[Congressional Record Volume 140, Number 133 (Wednesday, September 21, 1994)]
[Extensions of Remarks]
[Page E]
From the Congressional Record Online through the Government Printing Office [www.gpo.gov]


[Congressional Record: September 21, 1994]



       INTRODUCTION OF THE TAX CREDIT FOR CHILD RESTRAINT SYSTEMS

                                 ______


                            HON. JACK FIELDS

                                of texas

                    in the house of representatives

                     Wednesday, September 21, 1994

  Mr. FIELDS of Texas. Mr. Speaker, I rise today to introduce the Tax 
Credit for Child Restraint Systems in Motor Vehicles Act, which would 
establish a tax credit for individuals who purchase child restraint 
systems for their young sons and daughters.
  There can be no doubt that our Nation's greatest asset is our 
children. Those of us who are parents of young children have an 
obligation to do our very best to protect them from the dangers they 
face every day--and one of the greatest dangers they face is the risk 
of being killed, or seriously injured, in motor vehicle accidents.
  In recent years, approximately 600 young Americans under the age of 5 
have died annually as occupants of motor vehicles involved in traffic 
accidents. In 1992, for instance, the last year for which figures 
exist, 571 boys and girls under the age of 5 died as passenger vehicle 
occupants.
  Injuries sustained in motor vehicle crashes account for about one-
third of all childhood deaths from injuries, and children under the age 
of 4 have higher passenger vehicle occupant death rates than older 
children, according to figures compiled by the Johns Hopkins University 
Injury Prevention Center.
  Mr. Speaker, those of us in Congress must act to ensure that this 
carnage ends as soon as possible. The legislation I am introducing 
today--which is virtually identical to legislation introduced last year 
by Senator Daniel Inouye of Hawaii--will help ensure that the number of 
children killed, or seriously injured, each year in motor vehicle 
accidents is reduced.
  It is my hope that now that this legislation has been introduced in 
both Chambers of Congress, we can enact this worth idea into law. While 
I recognize that it is very late in the current congressional session, 
I want to say that I intend to reintroduce this measure, if necessary, 
in the 104th Congress, and work for its enactment into law, if it 
cannot be passed this year.
  Despite the significant progress that has been made in recent years 
to improve auto safety and to better protect motor vehicle passengers, 
more needs to be done. Accidents and injuries continue to cause almost 
half of all the deaths of children between the ages of 1 and 15, and 
accidents continue to be the lending cause of death among children and 
young adults.
  Part of the reason for these alarming figures is the fact that 
although the Department of Transportation has made childhood injury 
prevention a top priority, a significant number of parents either do 
not own child restraint systems, do not install them properly, or fail 
to use them every time their children ride in motor vehicles.
  Mr. Speaker, I sincerely believe that providing this incentive to 
encourage America's parents to purchase child restraint seat for their 
children will do at least two things.
  Fiest, I believe the news media attention that this bill might 
generate about the ability of child restraint systems to save young 
lives will convince some parents who have not purchased child restraint 
systems to do so. And second, I hope such media attention will motivate 
other parents who do own child restraint systems, but who do not use 
them regularly, to use them each and every time their children ride in 
motor vehicles.
  If we fail to spotlight the need for this legislation, and if we fail 
to enact this bill into law, I fear that young children in your 
congressional district and in mine will continue to die on the roads 
and highways of our Nation--and do so unnecessarily. Think of the loss, 
the pain, the agony that such deaths cause for so many families across 
our country each year--and then consider how this legislation could 
eliminate much of that pain and agony.
  Mr. Speaker, I urge you and all of my colleagues to join with me in 
supporting this worthwhile legislation and ensuring that we act 
responsibly to bring an end to the carnage and the pain that all too 
often affects our youngest citizens when they ride in motor vehicles.

                                H.R. --

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

     SECTION 1. CREDIT FOR PURCHASE OF CHILD RESTRAINT SYSTEMS.

       (a) In General.--Subpart A of part IV of subchapter A of 
     chapter 1 of the Internal Revenue Code of 1986 (relating to 
     nonrefundable personal credits) is amended by adding at the 
     end thereof the following new section:

     ``SEC. 25A. PURCHASE OF CHILD RESTRAINT SYSTEM.

       ``(a) General Rule.--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 costs 
     incurred by the taxpayer during such taxable year in 
     purchasing a qualified child restraint system for any child 
     of the taxpayer.
       ``(b) Definitions.--For purposes of this section--
       ``(1) Qualified child restraint system.--The term 
     `qualified child restraint system' means any child restraint 
     system which meets the requirements of section 571.213 of 
     title 49 of the Code of Federal Regulations.
       ``(2) Child.--The term `child' has the meaning given to 
     such term by section 151(c)(3).''.
       (b) Conforming Amendment.--The table of sections for 
     subpart A of part IV of subchapter A of chapter 1 of the 
     Internal Revenue Code of 1986 is amended by inserting after 
     the item relating to section 25 the following new item:

``Sec. 25A. Purchase of child restraint system.''.

       (c) Effective Date.--The amendments made by this section 
     shall apply to amounts paid after the date of the enactment 
     of this Act in taxable years ending after such date.

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