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 ''Vehicle Efficiency Heightening
Investment Credit to Lift our Economy Act of 2009''.

SEC. 2. CREDIT FOR FLEET VEHICLES.

(a) In General.--Subpart D of part IV of subchapter A of chapter 1
of the Internal Revenue Code of 1986 is amended by inserting after
section 45Q the following new section:

''SEC. 45R. FLEET VEHICLES.

''(a) Allowance of Credit.--
''(1) In general.--There shall be allowed as a credit
against the tax imposed by this chapter for the taxable year an
amount equal to the applicable amount with respect to each
fleet vehicle placed in service by the taxpayer during the
taxable year.
''(2) Applicable amount.--For purposes of paragraph (1),
the applicable amount is--
''(A) $4,000 for a fleet vehicle which is--
''(i) a passenger automobile that--
''(I) is assembled in the United
States, and
''(II) has a highway label fuel
economy value of 27 miles per gallon or
greater but less than 30 miles per
gallon,
''(ii) a passenger automobile that--
''(I) is assembled in North
America, and
''(II) has a highway label fuel
economy value of 30 miles per gallon or
greater, or
''(iii) a nonpassenger automobile that--
''(I) is assembled in the United
States, and
''(II) has a highway label fuel
economy value of 24 miles per gallon or
greater,
''(B) $5,000 for a fleet vehicle which is--
''(i) a passenger automobile that--
''(I) is assembled in the United
States, and
''(II) has a highway label fuel
economy value of 30 miles per gallon or
greater, or
''(ii) a work truck that is assembled in
the United States and registered by the dealer
as a registered work truck, or
''(C) $3,000 for a fleet vehicle which is--
''(i) a nonpassenger automobile that--
''(I) is assembled in North
America, and
''(II) has a highway label fuel
economy value of 24 miles per gallon or
greater.
''(b) Limitation.--Not more than 15 fleet vehicles may be taken
into account under subsection (a) for a taxable year.
''(c) Definitions.--For purposes of this section--
''(1) Fleet vehicle.--The term 'fleet vehicle' means a
motor vehicle--
''(A) which is a passenger automobile, nonpassenger
automobile, or work truck,
''(B) the original use of which commences with the
taxpayer,
''(C) which is acquired for use or lease by the
taxpayer and not for resale,
''(D) which is property of a character subject to
an allowance for depreciation, and
''(E) which is made by a manufacturer.
''(2) Automobile; passenger automobile; work truck.--The
terms 'automobile', 'passenger automobile', and 'work truck'
have the meanings given such terms in section 32901(a) of title
49, United States Code.
''(3) Nonpassenger automobile.--The term 'nonpassenger
automobile' means an automobile classified as a light truck
under part 523 of title 49, Code of Federal Regulations, and is
not a work truck.
''(4) Highway label fuel economy value.--The term 'highway
label fuel economy value' means the number, expressed in miles
per gallon, centered directly below the words 'Highway MPG' on
the label required to be affixed or caused to be affixed on a
new automobile pursuant to subpart D of part 600 of title 40,
Code of Federal Regulations.
''(5) Motor vehicle.--The term 'motor vehicle' means any
vehicle which is manufactured primarily for use on public
streets, roads, and highways (not including a vehicle operated
exclusively on a rail or rails) and which has at least 4
wheels.
''(d) Special Rules.--For purposes of this section--
''(1) Related person.--
''(A) In general.--The taxpayer and any person
related to the taxpayer shall be treated as one person.
''(B) Related person defined.--A person
(hereinafter in this paragraph referred to as the
'related person') is related to any other person if--
''(i) the related person bears a
relationship to such person specified in
section 267(b) or section 707(b)(1), or
''(ii) the related person and such person
are engaged in trades or business under common
control (within the meaning of subsections (a)
and (b) of section 52).
For purposes of subparagraph (A), in applying section
267(b) or 707(b)(1), '10 percent' shall be substituted
for '50 percent'.
''(2) 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.
''(3) Applicable rules.--For purposes of this section,
rules similar to the rules of paragraphs (5), (6), (7), (8),
and (9) of section 30B(h) shall apply.
''(e) Termination.--This section shall not apply to any property
purchased after December 31, 2010.''.
(b) Credit To Be Part of Business Credit.--Section 38(b) 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:
''(36) the fleet vehicle credit determined under section
45R(a).''.
(c) Basis.--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 45R(d)(2).''.
(d) Conforming Amendments.--The table of sections for subpart D of
part IV of subchapter A of chapter 1 of such Code is amended by
inserting after the item relating to section 45Q the following new
item:

''Sec. 45R. Fleet vehicles.''.
(e) Effective Date.--The amendments made by this section shall
apply to property placed in service after December 31, 2008.
Solution:
Vehicle Efficiency Heightening Investment Credit to Lift our Economy Act of 2009 - Amends the Internal Revenue Code to allow a business-related tax credit for the purchase of up to 15 fleet vehicles in a taxable year. Specifies the credit amount for each fleet vehicle depending upon its fuel economy value. Defines "fleet vehicle" as a passenger automobile, nonpassenger automobile, or work truck. Terminates such credit after 2010.