[Congressional Bills 109th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3591 Introduced in House (IH)]







109th CONGRESS
  1st Session
                                H. R. 3591

   To amend the Internal Revenue Code of 1986 to provide a credit to 
    facilitate the accelerated development and deployment of crash 
                avoidance and crash protection systems.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             July 28, 2005

    Mr. Rogers of Michigan introduced the following bill; which was 
              referred to the Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


 
   To amend the Internal Revenue Code of 1986 to provide a credit to 
    facilitate the accelerated development and deployment of crash 
                avoidance and crash protection systems.

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

SECTION 1. CREDIT FOR INTELLIGENT VEHICLE TECHNOLOGY SYSTEMS.

    (a) In General.--Subpart C of part IV of subchapter A of chapter 1 
of the Internal Revenue Code of 1986 (relating to refundable credits) 
is amended by redesignating section 36 as section 37 and by inserting 
after section 35 the following new section:

``SEC. 36. CREDIT FOR INTELLIGENT VEHICLE TECHNOLOGY SYSTEMS.

    ``(a) In General.--There shall be allowed as a credit against the 
tax imposed by this chapter for the taxable year an amount equal to 
$500 for each qualified intelligent vehicle system placed in service by 
the taxpayer during the taxable year.
    ``(b) Limitation Per Vehicle.--The amount of the credit allowed 
under subsection (a) with respect to any vehicle shall not exceed the 
excess of--
            ``(1) $1,000, reduced by
            ``(2) the aggregate amount of any credits allowed to the 
        taxpayer under this section with respect to such vehicle for 
        all prior taxable years.
    ``(c) Qualified Intelligent Vehicle System.--For purposes of this 
section--
            ``(1) In general.--The term `qualified intelligent vehicle 
        system' means any system of devices described in a subparagraph 
        of paragraph (2) which is installed in a motor vehicle.
            ``(2) Devices described.--The following devices are 
        described in this paragraph:
                    ``(A) Electronic lane departure warning systems 
                that alert the driver by means of an audio, visual, or 
                tactile warning that the driver has departed from his 
                or her lane of travel.
                    ``(B) Collision avoidance systems that operate at 
                highway speeds of 45 miles per hour or greater and 
                utilize radar to detect potential collisions and 
                provide a visual or audio warning for the driver.
                    ``(C) Navigation systems that are installed devices 
                that provide nationwide route guidance to a driver by 
                providing audio turn-by-turn directions such that a 
                driver can navigate to a destination without looking at 
                a map.
                    ``(D) Active automatic crash notification systems 
                which use wireless telecommunication technologies to 
                immediately alert a private emergency call center when 
                a passenger presses the car's emergency alert button or 
                the car's airbag deploys.
                    ``(E) Electronic or roll stability control systems 
                that are vehicle stability control systems that 
                optimize vehicle control and are specifically designed 
                to monitor and ensure the stability of the vehicle.
                    ``(F) Side obstacle detection systems that increase 
                drivers' awareness of vehicles in side blind spots with 
                an audible or visual warning.
                    ``(G) Automatic back-up warning device systems that 
                alert drivers to people and objects behind their 
                vehicle when backing, including systems that give the 
                driver visibility behind the vehicle when backing up.
                    ``(H) Adaptive cruise control systems that warn 
                drivers of slower-moving traffic ahead. Automatically 
                adjusts speed to maintain a driver-set gap from the 
                vehicle ahead. These systems monitor the area ahead of 
                the vehicle, measuring distance and relative velocity 
                of target vehicles to automatically adjust the speed of 
                the host vehicle to maintain speeds requested by the 
                driver through both braking and throttle control. This 
                includes but is not limited to systems that include a 
                short brake pulse, reversible restraint system 
                activation, or full emergency braking capability to the 
                adaptive cruise control system.
                    ``(I) Adaptive front lighting systems (AFS) that 
                provide optimal visibility in various driving 
                conditions by automatically modifying the beam pattern 
                of the head lighting system in response to vehicle 
                speed, weather conditions, and road situations (city, 
                country, motorway), including headlamps that move with 
                the steering wheel to help illuminate curves or turns.
                    ``(J) Light emitting diode (LED) brake lights that 
                are brighter and activate faster than conventional 
                lamps allowing programming options that are not 
                available with conventional lamps.
                    ``(K) Seat-mounted head protection airbag systems 
                that consist of a small airbag which deploys from the 
                driver or passenger side seat and protects the head in 
                a side-impact crash scenario if such system is 
                certified as performing in a manner that results in a 
                rating of good under the IIHS head protection rating 
                scale in their side-impact crash rating test for front 
                seat occupants.
                    ``(L) Head-curtain airbag system consisting of a 
                wide curtain safety device system embedded in the roof 
                lining of the vehicle which--
                            ``(i) deploys when triggered by a crash 
                        sensor, and
                            ``(ii) covers the front two rows of the 
                        vehicle (between the A and C pillars) and at 
                        least 80 percent of the glass area adjacent to 
                        the occupants.
                    ``(M) Head airbag and rollover protection curtain 
                system consisting of an enlarged roof line mounted 
                airbag system with an enhanced capability of remaining 
                deployed for 5 seconds to provide head, neck, and torso 
                protection in a vehicle rollover crash scenario if such 
                system covers at least 90 percent of the glass opening 
                and meets the proposed occupant ejection mitigation 
                requirements issued by the National Highway Traffic 
                Safety Administration.
                    ``(N) In the case of a motor vehicle any portion of 
                which is subject to tax under section 4051, direct tire 
                pressure monitoring systems for heavy truck 
                applications that provide a real time determination of 
                the condition of the pressure and temperature of the 
                air in the tire.
                    ``(O) Any system specifically identified by the 
                Administrator of the National Highway Traffic Safety 
                Administration for the purposes of this paragraph as 
                significantly enhancing the safety or security of the 
                driver, passengers, or load of a vehicle.
            ``(3) Removal from device list.--Any system specifically 
        identified by the Administrator of the National Highway Traffic 
        Safety Administration for removal from paragraph (2) shall be 
        treated as not described in any subparagraph of such paragraph 
        effect for systems placed in service after such date as the 
        Administrator shall specify.
            ``(4) 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.--
            ``(1) Basis reduction.--The basis of any property for which 
        a credit is allowable under subsection (a) shall be reduced by 
        the amount of such credit.
            ``(2) 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.
            ``(3) 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.
            ``(4) Election to not take credit.--No credit shall be 
        allowed under subsection (a) for any vehicle if the taxpayer 
        elects to not have this section apply to such vehicle.
    ``(e) Supporting Documentation.--No credit shall be allowed under 
subsection (a) unless the taxpayer receives, at the time of purchase of 
the qualified intelligent vehicle system, such documentation as the 
Secretary may require. Such documentation shall identify the type of 
each intelligent vehicle system installed on the motor vehicle, the 
purchase date of the motor vehicle containing such system (or the 
installation date of such system in the case of installation after the 
date of the first retail sale). The Secretary may not require retail or 
manufacturer price documentation.
    ``(f) Termination.--This section shall not apply to any property 
placed in service after December 31, 2012.''.
    (b) Determinations by NHTSA.--
            (1) In general.--The Administrator of the National Highway 
        Traffic Safety Administration shall, during the 8-month period 
        beginning 40 months after the date of the enactment of this Act 
        and periodically thereafter, identify systems for inclusion in 
        or removal from the list of systems in paragraph (2) of section 
        36(c) of the Internal Revenue Code of 1986, and shall publish 
        an update of such list taking into account such inclusions and 
        removals.
            (2) Advisory committee.--For purposes of making 
        identifications described in paragraph (1), such Administrator 
        shall--
                    (A) establish a committee (which shall include at 
                least one representative from industry and one 
                consumer) to access potentially qualified systems,
                    (B) convene such committee and establish a regular 
                meeting schedule,
                    (C) require quarterly reports from such committee, 
                and
                    (D) make such quarterly reports available to the 
                public.
    (c) Conforming Amendments.--
            (1) The table of sections for subpart C of part IV of 
        subchapter A of chapter 1 of the Internal Revenue Code of 1986 
        is amended by redesignating the item relating to section 36 as 
        an item relating to section 37 and by inserting before such 
        item the following new item:

``Sec. 36. Credit for intelligent vehicle technology systems.''.
            (2) Section 1324(b)(2) of title 31, United States Code, is 
        amended by inserting ``or 36'' after ``section 35''.
    (d) Effective Date.--The amendments made by this section shall 
apply to property placed in service after December 31, 2005.
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