[Congressional Bills 111th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1097 Introduced in House (IH)]

111th CONGRESS
  1st Session
                                H. R. 1097

 To amend the Internal Revenue Code of 1986 to provide tax relief for 
      obtaining transportation worker identification credentials.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                           February 13, 2009

   Mr. Paul 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 tax relief for 
      obtaining transportation worker identification credentials.

    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 ``Tax Relief for Transportation 
Workers Act of 2009''.

SEC. 2. REFUNDABLE CREDIT FOR OBTAINING TRANSPORTATION WORKER 
              IDENTIFICATION CREDENTIALS.

    (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 inserting after section 36 the following new section:

``SEC. 36A. TRANSPORTATION WORKER IDENTIFICATION CREDENTIALS.

    ``(a) Allowance of Credit.--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 qualified expenses paid or 
incurred in obtaining a valid transportation worker identification 
credential.
    ``(b) Limitation.--
            ``(1) In general.--The amount allowed as a credit under 
        subsection (a) for a taxable year shall not exceed the sum of 
        the taxpayer's regular tax liability and Social Security taxes 
        for the taxable year.
            ``(2) Regular tax liability and social security taxes 
        defined.--For purposes of paragraph (1), the term `regular tax 
        liability' has the meaning given such term by section 26(b) and 
        the term `Social Security taxes' has the meaning given such 
        term by section 24(d)(2).
    ``(c) Definitions.--For purposes of this section--
            ``(1) Qualified expenses.--The term `qualified expenses' 
        includes--
                    ``(A) any fee imposed under section 70105 of title 
                46, United States Code, and
                    ``(B) 40 percent of reasonable legal expenses and 
                any other expense reasonably incurred in obtaining a 
                valid transportation worker identification credential.
            ``(2) Transportation worker identification credential.--The 
        term `transportation worker identification credential' means 
        the credential issued under section 70105 of title 46, United 
        States Code.
    ``(d) Denial of Double Benefit.--No credit shall be allowed under 
subsection (a) for any expense for which a deduction is allowed under 
any other provision of this chapter.
    ``(e) Credit for Expenses Incurred in Prior Years.--In the case of 
any taxable year beginning after December 31, 2006, and before the 
first taxable year beginning after the date of the enactment of this 
section--
            ``(1) the credit under this section shall be determined 
        separately for each such year as if this section had been 
        effective for such year, and
            ``(2) the aggregate of the credits determined under 
        paragraph (1) shall be added (without regard to subsection (b)) 
        to the credit otherwise allowed under this section for such 
        first taxable year.''.
    (b) Conforming Amendments.--
            (1) Paragraph (2) of section 1324(b) of title 31, United 
        States Code, is amended by inserting ``36A,'' after ``36,''.
            (2) The table of sections for subpart C of part IV of 
        subchapter A of chapter 1 of such Code is amended by inserting 
        after the item relating to section 36 the following new item:

``Sec. 36A. Transportation worker identification credentials.''.
    (c) Effective Date.--The amendments made by this section shall 
apply to expenses paid or incurred before, on, or after the date of the 
enactment of this Act.
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