Short title; findings

(a)

Short title

This Act may be cited as the

Bluffton University Safety Act of 2007

. (b)

Findings

Congress finds that— (1)on March 2, 2007, a charter bus accident in Atlanta, Georgia, involving the baseball team from Ohio’s Bluffton University, resulted in 7 deaths and numerous serious injuries; and (2)the Federal Motor Carrier Safety Administration reports that there have been an average of 22.7 occupant-related fatalities per year for the last 10 years.

Required safety standards for new motorcoaches

(a)

Requirement

Section 30127 of title 49, United States Code, is amended, by adding at the end the following:

(i)

Safety standards for new motorcoaches

(1)

Standards for new motorcoaches

(A)(i)Not later than 30 months after the date of the submission of the study required by paragraph (5), the Secretary of Transportation shall prescribe Federal motor vehicle safety standards for motorcoach occupant protection systems that account for frontal impact collisions, side impact collisions, rear impact collisions, and rollovers. Such standards shall not eliminate or lessen the occupant protection standards currently in effect and shall— (I)be based on sound scientific research, extensive testing and analysis by the National Highway Traffic Safety Administration, consistent with the recommendations of the National Transportation Safety Board regarding motorcoach occupant protection; and (II)take into consideration the various types of motorcoaches and the various uses and configurations of the occupant compartment as well as local, State, and Federal height and weight limits and restrictions.

Such standards may include seatbelts or other occupant protection systems, passive or otherwise, for passengers including those in child safety restraint systems.

(ii)Prior to promulgating such standards, the Secretary shall consult with the entity responsible for the study to be conducted pursuant to paragraph (5). Any communications concerning such consultation shall be included in the public record of the proceedings leading to the promulgation of the standards required by this subparagraph and shall be subject to public comment. (B)Not later than 3 years after the date of enactment of this subsection, the Secretary of Transportation shall prescribe Federal motor vehicle safety standards for roof strength that provide adequate survival space for all seating positions and that takes into account all motorcoach window dimensions and highway height and weight restrictions and limitations. (C)The Secretary shall conduct research and testing on advanced window glazing and securement to determine the best method or methods for window glazing to prevent motorcoach occupant protection ejection, and not later than 3 years after the date of enactment of this subsection, shall revise window glazing standards for newly manufactured motorcoaches based on the results of such research and testing and that takes into account all motorcoach window dimensions, highway height and weight restrictions and limitations. (D)The Secretary of Transportation shall conduct research and testing to determine the most prevalent causes of motorcoach fires and the best methods to prevent such fires and to mitigate the effect of such fires, both inside and outside the motorcoach. Not later than 3 years after the date of enactment of this subsection, the Secretary of Transportation shall promulgate fire prevention and mitigation standards for newly manufactured motorcoaches, based on the results of the Secretary’s research and testing, taking into account motorcoach highway size and weight restrictions. (E)The Secretary of Transportation shall conduct research and testing to determine any necessary changes in motorcoach design standards, including windows and doors, to improve motorcoach emergency evacuation. Not later than 3 years after the date of enactment of this subsection, the Secretary of Transportation shall promulgate motorcoach emergency evacuation design standards, including window standards that enhance the use of windows for emergency evacuation to the maximum extent feasible, while not detracting from the window glazing standards to be promulgated under subsection (C), and door standards, including design of the wheelchair lift door for emergency evacuation use. Such standards shall take into account motorcoach highway size and weight restrictions. (F)Notwithstanding any other provision in this chapter, a State or a political subdivision of a State may not adopt or enforce a law or regulation related to a motorcoach crash avoidance and occupant protection prior to the effective date of the regulations promulgated pursuant to this subsection. The standards prescribed under subparagraphs (A) through (E) shall require motorcoaches manufactured after the period that is 3 years after the date on which such standards are prescribed to be engineered and equipped to meet such standards. Nothing in this subsection or in the regulations prescribed pursuant to this subsection shall be construed as indicating an intention by Congress to affect, change, or modify in any way the liability, if any, of a motorcoach manufacturer or motorcoach operator under applicable law to buses or motorcoaches, manufactured and operated with or without passenger seat belts or other passenger restraint systems, prior to the effective date of the regulations promulgated pursuant to this subsection. (2)

Standards for existing motorcoaches

(A)Not later than 3 years after the date of the submission of the study required by paragraph (5) the Secretary of Transportation shall prescribe Federal Motor Vehicle Safety Standards for motorcoaches that are manufactured before the date that is 3 years after the date on which the standards required under paragraph (1) are prescribed, taking into account the limitations posed by the need to retrofit existing motorcoaches. Such standards shall have the same objectives as the standards required under subparagraphs (A) through (E) of paragraph (1), but may differ from such standards based on what is technically feasible for existing motorcoaches. (B)In lieu of promulgating comprehensive standards for motorcoaches under subparagraph (A), the Secretary may develop standards for various component parts and equipment of motorcoaches that would increase occupant protection. (C)The effective date for the standards prescribed pursuant to this paragraph shall be the same as the effective date for the standards prescribed pursuant to paragraph (1). (D)The Secretary shall, by regulation, establish a system whereby the motorcoaches to which the standards prescribed under subparagraph (A) apply shall be certified as in compliance with such standards. Such certification shall be carried out by the Secretary or by private parties at the discretion and authorization of the Secretary. (3)

Compliance timetables

(A)The effective date of the standards prescribed under paragraphs (1) and (2) shall be 3 years after the date on which such final standards are promulgated. All motorcoaches manufactured after such date shall comply with such standards. (B)Not later than the date that is 6 years after the effective date of the standards prescribed under paragraphs (1) and (2), all motorcoach operators shall ensure that 50 percent of the motorcoaches they operate comply with either the standards prescribed under paragraph (1) or the standards prescribed under paragraph (2)(A). Not later than the date that is 12 years after the effective date of the standards prescribed under paragraphs (1) and (2), all motorcoach operators shall ensure that 100 percent of the motorcoaches they operate comply with either of such standards. (C)Nothing in this subsection shall be construed as indicating an intention by Congress to affect, change, or modify in any way the liability, if any, of a motorcoach manufacturer or motorcoach operator under applicable law to buses or motorcoaches unless such manufacturer or operator is shown not to be in compliance with the timetables set forth in subparagraphs (A) and (B). Notwithstanding any other provision in this chapter, a State or a political subdivision of a State may not adopt or enforce a law or regulation related to any of the standards required by paragraphs (1) and (2) during the time periods set forth in subparagraphs (A) and (B). (4)

Definition of a motorcoach

As used in this subsection, the term motorcoach means an over-the-road bus, characterized by an elevated passenger deck located over a baggage compartment. (5)

Independent study

(A)Not later than 90 days after the date of enactment of this subsection, the Secretary shall enter into an agreement with an appropriate non-governmental scientific organization to carry out a study on the passenger safety benefits of three-point passenger safety restraints and compartmentalization in motorcoaches and whether the use of one methodology in a motorcoach reduces or enhances the potential passenger safety benefits of the other methodology. The study shall specifically examine safety measure involving— (i)frontal impact collisions; (ii)side impact collisions;; (iii)rear impact collisions; (iv)rollovers or layovers; (v)the relative frequency and severity of the incidents in (i) through (iv) above; and (vi)various uses and configurations of the occupant compartment. (B)Not later than 6 months after entering into an agreement under subparagraph (A), the entity conducting the study shall submit to the Secretary and to Congress a report on the results of the study and such preliminary recommendations as the entity conducting the study considers appropriate as a result of the study. (C)Not later than 6 months after the promulgation by the Secretary of the final standards required by paragraph (1)(A) above, the entity that conducted the study required by subparagraph (A) shall submit a report to Congress assessing the extent to which such final standards are likely to enhance the safety of the occupants of motorcoaches.

(b)

Sense of congress regarding state seat-belt use laws

Section 30127(d) of title 49, United States Code, is amended by inserting that include a requirement for use of seatbelts, after seatbelt use laws.

Credit for costs of motorcoaches complying with Federal safety requirements

(a)

In general

Subpart D of part IV of subchapter 1 of the Internal Revenue Code of 1986 is amended by inserting after section 45N the following new section:

450.

Credit for costs of motorcoaches complying with federal safety requirements

(a)

In general

For purposes of section 38, the qualified motorcoach safety credit determined under this subsection for any taxable year is an amount equal to 10 percent of the aggregate amount paid or incurred by the taxpayer during the taxable year for— (1)qualified new motorcoaches, and (2)such improvements to any existing motorcoach which is used by the taxpayer as are necessary for such motorcoach to satisfy the requirements prescribed under section 30217(i)(2) of title 49, United States Code. (b)

Limitation

The credit determined under paragraph (1) with respect to any motorcoach shall not exceed $45,000. (c)

Qualified new and existing motorcoaches

For purposes of this section— (1)

Qualified motorcoach

The term qualified new motorcoach means any motorcoach— (A)the original use of which commences with the taxpayer, (B)which is acquired for use or lease by the taxpayer and not for resale, (C)which is property of a character subject to an allowance for depreciation, (D)which is made by a manufacturer, (E)which is manufactured after the specified effective date, and (F)which meets the requirements prescribed under section 30127(i)(1) of title 49,United States Code. (2)

Existing motorcoach

The term ‘existing motorcoach’ means any motorcoach— (A)which is property of a character subject to an allowance for depreciation, and (B)which is manufactured on or before the specified effective date. (d)

Other definitions and special rules

For purposes of this section— (1)

Motorcoach

The term motorcoach means any vehicle to which the requirements prescribed under section 30127(i)(1) of title 49, United States Code, apply, or would apply if such vehicle were manufactured after the specified effective date. (2)

Specified effective date

The term specified effective date means the effective date described in section 30127(i)((3)(A) of title 49, United States Code. (3)

Basis reduction

The basis of any property for which a credit is determined under subsection (a) shall be reduced by the amount of the credit so determined. (4)

Recapture

The Secretary shall, by regulations, provide for recapturing the benefit of any credit determined under subsection (a) with respect to any property which ceases to be property eligible for such credit. (5)

Property used outside United States, etc., not qualified

No credit shall be determined under subsection (a) with respect to— (A)the portion of the cost of any property taken into account under section 179, or (B)any property referred to in section 50(b). (6)

Election not to take credit

No credit shall be determined under subsection (a) for any vehicle if the taxpayer elects to not have this section apply to such vehicle. (e)

Termination

No credit shall be determined under this subsection for any taxable year ending after December 31, 2026.

(b)

Denial of double benefit

Section 280C of the Internal Revenue Code of 1986 is amended by adding at the end the following new subsection:

(f)

Credit for costs of motorcoaches complying with federal safety requirements

No deduction shall be allowed for that portion of the expenses otherwise allowable as a deduction for the taxable year which is equal to the amount of the credit determined for the taxable year under section 45O(a).

(c)

Conforming amendments

(1)Section 38(b) of the Internal Revenue Code of 1986 is amended by striking plus at the end of paragraph (30), by striking the period at the end of paragraph (31) and inserting , plus, and by adding at the end the following:

(32)the qualified motorcoach safety credit determined under section 45O(a).

(2)Section 1016(a) of such Code is amended by striking and at the end of paragraph (37), by striking the period at the end of paragraph (38) and inserting , and, and by adding at the end the following new paragraph:

(38)to the extent provided in section 30D(d)(3).

(3)Section 6501(m) of such Code is amended by inserting 30D(d)(6), after 30C(e)(5),. (4)The table of sections for subpart D of part IV of subchapter A of chapter 1 of such Code is amended by inserting after the item relating to section 45N the following new item:

Sec. 45O. Credit for costs of motorcoaches complying with Federal safety requirements.

(d)

Effective date

The amendments made by this section shall apply to taxable years ending after December 31, 2007.

Department of Transportation grants

(a)

In general

The Secretary of Transportation shall develop and administer supplemental grants, not to exceed $20,000, for operators of motorcoaches in order to assist with the cost of retrofitting motorcoaches in order to comply with the Federal motor vehicle safety standards prescribed under section 30127(i) of title 49, United States Code, as added by section 2. (b)

Eligibility

To be eligible for a grant established under subsection (a), a motorcoach operator shall— (1)have a fleet of not more than 25 motorcoaches; (2)have total annual revenue of less than $5,000,000; and (3)demonstrate to the Secretary that— (A)the operator has been in business as an over-the-road charter bus operator for not less than 3 consecutive years; and (B)that the operator was unable to recover, through allowed tax credits established under section 3 in a consecutive 2 year period, the full cost of retrofitting motorcoaches in order to comply with the applicable Federal motor vehicle safety standards. (c)

Grant requirements

A grant under this section shall be subject to all of the terms and condition applicable to subrecipients who provide intercity bus transportation under section 5311(f) of title 49, United States Code, and such other terms and conditions as the Secretary may prescribe.

Small business administration loans and loan guarantees

Section 7(a) of the Small Business Act (15 U.S.C. 636(a)) is amended by adding at the end the following:

(32)

Buses and motorcoaches

In carrying out this subsection with respect to the over-the-road charter bus industry, the following shall apply: (A)The Administrator shall adopt underwriting criteria specific to that industry. (B)The Administrator shall make available the assistance under this subsection to members of that industry to facilitate retrofitting of buses and motorcoaches for occupant protection. (C)Multiple buses or motorcoaches shall be treated as a single source of collateral. (D)A member of that industry who owns a single bus or motorcoach shall be treated as eligible for such assistance, without regard to whether the member otherwise meets the applicable size standard for eligibility. (E)The Administrator shall provide any applicant who is a member of that industry with counseling and advice regarding the other assistance programs of the Administration that may be available to members of that industry.

Authorization of appropriations

There is authorized to be appropriated to the Secretary of Transportation such sums as may be necessary to carry out this Act.