3.0.0 5146 2023-01-13T22:01:45Z 2023-01-13T22:01:45Z House H HR 2004-09-23 108 hswm00 Ways and Means Committee House Standing Referred to 2004-09-23T13:00:49Z Common Sense Automobile Efficiency Act of 2004 108 2914 S 2004-10-07 Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S10708-10713) Related bill CRS Common Sense Automobile Efficiency Act of 2004 108 5078 HR 2004-09-14 Referred to the House Committee on Ways and Means. Identical bill CRS 2004-09-23 Referred to the House Committee on Ways and Means. IntroReferral H11100 2 House floor actions hswm00 Ways and Means Committee 2004-09-23 Introduced in House IntroReferral Intro-H 9 Library of Congress 2004-09-23 Introduced in House IntroReferral 1000 9 Library of Congress R000576 Rep. Ruppersberger, C. A. Dutch [D-MD-2] C. A. Ruppersberger D MD Dutch 2 N G000180 Rep. Gilchrest, Wayne T. [R-MD-1] WAYNE GILCHREST R MD T. 1 2004-09-23 True Taxation Administrative procedure Agricultural cooperatives Agriculture and Food Alcohol as fuel Alternative energy sources Automobile engines Automobile industry Biomass energy Commerce Compressed natural gas Consumer education Cooperative societies Department of the Treasury Diesel motor Electric vehicles Electronic data interchange Electronic government information Energy Energy conservation Energy crops Energy efficiency Energy industries Energy storage Environmental Protection Excise tax Exports Foreign Trade and International Finance Foreign corporations Fuel cells Fuel consumption Gasoline Government Operations and Politics Government paperwork High technology Hydrogen Income tax Labeling Law Liquefied natural gas Liquefied petroleum gas Methanol Motor vehicle pollution control Motor vehicles Natural gas vehicles Retail trade Sales tax Science, Technology, Communications Service stations Standards Tax credits Tax deductions Tax exemption Tax returns Transportation and Public Works Taxation 00 2004-09-23 Introduced in House 2004-11-15T19:33:36Z Common Sense Automobile Efficiency Act of 2004 - Amends the Internal Revenue Code to repeal the phaseouts of the tax credit for qualified electric vehicles and of the tax deduction for clean-fuel vehicles.

Allows a tax credit for investment in certain alternative motor vehicles, including fuel cell vehicles, advanced lean burn technology motor vehicles, hybrid motor vehicles, and alternative fuel motor vehicles. Sets forth formulae for determining the amount of such credit based on various factors, including vehicle weight and fuel efficiency ratings.

Allows a tax-exempt cooperative organization to elect to apportion amounts of the small ethanol producer tax credit among its patrons on a pro rata basis. Increases from 30 to 60 million gallons the maximum productive capacity allowed to eligible small ethanol producers for purposes of qualifying for the tax credit.

Allows a tax credit for biodiesel used as fuel.

Allows a tax credit against the gasoline excise tax for alcohol fuel and biodiesel mixtures.

Excludes from the export exemption from certain excise taxes the delivery of a taxable fuel into a fuel tank of a motor vehicle which is shipped or driven outside of the United States.

]]> Common Sense Automobile Efficiency Act of 2004 Display Title Common Sense Automobile Efficiency Act of 2004 Official Title as Introduced To amend the Internal Revenue Code of 1986 to provide incentives for alternative fuels and alternative fuel vehicles. Introduced in House IH Short Titles as Introduced Common Sense Automobile Efficiency Act of 2004 Introduced in House 2004-09-23T04:00:00Z 2004-09-23 Referred to the House Committee on Ways and Means. text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain. Congressional Research Service, Library of Congress This file contains bill summaries and statuses for federal legislation. A bill summary describes the most significant provisions of a piece of legislation and details the effects the legislative text may have on current law and federal programs. Bill summaries are authored by the Congressional Research Service (CRS) of the Library of Congress. As stated in Public Law 91-510 (2 USC 166 (d)(6)), one of the duties of CRS is "to prepare summaries and digests of bills and resolutions of a public general nature introduced in the Senate or House of Representatives". For more information, refer to the User Guide that accompanies this file.