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

Input: Consider Input: SECTION 1. SHORT TITLE.

This Act may be cited as the ''Spacefaring Priorities for America's
Continued Exploration Act'' or the ''SPACE Act''.

SEC. 2. FINDINGS.

Congress finds the following:
(1) Russia is not a reliable partner.--(A) Unless Space
Shuttle operations are extended beyond 2010, the United States
will be heavily reliant on Russia to supply crew and possibly
cargo transport services to the International Space Station
during the gap period of 2010 through 2015. There will be no
other way to fly our astronauts into space during this period.
(B) The United States should not increase its reliance on
Russia to transport American astronauts into space, given the
increasingly divergent views and posturing from Russia. Russia
opposes the United States plan to base an antimissile radar
system in the Czech Republic and interceptor missiles in Poland
to deal with the threat posed by the Iranian nuclear weapons
and missile programs. Russia also suspended its participation
in the Conventional Forces in Europe (CFE) treaty, one of the
most significant arms control agreements of the Cold War years.
Additionally, Russia continues to arm some of America's most
hostile adversaries, Iran and Venezuela. Despite United States
objections, Russia sold billions of dollars worth of weapons to
the regime of Hugo Chavez in 2006. Such meddling is a possible
violation of the Monroe Doctrine and a throwback to the Cold
War era. Even more troublesome is the Russian history of
weapons trading with Iran. Russia has supplied advanced
conventional arms technology, missile technology, and nuclear
technologies to this very anti-American regime.
(2) Russia has abused past nasa cooperation agreements.--
(A) In the late 1990s, Russia fell short in fulfilling its
commitment to the International Space Station.
(B) The National Aeronautics and Space Administration (in
this Act referred to as ''NASA'') was forced to transfer
hundreds of millions of dollars to enable the Russians to
complete the critical Space Station service module Zvezda,
without which the International Space Station could not
operate.
(C) Russia delayed completion of the Zvezda service module
for several years. Under the International Space Station
agreement, the Russian government had committed to fund as well
as build the Zvezda service module. Subsequent transfers from
the United States, in order to complete the module, reflect
serious Russian mismanagement in the field of space.
(D) In 2000, while Russia was failing to meet its
commitment to the International Space Station, Russia was
diverting financial and human resources away from fulfilling
its International Space Station commitments in order to keep
the Russian's Mir Space Station aloft.
(E) Russia's past shortcomings in fulfilling commitments to
its international space partners should serve as a warning to
the United States as we consider increased reliance on Russian
space services in the future. It is not prudent for the United
States to depend on Russia for access to space given our past
experience with this relationship.
(3) American space science should not be dependent on
russian support.--(A) The United States has already invested
billions of dollars in the International Space Station program
since its inception.
(B) There is much research of great value being conducted
in space, and on the International Space Station, that may
yield tremendous gains. Research being conducted on the
International Space Station may help scientists back on Earth
develop medicines to treat diseases and help us better
understand the Earth's climate. Many scientists believe that
the microgravity environment of space will enable the
development of new drugs, vaccines, and other therapies.
Equipment on the International Space Station will monitor
stratospheric gases, and investigate ozone chemistry.
(4) The united states must have assured access to space.--
(A) To ensure that the United States realizes the dividends
from the considerable investment we have made in the
International Space Station, we need to ensure continued access
to space for our astronauts. However, NASA's plan for transport
of crew to and from the International Space Station fails to
provide necessary redundancies to provide assured access to
space.
(B) NASA anticipates that the Russian Soyuz spacecraft will
be the only vehicle for astronaut crew rotation to the
International Space Station after 2010. From 2011 until the
planned operation of Orion in 2015, NASA likely has no other
option for transporting American astronauts to space other than
on Russian vehicles.
(C) NASA has conceded that without the Space Shuttle, it
will be unable to transport the Alpha Magnetic Spectrometer
(AMS) to the International Space Station. Scientists involved
in the development of the AMS acknowledge that it will enhance
scientific discoveries. While the AMS has cost over
$1,500,000,000 to develop and build, NASA has stated that the
remaining Space Shuttle manifest does not allow for transport
of the AMS and that it will not be an option to retrofit
another launch vehicle in order to fly it into space. Only by
extending Space Shuttle operations beyond 2010 will NASA be
able to transport the AMS to the International Space Station.
As long as the AMS meets all required standards to verify its
validity and justify its transport on the Space Shuttle, NASA
should fulfill its obligation to the Department of Energy and
our international partners.
(D) In addition, the Japanese Centrifuge Accommodation
Module, which can only fly to the International Space Station
on the Space Shuttle, will also be unable to reach the Space
Station absent extending Space Shuttle operations.
(5) A better approach.--(A) Due to NASA's lack of a backup
plan for reliance on the Russians for transport of American
astronauts to space, the United States needs a better approach.
The best approach is the Space Shuttle, a proven, domestic
source of space transport for assured access to space,
including the International Space Station, for crew and cargo
transport.
(B) With 2 Shuttle missions per year during the human
spaceflight program flight gap between Shuttle and Orion,
currently scheduled from 2010 through 2015, we can replace our
need to rely on the Russians for crew rotation for the
International Space Station.
(C) Savings from replacing Russian transport services to
the International Space Station with the Space Shuttle would
pay for a portion of the costs for flying 2 Space Shuttle
missions per year.
(D) Only by closing the gap between 2010 and 2015, or until
the Orion is operational, will our Nation be able to keep our
Nation's highly skilled and critically important spaceworkers
and engineers gainfully employed, and mitigate the loss of
critical skills.
(E) By extending Space Shuttle operations, NASA may realize
considerable savings by no longer having to pay retention
bonuses to critical space workers. But retention bonuses would
not be the only added costs associated with the end of Space
Shuttle operations when critical skilled workers leave NASA or
its contractors. Recruitment incentives for new workers and
contract cost increases could also be incurred by NASA since
the majority of the Kennedy Space Center's workforce are
contractors.
(F) The success of the Constellation program will depend on
having the most skilled and experienced workforce possible. The
workforce gap, as currently envisioned by NASA, will jeopardize
this. NASA has acknowledged that thousands of critical space
workers will lose their jobs in the transition from the Space
Shuttle to the Constellation program. Continued operation of
the Space Shuttle, but on a reduced flight requirement, while
also integrating these workers into the Orion program, is the
best way to retain many of these critical workers and skill
sets.
(G) An August 2007 study by the Government Accountability
Office, ''NASA Progress Made on Strategic Human Capital
Management, but Future Program Challenges Remain,'' stated that
''the agency as a whole faces challenges in recruiting and
retaining highly experienced senior-level engineers in certain
specialties. NASA's principal workforce challenge will be faced
in the transition to the next generation of human space flight
systems.''.
(H) This Act authorizes for NASA additional funding under
section 4 to fully restore the appropriation shortfalls in
fiscal years 2007 and 2008 compared to the funds that were
authorized for NASA. An additional $1,000,000,000 is authorized
in section 4(b) to reimburse NASA for the costs incurred by
NASA from the Space Shuttle return-to-flight efforts following
the Space Shuttle Columbia disaster.

SEC. 3. PROHIBITION ON USE OF RUSSIAN SPACE SERVICES.

NASA shall not rely solely on the Russian government for astronaut
transport or cargo resupply services. This prohibition does not apply
to the current Soyuz emergency escape services for astronauts on the
International Space Station.

SEC. 4. ADDITIONAL FUNDING FOR NASA.

(a) Additional Authorization for Fiscal Year 2007 Shortfall.--There
are authorized to be appropriated to NASA $1,648,000,000, 41.6 percent
of which shall be for Exploration Systems, and 28.7 percent of which
shall be available for Space Operations.
(b) Columbia Return-to-Flight.--There are authorized to be
appropriated to NASA $1,000,000,000 for emergency funding to reimburse
for Columbia return-to-flight costs, of which the Exploration Systems
and Space Operations Accounts shall receive funding at the rate
proportional to the amounts used to pay the costs associated with the
Space Shuttle return-to-flight efforts.
(c) Additional Authorization for Fiscal Year 2008 Shortfall.--There
are authorized to be appropriated to NASA $1,064,000,000, 41.7 percent
of which shall be for Exploration Systems.
(d) Preservation of Funding for Programs.--NASA shall not take any
funding from its Exploration Systems account or the Constellation
program in order to fund the continued operation of the Space Shuttle
program as required in this Act.

SEC. 5. EXTENDING SPACE SHUTTLE OPERATIONS.

(a) Use of Space Shuttle for Access to Space.--NASA shall fly at
least 2 Space Shuttle missions per year for crew transport, instead of
Russian crew and cargo services, for the period of 2010 through 2015,
or until Orion is operational. There are authorized to be appropriated
to NASA such sums as may be necessary, in addition to amounts otherwise
authorized, to carry out this subsection, including for the production
of more external tanks as may be needed.
(b) Insufficient Funding.--Except as provided under subsection (c),
the requirements of this Act shall have effect only to the extent that
sufficient funding is appropriated, as authorized under subsection (a).
Sufficient funding is defined as funds required to fully or partially
comply with the requirements of this Act.
(c) Report to Congress.--NASA shall report to Congress not later
than 90 days after the date of enactment of this Act on the specific
costs and actions needed to extend the operation of the Space Shuttle
in accordance with this Act.
(d) Operational Efficiencies.--As soon as possible, but no later
than March 31, 2011, NASA shall investigate areas of reduced operations
and enhanced cost savings and implement those that do not impinge the
safe operation of the Space Shuttle program, including the following:
(1) The possible retirement of one Space Shuttle orbiter,
leaving 2 to remain operational, in a manner that ensures the
safe operation of the Space Shuttle program.
(2) Significantly reducing changes to the design of the
Space Shuttle orbiters, in a manner that ensures the safe
operation of the Space Shuttle program. This shall include
changes to the Space Shuttle software systems.
(3) Significantly reducing Space Shuttle orbiter
configuration operations and payload configuration operations,
in a manner that ensures the safe operation of the Space
Shuttle program.
(4) Maximizing the use of shared personnel between the
continued operation of the Space Shuttle and Constellation and
other NASA programs.
(e) Facilities.--If conflicts arise in NASA's efforts to allocate
facilities, personnel, and other resources in order to fly the Space
Shuttle as well as continue the development of Constellation, then NASA
shall identify in a report to Congress in advance such conflicts, along
with recommendations as to how they can be mitigated.

SEC. 6. SHUTTLE RECERTIFICATION.

Not later than 6 months after the date of enactment of this Act,
NASA shall define achievable and attainable requirements for operation
of the Space Shuttle program beyond 2010, as recommended by the
Columbia Accident Investigation Board. NASA shall transmit these
requirements to Congress in the form of a report. NASA shall then
immediately begin the process of satisfying these requirements and
shall satisfy all requirements no later than March 31, 2010.

Output: Spacefaring Priorities for America's Continued Exploration Act or SPACE Act - Prohibits the National Aeronautics and Space Administration (NASA) from relying solely on the Russian government for astronaut transport or cargo resupply services, except for the current Soyuz emergency escape services for astronauts on the International Space Station.

Authorizes appropriations to NASA for: (1) exploration systems; and (2) emergency funding for Columbia return-to-flight costs.

Requires NASA to fly at least two space shuttle missions per year for crew transport, instead of Russian crew and cargo services, for the period 2010-2015, or until Orion is operational. Authorizes appropriations to carry out such operations. Requires NASA to report to Congress on the specific costs and actions needed to extend the operation of the space shuttle.

Requires NASA, by March 31, 2011, to investigate areas of reduced operations and enhanced cost savings and implement those that do not impinge on the safe operation of the space shuttle program.

Directs NASA to define achievable and attainable requirements for the operation of such program beyond 2010, as recommended by the Columbia Accident Investigation Board. Requires: (1) NASA to report to Congress on such requirements; and (2) NASA to immediately begin satisfying those requirements and to satisfy all of them by March 31, 2010.

Input: Consider Input: SECTION 1. SHORT TITLE.

This Act may be cited as the ''Prepare, Ready, Equip, and Prevent
Areas at Risk of Emergency Wildfires Act of 2015'' or the ''PREPARE Act
of 2015''.

SEC. 2. WILDFIRE MITIGATION.

Title II of the Robert T. Stafford Disaster Relief and Emergency
Assistance Act (42 U.S.C. 5131 et seq.) is amended by inserting after
section 203 the following:

''SEC. 203A. WILDFIRE MITIGATION.

''(a) Definitions.--In this section--
''(1) the term 'Administrator' means the Administrator of
the Federal Emergency Management Agency;
''(2) the term 'community wildfire protection plan' has the
meaning given the term in section 101 of the Healthy Forests
Restoration Act of 2003 (16 U.S.C. 6511);
''(3) the term 'eligible recipient' means a State or an
Indian tribal government;
''(4) the term 'local multi-hazard mitigation plan' means a
mitigation plan developed by a local government under section
322(b) that addresses wildfire mitigation;
''(5) the term 'State mitigation plan' means a mitigation
plan developed by a State under section 322(c) that addresses
wildfire mitigation; and
''(6) the term 'tribal mitigation plan' means a mitigation
plan developed by a tribal government under section 322(b) that
addresses wildfire mitigation.
''(b) Establishment of Wildfire Mitigation Grant Program.--The
President, acting through the Administrator, shall establish a pilot
program to make grants to eligible recipients for wildfire mitigation.
''(c) Use of Funds.--A grant under this section may be used by an
eligible recipient--
''(1) to reduce the hazardous fuel load by reducing the use
of fuels that may contribute to catastrophic wildfires in high-
risk areas;
''(2) to invest in personnel and organizations to conduct
wildfire mitigation;
''(3) to invest in vehicles and other equipment to conduct
wildfire mitigation;
''(4) to mitigate against damage from runoff into waterways
and floods caused by erosion from wildfires;
''(5) to build essential community collaboration and
outline the necessary groundwork systems in anticipation of
future fires; and
''(6) at the discretion of the Governor of a State or the
Chief Executive of an Indian tribal government, and in
consultation with the Administrator, for any other wildfire
mitigation activities in the State or area under the
jurisdiction of the Indian tribal government, as applicable,
unless otherwise prohibited by law.
''(d) Eligibility for Assistance.--
''(1) In general.--
''(A) Eligibility.--An eligible recipient shall be
eligible for assistance under this section if the
section 420 grant ratio for the eligible recipient is
equal to or greater than 125 percent of the population
ratio of the eligible recipient.
''(B) Ratios.--For purposes of subparagraph (A)--
''(i) the section 420 grant ratio shall be
equal to the quotient of--
''(I) the number of declarations
for a grant under section 420 received
by the eligible recipient during the 10
years prior to the date on which an
application for assistance is submitted
under this section, divided by
''(II) the total number of
declarations for a grant under section
420 in the United States during the 10
years prior to the date on which an
application for assistance is submitted
under this section; and
''(ii) the population ratio of the eligible
recipient shall be equal to the quotient of--
''(I) the population of the State
or the area under the jurisdiction of
the Indian tribal government, as
applicable, based on the most recent
data available from the Bureau of the
Census on the date on which an
application for assistance is submitted
under this section, divided by
''(II) the population of the United
States, based on the most recent data
available from the Bureau of the Census
on the date on which an application for
assistance is submitted under this
section.
''(2) Waiver.--The President may waive the requirement of
paragraph (1) if an eligible recipient--
''(A) files a petition for waiver of the
requirement of paragraph (1); and
''(B) demonstrates that significant environmental
changes or shifts in forest health put the eligible
recipient at an elevated risk for catastrophic
wildfires, as determined by the President.
''(3) Local assistance.--The Governor of a State may award
funds received under this section, to be used solely for the
purposes set forth under subsection (c), to--
''(A) any county or municipality in that State with
a community wildfire protection plan or a local multi-
hazard mitigation plan;
''(B) any Indian tribal government in that State
with a tribal mitigation plan; or
''(C) any other entity that is explicitly
referenced in and central to, in the determination of
the Governor, the design of a community wildfire
protection plan or a local multi-hazard mitigation
plan.
''(e) Criteria for Assistance.--In determining whether to award a
grant to an eligible recipient under this section, the President
shall--
''(1) give preference to--
''(A) an eligible recipient with a high level of
need for assistance based on the best scientific data
available;
''(B) an eligible recipient that previously
received a grant under this section and effectively
used the Federal funds for wildfire mitigation
activities in the State or area under the jurisdiction
of the Indian tribal government, as applicable, as
determined by the President; and
''(2) consider environmental conditions in a State or an
area under the jurisdiction of an Indian tribal government, as
applicable, including environmental changes, deteriorating
forest health, and overall wildfire risk.
''(f) Application for Assistance.--
''(1) In general.--To request a grant under this section,
an eligible recipient shall submit an application to the
Administrator in such form, in such manner, and containing such
information as the Administrator may reasonably require.
''(2) Contents.--In addition to any other requirements that
may be specified by the Administrator, an eligible recipient
submitting an application for a grant under this section shall
demonstrate that--
''(A) in the case of an eligible recipient that is
a State--
''(i) the State has a State mitigation
plan;
''(ii) the State shall provide matching
non-Federal funds equal to not less than 25
percent of the amount of Federal funds made
available under this subsection;
''(iii) a county or municipality that may
receive funds from the grant has a community
wildfire protection plan or a local multi-
hazard mitigation plan; and
''(iv) an Indian tribal government that may
receive funds from the grant has a tribal
mitigation plan; and
''(B) in the case of an eligible recipient that is
an Indian tribal government--
''(i) the Indian tribal government has a
tribal mitigation plan; and
''(ii) the Indian tribal government shall--
''(I) provide matching non-Federal
funds equal to not less than 25 percent
of the amount of Federal funds made
available under this subsection; or
''(II) if the Indian tribal
government is a small impoverished
community, as defined in section
203(a), provide non-matching Federal
funds equal to not less than 10 percent
of the amount of Federal funds made
available under this subsection.
''(g) Report.--Not later than 1 year after the date of receipt of a
grant under this section, the recipient shall submit to the
Administrator a report, which shall be made publically available, on
the use of funds made available under the grant.
''(h) Funding for Assistance.--
''(1) Predisaster mitigation fund.--Subject to the
availability of funds in the National Predisaster Mitigation
Fund established under section 203(i), the Administrator shall
use not less than $20,000,000 and not more than $30,000,000
from unobligated amounts in the National Predisaster Mitigation
Fund for each of fiscal years 2016 through 2021 in carrying out
this section.
''(2) Rule of construction.--Nothing in this section shall
be construed to increase the amount of appropriations
authorized for the Department of Homeland Security in any given
fiscal year.''.

SEC. 3. WILDFIRE MITIGATION ASSISTANCE.

(a) In General.--Section 420 of the Robert T. Stafford Disaster
Relief and Emergency Assistance Act (42 U.S.C. 5187) is amended--
(1) by redesignating subsection (d) as subsection (e); and
(2) by inserting after subsection (c) the following:
''(d) Hazard Mitigation Assistance.--Whether or not a major
disaster is declared, the President may provide hazard mitigation
assistance in accordance with section 404 in any area affected by a
fire for which assistance was provided under this section.''.
(b) Conforming Amendments.--The Robert T. Stafford Disaster Relief
and Emergency Assistance Act (42 U.S.C. 5121 et seq.) is amended--
(1) in section 404(a) (42 U.S.C. 5170c(a))--
(A) by inserting before the first period '', or any
area in which assistance was provided under section
420''; and
(B) in the third sentence, by inserting ''or event
under section 420'' after ''major disaster'' each place
that term appears; and
(2) in section 322 (e)(1) (42 U.S.C. 5165(e)(1)), by
inserting ''or event under section 420'' after ''major
disaster'' each place that term appears.

SEC. 4. FACTORS TO CONSIDER FOR MAJOR DISASTER DECLARATION.

Not later than 60 days after the date of enactment of this Act, the
Administrator of the Federal Emergency Management Agency shall amend
subsection (a) of section 206.48 of title 44, Code of Federal
Regulations, to require the Federal Emergency Management Agency to
consider, in evaluating a Governor's request for major disaster
assistance under the Public Assistance Program, whether--
(1) post-fire flooding occurred within 5 years, and as a
result, of a single wildfire event in the State; and
(2) the State received fire management assistance under
section 420 of the Robert T. Stafford Disaster Relief and
Emergency Assistance Act (42 U.S.C. 5187) related to the major
disaster for which the Governor is requesting assistance under
the Public Assistance Program.

SEC. 5. POST-FIRE FUNDING GUIDE.

(a) Creation and Distribution.--Not later than 1 year after the
date of enactment of this Act, the Administrator of the Federal
Emergency Management Agency shall create and make publically available
a post-fire recovery funding and resource guide for local communities.
(b) Involvement by Local Leaders.--The Administrator of the Federal
Emergency Management Agency shall create the guide under subsection (a)
in collaboration with local leaders who have experienced wildfires in
their communities and who understand the requirements for the use of
Federal disaster funds.
(c) Updates.--The Administrator of the Federal Emergency Management
Agency shall update the guide under subsection (a) as programs and
resources change.

Output: Prepare, Ready, Equip, and Prevent Areas at Risk of Emergency Wildfires Act of 2015 or the PREPARE Act of 2015 Amends the Robert T. Stafford Disaster Relief and Emergency Assistance Act to direct the Federal Emergency Management Agency (FEMA) to establish a pilot program to make grants to states or Indian tribal governments for wildfire mitigation. Permits a grant to be used: (1) to reduce the use of fuels that may contribute to catastrophic wildfires in high-risk areas; (2) to invest in personnel, organizations, vehicles, and other equipment to conduct wildfire mitigation; (3) to mitigate against damage from runoff into waterways and floods caused by erosion from wildfires; (4) to build essential community collaboration and outline the necessary groundwork systems in anticipation of future fires; and (5) for other wildlife mitigation activities at the discretion of the governor of a state or the chief executive of an Indian tribal government. Sets forth a grant eligibility requirement based on specified ratios of the relative population of, and the relative number fire management assistance grants received in the previous 10 years by, a prospective recipient. Authorizes the President to waive that requirement if a recipient demonstrates that significant environmental changes or shifts in forest health put the recipient at an elevated risk for catastrophic wildfires. Allows the governor of a state to award grant funds to: (1) any county or municipality with a community wildfire protection plan or a local multi-hazard mitigation plan, (2) any Indian tribal government with a tribal mitigation plan, or (3) any other entity that is explicitly referenced in and central to the design of a community wildfire protection plan or a local multi-hazard mitigation plan. Directs FEMA, in awarding such grants, to: (1) give preference to a recipient that has a high level of need for assistance based on the best scientific data available or that used previous grant funds efficiently and effectively for wildfire mitigation activities, and (2) consider environmental conditions in a state or area. Directs FEMA to use specified unobligated amounts in the National Predisaster Mitigation Fund for each of FY2016-FY2021 in carrying out this Act. Amends the Stafford Act to authorize the President, whether or not a major disaster is declared, to provide hazard mitigation assistance in any area affected by a fire for which assistance was otherwise provided. Directs FEMA to require FEMA, in evaluating a governor's request for major disaster assistance under the Public Assistance Program, to consider whether: (1) post-fire flooding occurred within five years of, and as a result of, a single wildfire event in the state; and (2) the state received fire management assistance related to the major disaster for which the governor is requesting assistance. Directs FEMA to create and make publicly available a post-fire recovery funding and resource guide for local communities.

Input: Consider Input: 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.
Output: 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.