109 HR 5579 IH: No Special Tax Subsidies for Gas U.S. House of Representatives 2006-06-09 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.

I 109th CONGRESS 2d Session H. R. 5579 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.

1.

Short title

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

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.

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.