instruction:
In this task, you are given text for US Congressional and California state bills, your task is to generate a summary for this bill.
question:
SECTION 1. SHORT TITLE; TABLE OF CONTENTS.

    (a) Short Title.--This Act may be cited as the ``National Parks 
Capital Improvements Act of 1999''.
    (b) Table of Contents.--The table of contents of this Act is as 
follows:

Sec. 1. Short title; table of contents.
Sec. 2. Definitions.
Sec. 3. Fundraising organization.
Sec. 4. Memorandum of agreement.
Sec. 5. National park surcharge or set-aside.
Sec. 6. Use of bond proceeds.
Sec. 7. Administration.

SEC. 2. DEFINITIONS.

    In this Act:
            (1) Fundraising organization.--The term ``fundraising 
        organization'' means an entity authorized to act as a 
        fundraising organization under section 3(a).
            (2) Memorandum of agreement.--The term ``memorandum of 
        agreement'' means a memorandum of agreement entered into by the 
        Secretary under section 3(a) that contains the terms specified 
        in section 4.
            (3) National park foundation.--The term ``National Park 
        Foundation'' means the foundation established under the Act 
        entitled ``An Act to establish the National Park Foundation'', 
        approved December 18, 1967 (16 U.S.C. 19e et seq.).
            (4) National park.--The term ``national park'' means--
                    (A) the Grand Canyon National Park; and
                    (B) any other national park designated by the 
                Secretary that has an approved general management plan 
                with capital needs in excess of $5,000,000.
            (5) Secretary.--The term ``Secretary'' means the Secretary 
        of the Interior.

SEC. 3. FUNDRAISING ORGANIZATION.

    (a) In General.--The Secretary may enter into a memorandum of 
agreement under section 4 with an entity to act as an authorized 
fundraising organization for the benefit of a national park.
    (b) Bonds.--The fundraising organization for a national park shall 
issue taxable bonds in return for the surcharge or set-aside for that 
national park collected under section 5.
    (c) Professional Standards.--The fundraising organization shall 
abide by all relevant professional standards regarding the issuance of 
securities and shall comply with all applicable Federal and State law.
    (d) Audit.--The fundraising organization shall be subject to an 
audit by the Secretary.
    (e) No Liability for Bonds.--
            (1) In general.--The United States shall not be liable for 
        the security of any bonds issued by the fundraising 
        organization.
            (2) Exception.--If the surcharge or set-aside described in 
        section 5(a) for a national park is not imposed for any reason, 
        or if the surcharge or set-aside is reduced or eliminated, the 
        full faith and credit of the United States is pledged to the 
        payment of--
                    (A) the bonds issued by a fundraising organization 
                under subsection (b) for that national park; and
                    (B) the interest accruing on the bonds.

SEC. 4. MEMORANDUM OF AGREEMENT.

    The fundraising organization shall enter into a memorandum of 
agreement that specifies--
            (1) the amount of the bond issue;
            (2) the maturity of the bonds, not to exceed 20 years;
            (3) the per capita amount required to amortize the bond 
        issue, provide for the reasonable costs of administration, and 
        maintain a sufficient reserve consistent with industry 
        standards;
            (4) the project or projects at the national park that will 
        be funded with the bond proceeds and the specific 
        responsibilities of the Secretary and the fundraising 
        organization with respect to each project; and
            (5) procedures for modifications of the agreement with the 
        consent of both parties based on changes in circumstances, 
        including modifications relating to project priorities.

SEC. 5. NATIONAL PARK SURCHARGE OR SET-ASIDE.

    (a) In General.--Notwithstanding any other provision of law, the 
Secretary may authorize the superintendent of a national park for which 
a memorandum of agreement is in effect--
            (1) to charge and collect a surcharge in an amount not to 
        exceed $2 for each individual otherwise subject to an entrance 
        fee for admission to the national park; or
            (2) to set aside not more than $2 for each individual 
        charged the entrance fee.
    (b) Surcharge in Addition to Entrance Fees.--A surcharge under 
subsection (a) shall be in addition to any entrance fee collected 
under--
            (1) section 4 of the Land and Water Conservation Fund Act 
        of 1965 (16 U.S.C. 460l-6a);
            (2) the recreational fee demonstration program authorized 
        by section 315 of the Department of the Interior and Related 
        Agencies Appropriations Act, 1996 (as contained in Public Law 
        104-134; 110 Stat. 1321-156; 1321-200; 16 U.S.C. 460l-6a note); 
        or
            (3) the national park passport program established under 
        title VI of the National Parks Omnibus Management Act of 1998 
        (Public Law 105-391; 112 Stat. 3518; 16 U.S.C. 5991 et seq.).
    (c) Limitation.--The total amount charged or set aside under 
subsection (a) may not exceed $2 for each individual charged an 
entrance fee.
    (d) Use.--A surcharge or set-aside under subsection (a) shall be 
used by the fundraising organization to--
            (1) amortize the bond issue;
            (2) provide for the reasonable costs of administration; and
            (3) maintain a sufficient reserve consistent with industry 
        standards, as determined by the bond underwriter.
    (e) Excess Funds.--Any funds collected in excess of the amount 
necessary to fund the uses in subsection (d) shall be remitted to the 
National Park Foundation to be used for the benefit of all units of the 
National Park System.

SEC. 6. USE OF BOND PROCEEDS.

    (a) Eligible Projects.--
            (1) In general.--Subject to paragraph (2), bond proceeds 
        under this Act may be used for a project for the design, 
        construction, operation, maintenance, repair, or replacement of 
        a facility in the national park for which the bond was issued.
            (2) Project limitations.--A project referred to in 
        paragraph (1) shall be consistent with--
                    (A) the laws governing the National Park System;
                    (B) any law governing the national park in which 
                the project is to be completed; and
                    (C) the general management plan for the national 
                park.
            (3) Prohibition on use for administration.--Other than 
        interest as provided in subsection (b), no part of the bond 
        proceeds may be used to defray administrative expenses.
    (b) Interest on Bond Proceeds.--
            (1) Authorized uses.--Any interest earned on bond proceeds 
        may be used by the fundraising organization to--
                    (A) meet reserve requirements; and
                    (B) defray reasonable administrative expenses 
                incurred in connection with the management and sale of 
                the bonds.
            (2) Excess interest.--All interest on bond proceeds not 
        used for purposes of paragraph (1) shall be remitted to the 
        National Park Foundation for the benefit of all units of the 
        National Park System.

SEC. 7. ADMINISTRATION.

    The Secretary, in consultation with the Secretary of Treasury, 
shall promulgate regulations to carry out this Act.
answer:
Exempts the United States from liability for such bonds unless the surcharge is not imposed for any reason or if it is reduced or eliminated in which case the full faith and credit of the United States is pledged to bond payment.
Authorizes the Secretary to: (1) permit the Superintendent of the park to charge and collect, in addition to the entrance fee, a surcharge of not to exceed $2; or (2) set aside not more than $2 for each entrance fee. Requires: (1) the surcharge or set-aside to be used by the organization to amortize the bond issue, to provide for the reasonable costs of administration, and to maintain a sufficient reserve consistent with industry standards; and (2) any excess funds to be remitted to the National Park Foundation (NPF) to be used for the benefit of all National Park System (NPS) units.
Allows bond proceeds to be used for a park facility project that is consistent with: (1) the laws governing the NPS and the park; and (2) the general management plan for the park.
Requires interest earned on bond proceeds to be: (1) used by the organization to meet reserve requirements and defray reasonable administrative expenses; and (2) remitted to the NPF for the benefit of all NPS units, to the extent funds are available in excess of the amount required for projects.


question:
SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Steamtown National Historic Site Act 
of 1994''.

SEC. 2. DEFINITIONS.

    As used in this Act:
            (1) Advisory committee.--The term ``Advisory Committee'' 
        means the Steamtown National Historic Site Advisory Committee 
        established by the Secretary under section 5.
            (2) Hazardous substance.--The term ``hazardous substance'' 
        has the meaning given such term in section 101(14) of the 
        Comprehensive Environmental Response, Compensation, and 
        Liability Act of 1980 (42 U.S.C. 9601(14)).
            (3) Historic site.--The term ``historic site'' means the 
        Steamtown National Historic Site established under section 3.
            (4) National park service.--The term ``National Park 
        Service'' means the National Park Service of the Department of 
        the Interior.
            (5) Remedial action.--The term ``remedial action'' has the 
        meaning given such term in section 101(24) of the Comprehensive 
        Environmental Response, Compensation, and Liability Act of 1980 
        (42 U.S.C. 9601(24)).
            (6) Removal.--The term ``removal'' has the meaning given 
        such term in section 101(23) of such Act (42 U.S.C. 9601(23)).
            (7) Secretary.--The term ``Secretary'' means the Secretary 
        of the Interior.

SEC. 3. ESTABLISHMENT OF STEAMTOWN NATIONAL HISTORIC SITE.

    (a) In General.--
            (1) Establishment.--In order to preserve and interpret 
        certain elements of railroading, especially steam-operated 
        railroads that were in operation during the period of 1850 to 
        1950, there is hereby established the Steamtown National 
        Historic Site.
            (2) Purposes.--The purposes of the historic site shall 
        include providing for the interpretation of--
                    (A) the evolution of railroads; and
                    (B) the impact of railroads on the development of 
                the United States,
        including technological, economic, social, and political 
        effects and the relationship of railroads to the 
        industrialization of the United States.
    (b) Description of Site.--The historic site shall consist of the 
lands and interests in lands within the area generally depicted on the 
map entitled ``Boundary Map, Steamtown National Historic Site'', 
numbered STTO-80,000 and dated September 1986. The map shall be on file 
and available for public inspection in the offices of the National Park 
Service. Except by act of Congress, no revisions may be made in the 
boundary of the historic site.
    (c) Repeal of Superseded Law.--The Steamtown National Historical 
Site Act of 1986 (the twelfth proviso in the paragraph relating to the 
operation of the national park system (including transfer of funds) 
under the heading ``National Park Service'' in title I of the 
Department of the Interior and Related Agencies Appropriations Act, 
1987, which was enacted in identical forms in section 101(h) of Public 
Law 99-500 and section 101(h) of Public Law 99-591; 100 Stat. 1783-248 
and 100 Stat. 3341-248), is repealed.

SEC. 4. ADMINISTRATION OF STEAMTOWN NATIONAL HISTORIC SITE.

    (a) In General.--The Secretary of the Interior shall administer the 
historic site in accordance with this Act and any other provision of 
law generally applicable to units of the national park system, 
including the Act entitled ``An Act to establish a National Park 
Service, and for other purposes'', approved August 25, 1916 (39 Stat. 
535; 16 U.S.C. 1, 2, 3, and 4) and the Act entitled ``An Act to provide 
for the preservation of historic American sites, buildings, objects, 
and antiquities of national significance, and for other purposes'', 
approved August 21, 1935 (16 U.S.C. 461 et seq.).
    (b) Comprehensive General Management Plan.--Not later than 
September 30, 1995, the Secretary shall prepare and submit to the 
Committee on Energy and Natural Resources of the Senate and the 
Committee on Interior and Insular Affairs of the House of 
Representatives a new comprehensive general management plan for the 
historic site. The plan shall be consistent with this Act, section 12 
of Public Law 91-383 (16 U.S.C. 1a-7), and any other applicable 
provision of law.

SEC. 5. ACQUISITION OF LAND.

    (a) In General.--The Secretary may acquire lands or interests in 
land within the boundaries of the historic site only by--
            (1) donation; or
            (2) purchase with donated funds.
    (b) Prohibition on Acquisition of Contaminated Lands.--
            (1) In general.--The Secretary may not acquire any land or 
        interest in land to serve the purposes of the historic site 
        unless such lands are not contaminated with a hazardous 
        substance for which a removal or remedial action at the expense 
        of the United States is required under the Comprehensive 
        Environmental Response, Compensation, and Liability Act of 1980 
        (42 U.S.C. 9601 et seq.).
            (2) Reimbursement.--
                    (A) In general.--Before the Secretary may accept 
                title to any lands to further the purposes of the 
                historic site, the Secretary shall seek reimbursement 
                of any funds expended by the National Park Service, 
                prior to the date of the enactment of this Act, on a 
                removal or remedial action with respect to any 
                contamination of lands within the boundaries of the 
                historic site under applicable provisions of the 
                Comprehensive Environmental Response, Compensation, and 
                Liability Act of 1980 (42 U.S.C. 9601 et seq.).
                    (B) Crediting of reimbursement.--Any amount 
                received as reimbursement under subparagraph (A) shall 
                be credited to miscellaneous receipts in the Treasury.
                    (C) Treatment of certain funds expended for a 
                removal or remedial action.--After the full amount of a 
                reimbursement made pursuant to subparagraph (A) is 
                credited pursuant to subparagraph (B), the amount 
                expended by the National Park Service with respect to 
                which the reimbursement was made shall not be treated 
                as amounts expended for development with respect to the 
                limitation under section 8(b).

SEC. 6. PARK SERVICE ACTIVITIES.

    (a) In General.--The Secretary shall take such action as is 
necessary and appropriate to--
            (1) administer the historic site;
            (2) interpret, for the public, the significance of the 
        resources of the site and the history of the site; and
            (3) provide essential services for the public at the 
        historic site.
    (b) Preservation of Collection of Railroad Equipment.--
            (1) Existing collection.--Subject to paragraph (2), the 
        Secretary shall preserve the collection of railroad equipment, 
        including locomotives and rolling stock, that is present at the 
        historic site as of the date of enactment of this Act. The 
        Secretary may also preserve such equipment and essential 
        machinery as are necessary for the maintenance of the 
        locomotives and rolling stock.
            (2) Acquisition of additional equipment.--The Secretary may 
        acquire by exchange or purchase, appropriate examples of 
        locomotives and rolling stock to enhance the collection of 
        railroad equipment at the historic site if--
                    (A) the Secretary takes such action as is necessary 
                to ensure that the total number of locomotives and 
                rolling stock in the collection of railroad equipment 
                does not increase as a result of the exchange or 
                purchase; and
                    (B) the exchange or purchase is carried out in a 
                manner consistent with the general management plan for 
                the historic site.
    (c) Cost-Sharing.--The Secretary shall, to the extent practicable, 
seek donations and assistance from volunteers and carry out other cost-
sharing measures to restore the locomotives and rolling stock in the 
collection of railroad equipment.
    (d) Preservation of Artifact Collection and Archival Materials.--
The Secretary shall take such action as is necessary to preserve the 
artifact collection and archival materials located at the historic 
site.
    (e) Prohibition.--No Federal funds may be expended to provide 
access between the historic site and any structure that is privately 
owned and operated for profit.
    (f) Excursions.--To the extent that providing regular excursions 
with appropriate interpretation under this subsection furthers public 
understanding of the matters described in section 3(a)(2), the 
Secretary may provide regular excursions with appropriate 
interpretation between Scranton, Pennsylvania, and Moscow, 
Pennsylvania. To carry out the excursions, the Secretary may provide 
essential visitor services at Moscow, Pennsylvania.
    (g) Use of Funds for the Restoration of Tracks, Bridges, or 
Tunnels.--
            (1) In general.--Except as provided in paragraph (2), the 
        Secretary may not expend funds made available to the National 
        Park Service for the restoration or maintenance of tracks, 
        bridges, or tunnels located outside the historic site.
            (2) Exception.--
                    (A) Restoration pursuant to cooperative agreement 
                with owner.--If the Secretary and the owner of the 
                tracks and bridges between the historic site and 
                Moscow, Pennsylvania, enter into a cooperative 
                agreement described in subparagraph (B), the Secretary 
                may expend funds described in subparagraph (C) for 
                restoring and maintaining such tracks and bridges.
                    (B) Cooperative agreement described.--A cooperative 
                agreement referred to in subparagraph (A) is a 
                cooperative agreement that--
                            (i) provides for the Secretary to restore 
                        and maintain such tracks and bridges; and
                            (ii) permits the National Park Service to 
                        use such tracks and bridges for excursions 
                        authorized under subsection (f).
                    (C) Funds described.--The funds referred to in 
                subparagraph (A) are funds that--
                            (i) were appropriated to the Secretary 
                        before November 15, 1991; and
                            (ii) remain available for obligation.
            (3) Track usage fees.--If the Secretary enters into an 
        agreement to use tracks and bridges pursuant to paragraph (2), 
        the Secretary may pay customary and appropriate track usage 
        fees.
    (h) Excursion Fees.--Excursion fees charged for any rail excursion 
carried out by the Secretary pursuant to this section shall be 
established at a level that ensures that, at a minimum, 75 percent of 
the costs of maintenance, personnel, and equipment for the excursion 
shall be covered by amounts collected as user fees.
    (i) Bridge 60.--The Secretary may assist the owner of Bridge 60 and 
Bridge 60 Wye (as defined and determined by the Secretary) with track 
and switch rehabilitation to facilitate activities associated with the 
historic site.

SEC. 7. ADVISORY COMMITTEE.

    (a) Establishment.--There is established the Steamtown National 
Historic Site Advisory Committee.
    (b) Purposes.--The purposes of the Advisory Committee are as 
follows:
            (1) To provide the Secretary with a readily available 
        source of professional expertise in railroad management and 
        history.
            (2) To advise the Secretary in the development and 
        operation of the historic site.
    (c) Membership.--The Advisory Committee shall be composed of 11 
members who shall be appointed by the Secretary, as follows:
            (1) Two members shall be individuals with recognized 
        expertise in the operation of historic railways.
            (2) Two members shall be individuals with recognized 
        expertise in the operation of commercial railways.
            (3) Two members shall be historians with recognized 
        expertise in the history of technology.
            (4) Two members shall be historians with recognized 
        expertise in social history.
            (5) Three members shall be representatives of the general 
        public.
    (d) Terms.--Each member shall serve for a term of 3 years. A member 
of the Advisory Committee may continue to serve as a member after the 
expiration of the member's term until a successor is appointed.
    (e) Chairperson.--The Advisory Committee shall select a Chairperson 
from among its members.
    (f) Duties of the Secretary.--The Secretary, or a designee of the 
Secretary, shall from time to time, but at least semiannually, meet and 
consult with the Advisory Committee on matters relating to the 
management and development of the historic site.
    (g) Initial Meeting.--Not later than 30 days after the date on 
which all members of the Advisory Committee have been appointed, the 
Chairperson shall convene the Advisory Committee.
    (h) Meetings.--
            (1) In general.--The Advisory Committee shall meet at the 
        call of the Chairperson.
            (2) Frequency of meetings.--The Advisory Committee shall 
        meet at least 3 times during each year.
            (3) Quorum.--A majority of the members of the Advisory 
        Committee shall constitute a quorum.
    (i) Compensation.--Members of the Advisory Committee shall serve 
without compensation, except the Secretary may, on receipt of a voucher 
approved by the Chairperson, pay expenses reasonably incurred in the 
performance of duties of the Committee.
    (j) Termination of Advisory Committee.--The Advisory Committee 
shall terminate 10 years after the date of enactment of this Act.

SEC. 8. AUTHORIZATION OF APPROPRIATIONS.

    (a) In General.--Subject to the limitations under subsections (b) 
and (c), there are authorized to be appropriated to the Department of 
the Interior such sums as are necessary to carry out this Act.
    (b) Limitation of Expenditures for Development.--The aggregate 
amount of funds expended by the Department of the Interior after 
September 30, 1986, for the development of the historic site may not 
exceed $58,000,000.
    (c) Limitation of Expenditures of Funds.--No funds made available 
to the Department of the Interior from Federal sources may be expended 
with respect to the historic site for a purpose other than a purpose 
specified in section 6 and in section 7(h).
answer:
Steamtown National Historic Site Act of 1994 - Repeals the Steamtown National Historic Site Act of 1986 and sets forth new provisions establishing the Steamtown National Historic Site to preserve and interpret certain elements of railroading, especially steam-operated railroads during the period of 1850 to 1950. 
Directs the Secretary of the Interior to prepare and submit a new comprehensive general management plan for the Site to specified congressional committees. 
Prohibits the Secretary from acquiring any lands or interests in lands contaminated with hazardous substances that would require removal or remedial action at the expense of the United States.  Requires the Secretary to seek reimbursement of any funds expended by the National Park Service for such purpose prior to enactment of this Act before the Secretary may accept title to such lands for the Site. 
Directs the Secretary to preserve the collection of railroad equipment (including locomotives and rolling stock) present at the Site as of enactment of this Act.  Authorizes the Secretary to acquire additional examples of locomotives and rolling stock if action is taken to ensure that the total number in the collection does not increase. 
Requires the Secretary to preserve the artifact collection and archival materials located at the Site. 
Prohibits Federal funds from being expended for access between the Site and any structure that is privately-owned or operated for profit. 
Authorizes the Secretary to provide regular excursions with appropriate interpretation between Scranton, Pennsylvania, and Moscow, Pennsylvania.  Authorizes the Secretary to pay customary and appropriate track usage fees.  Prohibits the Secretary from expending funds of the National Park Service for the restoration or maintenance of tracks, bridges, or tunnels outside the Site, except certain funds appropriated before November 15, 1991. 
Establishes the Steamtown National Historic Site Advisory Committee to provide the Secretary with a readily available source of professional expertise in railroad management and history and to advise in the development and operation of the Site. 
Authorizes appropriations.  Limits:  (1) expenditures for the development of the Site after FY 1986; and (2) expenditures for the Site to specified activities.


question:
SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Get America Moving Again Act of 
2009''.

SEC. 2. TEMPORARY CREDIT FOR PURCHASE OF PASSENGER VEHICLES.

    (a) In General.--Subpart B of part IV of subchapter A of chapter 1 
of the Internal Revenue Code of 1986 is amended by inserting after 
section 30D the following new section:

``SEC. 30E. TEMPORARY CREDIT FOR PURCHASE OF PASSENGER 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 the purchase price of any qualified passenger vehicle placed 
in service by the taxpayer during the taxable year.
    ``(b) Maximum Credit.--
            ``(1) New vehicles.--In the case of each qualified 
        passenger vehicle the original use of which begins with the 
        taxpayer, the credit allowed by subsection (a) shall not 
        exceed--
                    ``(A) $5,000 in the case of a vehicle placed in 
                service before January 1, 2010, and
                    ``(B) $2,500 in the case of a vehicle placed in 
                service during 2010.
            ``(2) Used vehicles.--In the case of each qualified 
        passenger vehicle the original use of which does not begin with 
        the taxpayer, the credit allowed by subsection (a) shall not 
        exceed--
                    ``(A) $2,000 in the case of a vehicle placed in 
                service before January 1, 2010, and
                    ``(B) $1,000 in the case of a vehicle placed in 
                service during 2010.
    ``(c) Limitation Based on Adjusted Gross Income.--
            ``(1) In general.--In the case of a natural person, the 
        amount allowable as credit under this section (without regard 
        to this subsection) for any taxable year shall be reduced (but 
        not below zero) by the amount which bears the same ratio to the 
        amount so allowable as--
                    ``(A) the excess (if any) of--
                            ``(i) the taxpayer's modified adjusted 
                        gross income for such taxable year, over
                            ``(ii) $125,000 ($250,000 in the case of a 
                        joint return), bears to
                    ``(B) $10,000.
            ``(2) Modified adjusted gross income.--For purposes of 
        paragraph (1), the term `modified adjusted gross income' means 
        the adjusted gross income of the taxpayer for the taxable year 
        increased by any amount excluded from gross income under 
        section 911, 931, or 933.
    ``(d) Qualified Passenger Vehicle.--For purposes of this section--
            ``(1) In general.--The term `qualified passenger vehicle' 
        means any motor vehicle (as defined by section 30(c)(2)) if--
                    ``(A) the model year of such vehicle is (at the 
                time such vehicle is placed in service by the taxpayer) 
                not more than 3 years earlier than the most recent 
                model year of such vehicle which is available for 
                purchase,
                    ``(B) such vehicle is acquired for use by the 
                taxpayer and not for resale,
                    ``(C) the amount paid by the taxpayer for such 
                vehicle does not exceed $50,000, and
                    ``(D) such vehicle has a gross vehicle weight 
                rating of not more than 8,500 pounds.
            ``(2) Determination of price.--Rules similar to the rules 
        of sections 4002(d) and 4003(c) shall apply.
    ``(e) Application With Other Credits.--
            ``(1) Business credit treated as part of general business 
        credit.--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 property 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) Personal credit.--
                    ``(A) In general.--For purposes of this title, the 
                credit allowed under subsection (a) for any taxable 
                year (determined after application of paragraph (1)) 
                shall be treated as a credit allowable under subpart A 
                for such taxable year.
                    ``(B) 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 after application of 
                paragraph (1)) shall not exceed the excess of--
                            ``(i) the sum of the regular tax liability 
                        (as defined in section 26(b)) plus the tax 
                        imposed by section 55, over
                            ``(ii) the sum of the credits allowable 
                        under subpart A (other than this section and 
                        sections 23, 25D, and 30D) and section 27 for 
                        the taxable year.
    ``(f) Special Rules.--For purposes of this section--
            ``(1) Basis reduction.--The basis of any property for which 
        is credit is allowed under this section shall be reduced by the 
        amount of such credit.
            ``(2) Property used outside united states, etc., not 
        qualified.--No credit shall be allowed under subsection (a) 
        with respect to any property referred to in section 50(b) or 
        with respect to the portion of the cost of any property taken 
        into account under section 179.
    ``(g) Application of Section.--This section shall apply to vehicles 
placed in service after the date of the enactment of this section and 
before January 1, 2011.''.
    (b) Conforming Amendments.--
            (1) Paragraph (1) of section 26(a) of such Code is amended 
        by striking ``and 30D'' and inserting ``30D, and 30E''.
            (2) Subsection (a) of section 1016 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 by section 30E(f)(1).''.
            (3) The table of sections for subpart B of part IV of 
        subchapter A of chapter 1 of such Code is amended by inserting 
        after the item relating to section 30D the following new item:

``Sec. 30E. Temporary credit for purchase of passenger vehicles.''.
    (c) Effective Date.--The amendments made by this section shall 
apply to taxable years ending after the date of the enactment of this 
Act.
answer:

Get America Moving Again Act of 2009 - Amends the Internal Revenue Code to allow a tax credit for the purchase of a new or used passenger vehicle before or during 2010. Requires that such vehicle have a purchase price not exceeding $50,000 and have a gross vehicle weight rating of not more than 8,500 pounds.