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