Clean Air Act), and 
‘‘(B) the motor vehicle safety provisions of 
sections 30101 through 30169 of title 49, 
United States Code. 
‘‘(e) TERMINATION.—This section shall not apply 
with respect to any property purchased after December 
31, 2014.’’. 
(b) ADVANCE PAYMENT OF CREDIT.—Subchapter B 
of chapter 65 of the Internal Revenue Code of 1986 is 
amended by adding at the end the following new section: 
‘‘SEC. 6431. CONSUMER REBATE FOR PURCHASES OF CER-
TAIN NEW PASSENGER MOTOR VEHICLES. 
‘‘(a) GENERAL RULE.—Not later than 3 months 
after the date of the enactment of this section, the Sec-
retary shall establish a program for making payments to 
certified individuals of the applicable amount with respect 
to a qualified vehicle. 
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‘‘(b) CERTIFIED INDIVIDUAL.—For purposes of this 
section, the term ‘certified individual’ means any indi-
vidual for whom a qualified passenger motor vehicle eligi-
bility certificate is in effect. 
‘‘(c) QUALIFIED PASSENGER MOTOR VEHICLE ELI-
GIBILITY CERTIFICATE.—For purposes of this section, the 
term ‘qualified passenger motor vehicle eligibility certifi-
cate’ means any written statement that an individual is 
entitled to a credit under section 36A if such statement 
provides such information as the Secretary may require 
for purposes of this section. 
‘‘(d) TIMING OF PAYMENTS.—The Secretary shall, 
subject to the provisions of this title, refund or credit any 
overpayment attributable to this section as rapidly as pos-
sible. 
‘‘(e) REGULATIONS.—The Secretary may issue such 
regulations or other guidance as may be necessary or ap-
propriate to carry out this section, including the require-
ment to report information or the establishment of other 
methods for verifying the correct amounts of payments 
and credits under section 36A.’’. 
(c) ADMINISTRATIVE AMENDMENTS.— 
(1) 
DEFINITION
OF
DEFICIENCY.—Section 
6211(b)(4)(A) of the Internal Revenue Code of 1986 
is amended by inserting ‘‘36A,’’ after ‘‘36,’’. 
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(2) MATHEMATICAL OR CLERICAL ERROR AU-
THORITY.—Section 6213(g)(2) of such Code is 
amended by striking ‘‘and’’ at the end of subpara-
graph (L), by striking the period at the end of sub-
paragraph (M) and inserting ‘‘, and’’, and by insert-
ing after subparagraph (M) the following new sub-
paragraph: 
‘‘(N) an omission of information required 
pursuant to section 36431(e) (relating to con-
sumer rebate for purchases of certain new pas-
senger motor vehicles).’’. 
(d) CONFORMING AND CLERICAL AMENDMENTS.— 
(1) Section 1324(b)(2) of title 31, United 
States Code, is amended by inserting ‘‘36A,’’ after 
‘‘36,’’. 
(2) 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 inserting after the 
item relating to section 36 the following new item: 
‘‘Sec. 36A. Consumer rebate for purchases of certain new passenger motor ve-
hicles.’’. 
(3) The table of sections for subchapter B of 
chapter 65 of such Code is amended by adding at 
the end the following new item: 
‘‘Sec. 6431. Consumer rebate for purchases of certain new passenger motor ve-
hicles.’’. 
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