In this task, you are given text for US Congressional and California state bills, your task is to generate a summary for this bill.

[Q]: SECTION 1. SHORT TITLE; TABLE OF CONTENTS.

    This Act may be cited as the ``Wildland Firefighters Health 
Protection Act''.

SEC. 2. DEFINITIONS.

    For the purposes of this Act--
            (1) the term ``wildland firefighter'' means an employee of 
        a Federal land management agency, the duties of whose position 
        are primarily to perform work directly related to the 
        prevention, control, suppression, and management of wildfires, 
        including--
                    (A) an employee of a Federal land management agency 
                who is assigned to support wildland fire suppression 
                activities; and
                    (B) an employee who is transferred to a supervisory 
                or administrative position from a position of wildland 
                firefighter (as defined by the preceding provisions of 
                this paragraph);
            (2) the term ``Federal land management agency'' means--
                    (A) within the Department of the Interior, the 
                Bureau of Land Management, the Bureau of Indian 
                Affairs, the National Park Service, and the Fish and 
                Wildlife Service; and
                    (B) within the Department of Agriculture, the 
                Forest Service; and
            (3) the term ``employee'' has the meaning given such term 
        by section 2105 of title 5, United States Code.

SEC. 3. CLASSIFICATION OF WILDLAND FIREFIGHTERS.

    (a) Requirements.--
            (1) In general.--Within 30 days after the date of the 
        enactment of this Act, the Office of Personnel Management, in 
        cooperation with the Federal land management agencies, shall 
        commence development of a separate and distinct wildland 
        firefighter occupational series that will more accurately 
        reflect the variety of duties performed by wildland 
        firefighters.
            (2) Designation.--The official title assigned to any 
        occupational series established pursuant to paragraph (1) shall 
        include the designation of ``Wildland Firefighter''.
            (3) Positions described.--Paragraph (1) applies with 
        respect to any class or other category of positions that 
        consists primarily or exclusively of forestry technician 
        positions, range technician positions, or any other positions 
        the duties and responsibilities of which include--
                    (A) significant wildfire preparedness and 
                suppression activities; or
                    (B) activities necessary to meet any other 
                emergency incident to which assigned.
            (4) Consultation.--Congress encourages the Office of 
        Personnel Management to consult with recognized employee 
        organizations, employee associations, and any other groups that 
        represent Federal wildland firefighters in carrying out this 
        subsection.
    (b) Hazardous Duty Differential Not Affected.--Section 5545(d)(1) 
of title 5, United States Code, is amended by striking all after 
``except'' and inserting an em dash and the following:
                    ``(A) an employee in an occupational series 
                covering positions for which the primary duties are 
                wildland firefighting, as determined by the Office; and
                    ``(B) in such other circumstances as the Office may 
                by regulation prescribe; and''.
    (c) Employees Currently in 401 Series.--Any individual who, as of 
the date of the enactment of this Act, holds a position of wildland 
firefighter shall have the option of either remaining in the 401 series 
(as in effect on such date under chapter 51 of title 5, United States 
Code) or being included in the new wildland firefighter series, as 
established pursuant to subsection (a).

SEC. 4. PAY AND BENEFITS.

    (a) In General.--In the case of a wildland firefighter, for full-
time, part-time, and intermittent tours of duty, hours of work 
officially ordered or approved in excess of 40 hours per week or 8 
hours per day shall be considered overtime work, inclusive of all time 
the firefighter is away from their official duty station assigned to an 
emergency incident, in support of an emergency incident, or pre-
positioned for emergency response, and shall be compensable as work 
time in accordance with section 5542(a) of title 5, United States Code, 
as amended by subsection (b)(1).
    (b) Requirements.--
            (1) Amendment to title 5.--Section 5542(a) of title 5, 
        United States Code, is amended by adding at the end (as a flush 
        left sentence) the following:
``Notwithstanding paragraphs (1) and (2), for a wildland firefighter 
assigned to an emergency incident, assigned in support of an emergency 
incident, or pre-positioned for emergency response, the overtime hourly 
rate of pay is an amount equal to one and one-half times the hourly 
rate of the basic pay of the employee, and that entire amount is 
premium pay.''.
            (2) Fair labor standards act of 1938.--For the purpose of 
        applying the provisions of the Fair Labor Standards Act of 1938 
        (29 U.S.C. 201, et seq.) with respect to wildland firefighters, 
        no violation referred to in such provisions shall be considered 
        to have occurred if the requirements described in paragraph (1) 
        are met.
    (c) Portal-to-Portal Compensation Pilot Program.--
            (1) Funding.--There is authorized to be appropriated 
        $25,000,000 to initiate a portal-to-portal pilot program under 
        this subsection, commencing with the 2013 wildfire season. Any 
        sums required in addition to amounts appropriated pursuant to 
        the preceding sentence may be secured from the existing 
        wildfire suppression budget for the fiscal year in which the 
        season occurs.
            (2) Duration.--The pilot program shall be carried out by 
        the Department of the Interior and the Department of 
        Agriculture for a period not to exceed 3 calendar years 
        beginning as of the start of the 2013 wildfire season.
            (3) Report.--No later than 90 days after the completion of 
        the pilot program, the Secretary of the Interior and the 
        Secretary of Agriculture shall submit to Congress a joint 
        report on the effectiveness of the pilot program. Such report 
        shall address the effect of the program with respect to--
                    (A) recruitment and retention of wildland 
                firefighters; and
                    (B) any cost savings.
            (4) Additional requirements.--To ensure adequate funding 
        and to realize maximum wildfire suppression savings, the 
        Secretary of the Interior and the Secretary of Agriculture 
        shall take appropriate measures to ensure that total funding 
        for non-Federal fire suppression personnel and other resources, 
        by their respective Departments--
                    (A) for the first year of the pilot program, do not 
                exceed 90 percent of their combined non-Federal fire 
                suppression costs for the 2011 and 2012 wildfire 
                seasons;
                    (B) for the second year of the pilot program, do 
                not exceed 75 percent of their combined non-Federal 
                fire suppression costs for the 2011 and 2012 wildfire 
                seasons; and
                    (C) for the third year of the pilot program, do not 
                exceed 65 percent of their combined non-Federal fire 
                suppression costs for the 2011 and 2012 wildfire 
                seasons.
    (d) Hazardous Duty Differential To Be Treated as Part of a Wildland 
Firefighter's Base Pay for Retirement Purposes.--
            (1) In general.--Section 8331(3) of title 5, United States 
        Code is amended--
                    (A) in subparagraph (G), by striking ``and'' at the 
                end;
                    (B) in subparagraph (H), by inserting ``and'' at 
                the end; and
                    (C) by adding after subparagraph (H) the following:
                    ``(I) with respect to a wildland firefighter (as 
                defined by section 2 of the Wildland Firefighters 
                Health Protection Act), any pay differential received 
                under section 5545(d);''.
            (2) Conforming amendment.--Such section 8331(3) is further 
        amended, in the matter following subparagraph (I) (as added by 
        paragraph (1)(C)), by striking ``subparagraphs (B) through (H) 
        of this paragraph'' and inserting ``subparagraphs (B) through 
        (I),''.
    (e) Hazardous Duty Differential.--
            (1) In general.--In the administration of section 5545(d) 
        of title 5, United States Code, the Office of Personnel 
        Management shall take such measures as may be necessary to 
        ensure that, under the schedule or schedules of pay 
        differentials for duty involving unusual physical hardship or 
        hazard, a pay differential of 25 percent shall be payable to an 
        individual while serving as a member of a wildland firefighting 
        crew.
            (2) Definition.--For purposes of this subsection, the term 
        ``wildland firefighting crew'' includes ground (hand crew, 
        hotshot, engine, and other fire apparatus personnel) and 
        airborne (smoke jumper or helitack) firefighting personnel on 
        the fire line of any wildfire or prescribed fuel treatment burn 
        or fire, as further defined in regulations of the Office of 
        Personnel Management.
    (f) Benefits for Seasonal Wildland Firefighters.--
            (1) Provisions relating to life insurance.--Section 8716(b) 
        of title 5, United States Code, is amended--
                    (A) in paragraph (2), by striking ``or'' at the 
                end;
                    (B) in paragraph (3), by striking the period at the 
                end and inserting ``; or''; and
                    (C) by adding after paragraph (3) the following:
            ``(4) a wildland firefighter within the meaning of section 
        2 of the Wildland Firefighters Health Protection Act.''.
            (2) Provisions relating to health benefits.--Section 
        8913(b) of title 5, United States Code, is amended--
                    (A) in paragraph (3), by striking ``or'' at the 
                end;
                    (B) in paragraph (4), by striking the period at the 
                end and inserting ``; or''; and
                    (C) by adding after paragraph (4) the following:
            ``(5) a wildland firefighter within the meaning of section 
        2 of the Wildland Firefighters Health Protection Act.''.
    (g) Buy Back of Civilian Time After 1989.--
            (1) In general.--Any individual who is subject to the 
        Federal Employees' Retirement System as a firefighter (within 
        the meaning of section 8401 of title 5, United States Code) on 
        the date of the enactment of this Act shall be entitled to have 
        any qualifying firefighter service treated as creditable 
        service under section 8411 of such title.
            (2) Qualifying firefighter service.--For purposes of this 
        subsection, the term ``qualifying firefighter service'' means, 
        in connection with an individual, any service--
                    (A) which was performed by such individual, as a 
                wildland firefighter, after 1989 and before the date of 
                the enactment of this Act; and
                    (B) for which such individual was not allowed to 
                receive retirement credit by reason of section 8347(g) 
                or 8402(c) of such title 5.
            (3) Deposit requirement.--Credit for a period of service 
        may not be given under this subsection unless the individual 
        involved makes a deposit, in such manner as the Office of 
        Personnel Management may by regulation require, equal to the 
        employee contributions that would have been required (in the 
        case of a firefighter) for such period under section 8334(c) or 
        8422(a) of such title 5, with interest.
            (4) Certification.--The Office of Personnel Management 
        shall accept the certification of the Secretary of the Interior 
        or the Secretary of Agriculture, as the case may be, concerning 
        whether an individual performed qualifying firefighter service 
        and the length of the period of such service the individual 
        performed.
[A]: Wildland Firefighters Health Protection Act - Defines "wildland firefighter" as an employee of a federal land management agency who performs work directly related to the prevention, control, suppression, and management of wildfires, including an employee who is assigned to support wildland fire suppression activities and an employee who is transferred to a supervisory or administrative position.

Directs the Office of Personnel Management (OPM), in cooperation with such agencies, to commence development of a separate wildland firefighter occupational series that will more accurately reflect the variety of duties performed.

Requires a wildland firefighter's hours of work officially ordered or approved in excess of 40 hours per week or 8 hours per day to be considered overtime work. Makes time the firefighter is away from his or her official duty station assigned to an emergency incident, in support of an emergency incident, or pre-positioned for emergency response compensable as work time. Includes hazardous duty differentials as basic pay for retirement purposes.

Prohibits OPM from excluding wildland firefighters from federal employees' group life insurance (FEGLI) and from federal health care benefits.


[Q]: SECTION 1. ELIGIBILITY FOR PAYMENT OF BOTH RETIRED PAY AND VETERANS' 
              DISABILITY COMPENSATION FOR CERTAIN ADDITIONAL MILITARY 
              RETIREES WITH COMPENSABLE SERVICE-CONNECTED DISABILITIES.

    (a) Extension of Concurrent Receipt Authority to Retirees With 
Service-Connected Disabilities Rated Less Than 50 Percent.--Subsection 
(a) of section 1414 of title 10, United States Code, is amended--
            (1) by striking ``Compensation'' in the subsection heading 
        and all that follows through ``Subject'' and inserting 
        ``Compensation.--Subject''; and
            (2) by striking paragraph (2).
    (b) Repeal of Phase-In of Concurrent Receipt of Retired Pay and 
Veterans' Disability Compensation.--Such section is further amended--
            (1) in subsection (a), as amended by subsection (a) of this 
        section, by striking the final sentence;
            (2) by striking subsection (c) and redesignating 
        subsections (d) and (e) as subsections (c) and (d), 
        respectively; and
            (3) in subsection (d), as so redesignated, by striking 
        paragraphs (3) and (4).
    (c) Clerical Amendments.--
            (1) Section heading.--The heading for section 1414 of such 
        title is amended to read as follows:
``Sec. 1414. Members eligible for retired pay who are also eligible for 
              veterans' disability compensation: concurrent payment of 
              retired pay and disability compensation''.
            (2) Table of sections.--The item relating to such section 
        in the table of sections at the beginning of chapter 71 of such 
        title is amended to read as follows:

``1414. Members eligible for retired pay who are also eligible for 
                            veterans' disability compensation: 
                            concurrent payment of retired pay and 
                            disability compensation.''.
    (d) Effective Date.--The amendments made by this section shall take 
effect as of January 1, 2012, and shall apply to payments for months 
beginning on or after that date.

SEC. 2. COORDINATION OF SERVICE ELIGIBILITY FOR COMBAT-RELATED SPECIAL 
              COMPENSATION AND CONCURRENT RECEIPT.

    (a) Eligibility for TERA Retirees.--Subsection (c) of section 1413a 
of title 10, United States Code, is amended by striking ``entitled to 
retired pay who--'' and all that follows through the end of paragraph 
(1) and inserting ``who--
            ``(1) is entitled to retired pay, other than a member 
        retired under chapter 61 of this title with less than 20 years 
        of service creditable under section 1405 of this title and less 
        than 20 years of service computed under section 12732 of this 
        title; and''.
    (b) Amendments To Standardize Similar Provisions.--
            (1) Clerical and conforming amendments.--Section 1413a of 
        such title is further amended--
                    (A) in the heading for paragraph (3) of subsection 
                (b), by striking ``rules'' and inserting ``rule''; and
                    (B) in subsection (f), by striking ``Subsection 
                (d)'' and inserting ``Subsection (c)''.
            (2) Specification of qualified retirees for concurrent 
        receipt purposes.--Section 1414 of such title, as amended by 
        section 3, is amended--
                    (A) in subsection (a)--
                            (i) by striking ``a member or'' and all 
                        that follows through ``is entitled'' and 
                        inserting ``an individual who is a qualified 
                        retiree for any month is entitled''; and
                            (ii) by inserting ``retired pay and 
                        veterans' disability compensation'' after 
                        ``both''; and
                    (B) in subsection (d), by adding at the end the 
                following new paragraph:
            ``(3) Qualified retiree.--The term `qualified retiree' 
        means a member or former member of the uniformed services who, 
        with respect to any month--
                    ``(A) is entitled to retired pay, other than in the 
                case of a member retired under chapter 61 of this title 
                with less than 20 years of service creditable under 
                section 1405 of this title and less than 20 years of 
                service computed under section 12732 of this title; and
                    ``(B) is entitled to veterans' disability 
                compensation.''.
            (3) Standardization with crsc rule for chapter 61 
        retirees.--Subsection (b) of section 1414 of such title is 
        amended--
                    (A) by striking ``Special Rules'' in the subsection 
                heading and all that follows through ``is subject to'' 
                and inserting ``Special Rule for Chapter 61 Disability 
                Retirees.--In the case of a qualified retiree who is 
                retired under chapter 61 of this title, the retired pay 
                of the member is subject to''; and
                    (B) by striking paragraph (2).
    (c) Effective Date.--The amendments made by this section shall take 
effect as of January 1, 2012, and shall apply to payments for months 
beginning on or after that date.

SEC. 3. REPEAL OF REQUIREMENT OF REDUCTION OF SBP SURVIVOR ANNUITIES BY 
              DEPENDENCY AND INDEMNITY COMPENSATION.

    (a) Repeal.--
            (1) Repeal.--Subchapter II of chapter 73 of title 10, 
        United States Code, is amended as follows:
                    (A) In section 1450, by striking subsection (c).
                    (B) In section 1451(c)--
                            (i) by striking paragraph (2); and
                            (ii) by redesignating paragraphs (3) and 
                        (4) as paragraphs (2) and (3), respectively.
            (2) Conforming amendments.--Such subchapter is further 
        amended as follows:
                    (A) In section 1450--
                            (i) by striking subsection (e); and
                            (ii) by striking subsection (k).
                    (B) In section 1451(g)(1), by striking subparagraph 
                (C).
                    (C) In section 1452--
                            (i) in subsection (f)(2), by striking 
                        ``does not apply--'' and all that follows and 
                        inserting ``does not apply in the case of a 
                        deduction made through administrative error.''; 
                        and
                            (ii) by striking subsection (g).
                    (D) In section 1455(c), by striking ``, 
                1450(k)(2),''.
    (b) Prohibition on Retroactive Benefits.--No benefits may be paid 
to any person for any period before the effective date provided under 
subsection (f) by reason of the amendments made by subsection (a).
    (c) Prohibition on Recoupment of Certain Amounts Previously 
Refunded to SBP Recipients.--A surviving spouse who is or has been in 
receipt of an annuity under the Survivor Benefit Plan under subchapter 
II of chapter 73 of title 10, United States Code, that is in effect 
before the effective date provided under subsection (f) and that is 
adjusted by reason of the amendments made by subsection (a) and who has 
received a refund of retired pay under section 1450(e) of title 10, 
United States Code, shall not be required to repay such refund to the 
United States.
    (d) Repeal of Authority for Optional Annuity for Dependent 
Children.--Section 1448(d)(2) of such title is amended--
            (1) by striking ``Dependent children.--'' and all that 
        follows through ``In the case of a member described in 
        paragraph (1),'' and inserting ``Dependent children.--In the 
        case of a member described in paragraph (1),''; and
            (2) by striking subparagraph (B).
    (e) Restoration of Eligibility for Previously Eligible Spouses.--
The Secretary of the military department concerned shall restore 
annuity eligibility to any eligible surviving spouse who, in 
consultation with the Secretary, previously elected to transfer payment 
of such annuity to a surviving child or children under the provisions 
of section 1448(d)(2)(B) of title 10, United States Code, as in effect 
on the day before the effective date provided under subsection (f). 
Such eligibility shall be restored whether or not payment to such child 
or children subsequently was terminated due to loss of dependent status 
or death. For the purposes of this subsection, an eligible spouse 
includes a spouse who was previously eligible for payment of such 
annuity and is not remarried, or remarried after having attained age 
55, or whose second or subsequent marriage has been terminated by 
death, divorce or annulment.
    (f) Effective Date.--This section and the amendments made by this 
section shall take effect on the later of--
            (1) October 1, 2011; or
            (2) the first day of the first month that begins after the 
        date of the enactment of this Act.

SEC. 4. ELIMINATION OF FISCAL YEAR LIMITATION IN CONSIDERING ACTIVE 
              DUTY AND ACTIVE SERVICE FOR EARLY ELIGIBILITY FOR RECEIPT 
              OF NON-REGULAR SERVICE RETIRED PAY.

    (a) Consideration of 90-Day Periods of Service.--Section 
12731(f)(2)(A) of title 10, United States Code, is amended by striking 
``below 60 years of age by three months for each aggregate of 90 days 
on which such person so performs in any fiscal year after such date, 
subject to subparagraph (C)'' and inserting ``, subject to subparagraph 
(C), below 60 years of age by three months for each aggregate of 90 
days on which such person serves on such active duty or performs such 
active service after such date''.
    (b) Retroactive Effective Date.--The amendment made by subsection 
(a) shall take effect as of January 28, 2008, and as if included in the 
National Defense Authorization Act for Fiscal Year 2008 (Public Law 
110-181) as enacted.
[A]: Allows the receipt of both military retired pay and veterans' disability compensation with respect to any service-connected disability (under current law, only a disability rated at 50% or more). Repeals provisions phasing in the full concurrent receipt of such pay through December 31, 2013.

Makes eligible for the full concurrent receipt of both veterans' disability compensation and either military retired pay or combat-related special pay those individuals who were retired or separated from military service due to a service-connected disability.

Repeals certain provisions which require the offset of amounts paid in dependency and indemnity compensation from Survivor Benefit Plan (SBP) annuities for the surviving spouses of former military personnel who are entitled to military retired pay or who would be entitled to retired pay except for being under 60 years of age.

Prohibits requiring repayment of certain amounts previously paid to SBP recipients in the form of a retired pay refund.

Repeals the optional authority of (and instead requires) the Secretary of the military department concerned to pay an annuity to a member's dependent children when there is no eligible surviving spouse.

Directs the Secretary concerned to restore annuity eligibility to a surviving spouse who earlier agreed to transfer such eligibility to a surviving child or children of a member.

Removes the requirement that days of active duty or active service used to reduce the minimum age at which a member of the reserves may retire for non-regular (reserve) service must occur in the same fiscal year.


[Q]: SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Credit for New Cars Act of 2009''.

SEC. 2. CREDIT FOR NEW MOTOR VEHICLE PURCHASES.

    (a) In General.--Subpart B of part IV of subchapter A of chapter 1 
of the Internal Revenue Code of 1986 (relating to other credits) is 
amended by adding at the end the following new section:

``SEC. 30E. NEW MOTOR VEHICLES.

    ``(a) Allowance of Credit.--There shall be allowed as a credit 
against the tax imposed by this chapter for the taxable year an amount 
equal to $3,000 with respect to each qualified motor vehicle placed in 
service by the taxpayer during the taxable year.
    ``(b) Limitation on Value of Vehicles Taken Into Account.--No 
credit shall be allowed under subsection (a) with respect to any 
vehicle the fair market value of which equals or exceeds $40,000 
(determined immediately before such vehicle is placed in service by the 
taxpayer).
    ``(c) Limitations With Respect to Business Credit.--
            ``(1) 50 percent of credit allowed.--50 percent of so much 
        of the credit which would be allowed under subsection (a) for 
        any taxable year (determined without regard to this subsection) 
        that is attributable to qualfied motor vehicles of a character 
        subject to an allowance for depreciation shall be treated as a 
        credit listed in section 38(b) for such taxable year (and not 
        allowed under subsection (a)).
            ``(2) Not more than 2 vehicles taken into account.--Not 
        more than 2 qualified motor vehicles may be taken into account 
        under paragraph (1).
            ``(3) Aggregation rule.--All persons treated as a single 
        employer under subsection (a) or (b) of section 52, or 
        subsection (m) or (o) of section 414, shall be treated as one 
        person for purposes of the credit determined under this 
        subsection.
    ``(d) Personal Credit.--
            ``(1) In general.--For purposes of this title, the credit 
        allowed under subsection (a) for any taxable year (determined 
        without regard ot any qualified motor vehicle of a character 
        subject to an allowance for depreciation) shall be treated as a 
        credit allowable under subpart A for such taxable year.
            ``(2) Limitation based on amount of tax.--In the case of a 
        taxable year to which section 26(a)(2) does not apply, the 
        credit allowed under subsection (a) for any taxable year 
        (determined without regard ot any qualified motor vehicle of a 
        character subject to an allowance for depreciation) shall not 
        exceed the excess of--
                    ``(A) the sum of the regular tax liability (as 
                defined in section 26(b)) plus the tax imposed by 
                section 55, over
                    ``(B) the sum of the credits allowable under 
                subpart A (other than this section and sections 23, 
                25D, 30, and 30D) and section 27 for the taxable year.
    ``(e) Qualified Motor Vehicle.--For purposes of this section--
            ``(1) In general.--The term `qualified motor vehicle' means 
        a motor vehicle--
                    ``(A) the original use of which commences with the 
                taxpayer,
                    ``(B) which is acquired for use or lease by the 
                taxpayer and not for resale, and
                    ``(C) which is made by a manufacturer,
                    ``(D) the final assembly of which is in the United 
                States,
                    ``(E) which is treated as a motor vehicle for 
                purposes of title II of the Clean Air Act, and
                    ``(F) which has a gross vehicle weight rating of 
                not more than 8,500 pounds.
            ``(2) Motor vehicle; manufacturer.--The terms `motor 
        vehicle' and `manufacturer' have the meaning given such terms 
        in section 30D(d).
    ``(f) Special Rules.--For purposes of this section--
            ``(1) Reduction in basis.--For purposes of this subtitle, 
        the basis of any property for which a credit is allowable under 
        subsection (a) shall be reduced by the amount of such credit so 
        allowed (determined without regard to subsections (c) and (d)).
            ``(2) No double benefit.--The amount of any deduction or 
        other credit allowable under this chapter for a qualified motor 
        vehicle shall be reduced by the amount of credit allowed under 
        subsection (a) for such vehicle (determined without regard to 
        subsections (c) and (d)).
            ``(3) Property used by tax-exempt entity.--In the case of a 
        vehicle the use of which is described 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 
        vehicle shall be treated as the taxpayer that placed such 
        vehicle in service, but only if such person clearly discloses 
        to such person or entity in a document the amount of any credit 
        allowable under subsection (a) with respect to such vehicle 
        (determined without regard to subsections (c) and (d)). 
        Property to which this paragraph applies shall be treated for 
        purposes of subsections (c) and (d) as property of a character 
        subject to an allowance for depreciation.
            ``(4) Property used outside united states not qualified.--
        No credit shall be allowable under subsection (a) with respect 
        to any property referred to in section 50(b)(1).
            ``(5) Recapture.--The Secretary shall, by regulations, 
        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.
            ``(6) 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.
            ``(7) Interaction with air quality and motor vehicle safety 
        standards.--Unless otherwise provided in this section, a motor 
        vehicle shall not be considered eligible for a credit under 
        this section 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 provisions 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.
    ``(g) Termination.--No credit shall be allowed under this section 
with respect to any vehicle placed in service after December 31, 
2009.''.
    (b) Credit Made Part of General Business Credit.--Section 38(b) of 
such Code is amended by striking ``plus'' at the end of paragraph (34), 
by striking the period at the end of paragraph (35) and inserting ``, 
plus'', and by adding at the end the following new paragraph:
            ``(36) the portion of the new motor vehicle credit to which 
        section 30E(c) applies.''.
    (c) Conforming Amendments.--
            (1)(A) Section 24(b)(3)(B) of such Code is amended by 
        striking ``and 30D'' and inserting ``30D, and 30E''.
            (B) Section 25(e)(1)(C)(ii) of such Code is amended by 
        inserting ``30E,'' after ``30D,''.
            (C) Section 25B(g)(2) of such Code is amended by striking 
        ``and 30D'' and inserting ``, 30D, and 30E''.
            (D) Section 26(a)(1) of such Code is amended by striking 
        ``and 30D'' and inserting ``30D, and 30E''.
            (E) Section 904(i) of such Code is amended by striking 
        ``and 30D'' and inserting ``30D, and 30E''.
            (F) Section 1400C(d)(2) of such Code is amended by striking 
        ``and 30D'' and inserting ``30D, and 30E''.
            (2) Section 1016(a) of such Code is amended by striking 
        ``and'' at the end of paragraph (36), by striking the period at 
        the end of paragraph (37) and inserting ``, and'', and by 
        adding at the end the following new paragraph:
            ``(38) to the extent provided in section 30E(f)(1).''.
            (3) Section 6501(m) of such Code is amended by inserting 
        ``30E(f)(6),'' after ``30D(e)(4),''.
            (4) The table of sections for subpart B of part IV of 
        subchapter A of chapter 1 of such Code is amended by adding at 
        the end the following new item:

``Sec. 30E. New motor vehicles.''.
    (d) Effective Date.--The amendments made by this section shall 
apply to vehicles acquired after December 31, 2008, in taxable years 
ending after such date.
    (e) Application of EGTRRA Sunset.--The amendment made by subsection 
(c)(1)(A) shall be subject to title IX of the Economic Growth and Tax 
Relief Reconciliation Act of 2001 in the same manner as the provision 
of such Act to which such amendment relates.
[A]:
Credit for New Cars Act of 2009 - Amends the Internal Revenue Code to allow a $3,000 tax credit for the purchase of a qualified motor vehicle through December 31, 2009. Defines "qualified motor vehicle" as a manufactured motor vehicle that complies with emission standards established by the Clean Air Act, that has a gross vehicle weight rating of not more than 8,500 pounds, and that is assembled in the United States. Disqualifies any vehicle that has a fair market value of $40,000 or more.