1.This Act may be cited as the
Idling Reduction Tax Credit Act of
2009
.
2.Idling reduction
tax credit
(a)Subpart D of part IV of subchapter A of chapter 1 of the
Internal Revenue Code of 1986 (relating to business-related credits) is amended
by adding at the end the following new section:
45R.
(a)For purposes of section 38, the idling reduction credit
determined under this section for the taxable year is an amount equal to 50
percent of the amount paid or incurred for each qualified idling reduction
device placed in service by the taxpayer during the taxable year.
(b)The
maximum amount allowed as a credit under subsection (a) shall not exceed $3,000
per device.
(c)For
purposes of subsection (a)—
(1)Qualified idling
reduction deviceThe term qualified idling reduction
device means any device or system of devices—
(A)of a kind chiefly used for highway
transportation in combination with a trailer or semi-trailer,
(B)which is designed
to provide to such vehicle those services (including heat, air conditioning,
and electricity) that would otherwise require the operation of the main drive
engine while the vehicle is temporarily parked or remains stationary,
(C)the original use
of which commences with the taxpayer,
(D)which is acquired
for use by the taxpayer and not for resale, and
(E)which is
determined by the Administrator of the Environmental Protection Agency to
reduce long-duration idling of such vehicle at a motor vehicle rest stop or
other location where such vehicles are temporarily parked or remain
stationary.
(2)The term long-duration idling means the
operation of a main drive engine for a period greater than 5 consecutive
minutes where the main drive engine is not engaged in gear. Such term does not
apply to routine stoppages associated with traffic movement or congestion,
actions taken by government personnel, required routine maintenance, and or
prevention of safety or health emergency.
(d)For purposes of this section—
(1)If a credit is determined under this section with respect
to any property by reason of expenditures described in subsection (a), the
basis of such property shall be reduced by the amount of the credit so
determined.
(2)Other deductions
and creditsNo deduction or credit shall be allowed under any
other provision of this chapter with respect to the amount of the credit
determined under this section.
(e)Election Not To
Claim CreditThis section shall not apply to a taxpayer for any
taxable year if such taxpayer elects to have this section not apply for such
taxable
year.
.
(b)Credit To Be
Part of General Business CreditSubsection (b) of section 38 of
such Code (relating to general business credit) is amended by striking
plus
at the end of paragraph (34), by striking the period at the end of
paragraph (35) and inserting , plus
, and by adding at the end
the following new paragraph:
(36)the idling
reduction credit determined under section
45R(a).
.
(c)
(1)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 45Q the following new
item:
Sec. 45R. Idling reduction
credit.
.
(2)Section 1016(a) of
such Code is amended by striking and
at the end of paragraph
(36), by striking the period at the end of paragraph (37) and inserting
, and
, and by adding at the end the following:
(38)in the case of a
facility with respect to which a credit was allowed under section 45R, to the
extent provided in section
45R(d)(1).
.
(d)The amendments made by this section shall apply to taxable
years beginning after December 31, 2009.