[Congressional Bills 109th Congress]
[From the U.S. Government Publishing Office]
[H.R. 5579 Introduced in House (IH)]








109th CONGRESS
  2d Session
                                H. R. 5579

To amend the Internal Revenue Code of 1986 to include heavier vehicles 
  and sport utility vehicles in the limitation on the depreciation of 
 certain luxury automobiles and to impose the gas guzzler tax on such 
                               vehicles.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                              June 9, 2006

 Mr. Markey (for himself, Ms. Eshoo, Mr. Grijalva, Ms. Lee, Mr. Stark, 
Mr. Oberstar, Mrs. Capps, Mr. McGovern, Ms. McCollum of Minnesota, Mr. 
 Delahunt, Mr. Sanders, Mr. Inslee, Mr. Olver, Mr. Moran of Virginia, 
Mr. Farr, and Mr. George Miller of California) 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 include heavier vehicles 
  and sport utility vehicles in the limitation on the depreciation of 
 certain luxury automobiles and to impose the gas guzzler tax on such 
                               vehicles.

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

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``No Special Tax Subsidies for Gas 
Guzzlers Act of 2006''.

SEC. 2. INCLUSION OF HEAVIER VEHICLES AND SPORT UTILITY VEHICLES IN 
              LIMITATION ON DEPRECIATION OF CERTAIN LUXURY AUTOMOBILES.

    (a) In General.--Section 280F(d)(5)(A) of the Internal Revenue Code 
of 1986 (defining passenger automobile) is amended by striking clause 
(ii) and all that follows and inserting the following new clause:
                            ``(ii)(I) except as provided in subclause 
                        (II) or (III), which is rated at 8,500 pounds 
                        unloaded gross vehicle weight or less,
                            ``(II) in the case of a truck or van, which 
                        is rated at 8,500 pounds gross vehicle weight 
                        or less, or
                            ``(III) in the case of a sport utility 
                        vehicle, which is rated at 14,000 pounds gross 
                        vehicle weight or less.''.
    (b) Definition.--Section 280F(d)(5) of such Code is amended by 
adding at the end the following new subparagraph:
                    ``(C) Sport utility vehicle.--The term `sport 
                utility vehicle' means a medium duty passenger vehicle 
                (as defined in regulations prescribed by the 
                Administrator of the Environmental Protection Agency 
                for purposes of the administration of title II of the 
                Clean Air Act (42 U.S.C. 7521 et seq.)). Such term does 
                not include any vehicle which--
                            ``(i) does not have the primary load 
                        carrying device or container attached,
                            ``(ii) has a seating capacity of more than 
                        12 individuals,
                            ``(iii) is designed for more than 9 
                        individuals in seating rearward of the driver's 
                        seat,
                            ``(iv) is equipped with an open cargo area, 
                        or a covered box not readily accessible from 
                        the passenger compartment, of at least 72.0 
                        inches in interior length, or
                            ``(v) has an integral enclosure, fully 
                        enclosing the driver compartment and load 
                        carrying device, does not have seating rearward 
                        of the driver's seat, and has no body section 
                        protruding more than 30 inches ahead of the 
                        leading edge of the windshield.''.
    (c) Conforming Amendment.--Subparagraph (B) of section 179(b)(6) of 
such Code is amended to read as follows:
                    ``(B) Sport utility vehicle.--For purposes of 
                subparagraph (A), the term `sport utility vehicle' 
                means a sport utility vehicle (as defined by section 
                280F(d)(5)(C)) which is not subject to section 280F.''.
    (d) Effective Date.--The amendments made by this section shall 
apply to property placed in service after the date of the enactment of 
this Act.

SEC. 3. IMPOSITION OF GAS GUZZLER TAX WITH RESPECT TO SPORT UTILITY 
              VEHICLES.

    (a) In General.--Clause (ii) of section 4064(b)(1)(A) of the 
Internal Revenue Code of 1986 (defining automobile) is amended to read 
as follows:
                            ``(ii)(I) except as provided in subclause 
                        (II), which is rated at 8,500 pounds unloaded 
                        gross vehicle weight or less, or
                            ``(II) in the case of a sport utility 
                        vehicle (within the meaning of section 
                        280F(d)(5)), which is rated at 14,000 pounds 
                        gross vehicle weight or less.''.
    (b) Effective Date.--The amendment made by this section shall apply 
to sales after the date of the enactment of this Act.
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