[Congressional Bills 104th Congress]
[From the U.S. Government Publishing Office]
[S. 81 Introduced in Senate (IS)]







104th CONGRESS
  1st Session
                                 S. 81

To amend the Internal Revenue Code of 1986 to provide a credit for the 
      purchase of child restraint systems used in motor vehicles.


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

                            January 4, 1995

  Mr. Inouye introduced the following bill; which was read twice and 
                  referred to the Committee on Finance

_______________________________________________________________________

                                 A BILL


 
To amend the Internal Revenue Code of 1986 to provide a credit for the 
      purchase of child restraint systems used in motor vehicles.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. CREDIT FOR PURCHASE OF CHILD RESTRAINT SYSTEMS.

    (a) In General.--Subpart A of part IV of subchapter A of chapter 1 
of the Internal Revenue Code of 1986 (relating to nonrefundable 
personal credits) is amended by adding at the end the following new 
section:

``SEC. 25A. PURCHASE OF CHILD RESTRAINT SYSTEM.

    ``(a) General Rule.--In the case of an individual, there shall be 
allowed as a credit against the tax imposed by this chapter for the 
taxable year an amount equal to the costs incurred by the taxpayer 
during such taxable year in purchasing a qualified child restraint 
system for any child of the taxpayer.
    ``(b) Definitions.--For purposes of this section--
            ``(1) Qualified child restraint system.--The term 
        `qualified child restraint system' means any child restraint 
        system which meets the requirements of section 571.213 of title 
        49 of the Code of Federal Regulations.
            ``(2) Child.--The term `child' has the meaning given to 
        such term by section 151(c)(3).''
    (b) Conforming Amendment.--The table of sections for subpart A of 
part IV of subchapter A of chapter 1 of the Internal Revenue Code of 
1986 is amended by inserting after the item relating to section 25 the 
following new item:

                              ``Sec. 25A. Purchase of child restraint 
                                        system.''
    (c) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 1994.
                                 <all>