,i  #aacth ,,congress  #b;d ,session    
,h4 ,r4 #difj  ,,in ,,the ,,house ,,of  
,,representatives  ,june #be1 #bjad ,mr4
 ,young of ,indiana 7for himself1 ,ms4  
,linda ,t4 ,snchez of ,california1 ,mr4 
,reichert1 ,mrs4 ,black1 ,mr4 ,kelly of 
,pennsylvania1 ,mr4 ,nunes1 ,mr4        
,tiberi1 ,mr4 ,boustany1 ,mr4 ,price of 
,georgia1 ,mr4 ,schock1 ,mr4 ,paulsen1  
,mr4 ,marchant1 ,mr4 ,griffin of        
,arkansas1 ,mr4 ,neal1 ,mr4 ,larson of  
,connecticut1 ,mr4 ,pascrell1 ,mr4      
,rangel1 ,ms4 ,schwartz1 ,mr4 ,danny ,k4
 ,davis of ,illinois1 ,mr4 ,lewis1 ,mr4 
,kind1 ,mr4 ,gerlach1 and ,mr4 ,renacci7
 introduced the following bill2 which   
was referred to the ,committee on ,ways 
and ,means  ,a ,,bill  ,to amend the    
,internal ,revenue ,code of #aihf to    
modify the substantiation rules for the 
donation of vehicles valued between #ejj
 and #e1jjj dollars4  #a4 ,short title  
,this ,act may be cited as the          
,charitable ,automobile ,red-,tape      
,simplification ,act of #bjad or as the 

,,cars ,act of #bjad4  #b4 ,modification
 of substantiation rules for the        
donation of certain vehicles  7a7 ,in   
general ,paragraph 7#ab7 of section     
#agj7;f7 of the ,internal ,revenue ,code
 of #aihf is amended to read as follows3
  7#ab7 ,contributions of used motor    
vehicles1 boats1 and airplanes exceeding
 #ejj but not #e1jjj  7,a7 ,in general  
,in the case of a contribution of a     
qualified vehicle the claimed value of  
which exceeds #ejj but not #e1jjj1      
paragraph 7#h7 shall not apply and no   
deduction shall be allowed under        
subsection 7a7 for such contribution    
unless the taxpayer attaches to the     
return for the taxable year--  7i7 a    
statement that includes--  7,i7 the     
make1 model1 year of manufacture1 and   
condition of the qualified vehicle at   
time of donation1 and  7,,ii7 a good    
faith estimate of the value of the      
qualified vehicle at time of donation   
based on a widely available used vehicle
 pricing guide 7as determined by the    

,secretary7 which takes into account    
unusual equipment1 unusual mileage1 and 
physical condition of the vehicle1 and  
7ii7 a contemporaneous written          
acknowledgment of the contribution by   
the donee organization which includes   
the following information3  7,i7 ,the   
name and taxpayer identification number 
of the donor4  7,,ii7 ,the vehicle      
identification number or similar number4
  7,,iii7 ,the condition of the donated 
vehicle1 including any engine trouble1  
body damage1 high mileage1 and any      
excessive wear and tear4  7,,iv7        
,whether the donee organization provided
 any goods or services in consideration1
 in whole or in part1 for the qualified 
vehicle4  7,v7 ,a description and good  
faith estimate of the value of any goods
 or services referred to in clause 7iv7 
or1 if such goods or services consist   
solely of intangible religious benefits 
7as defined in paragraph 7#h77;,b771 a  
statement to that effect4  7,b7         
,information to secretary ,a donee      

organization required to provide an     
acknowledgment under this paragraph     
shall provide to the ,secretary the     
information contained in the            
acknowledgment4 ,such information shall 
be provided at such time and in such    
manner as the ,secretary may prescribe4 
7,c7 ,qualified vehicle ,for purposes of
 this paragraph1 the term qualified     
vehicle means any--  7i7 motor vehicle  
manufactured primarily for use on public
 streets1 roads1 and highways1  7ii7    
boat1 or  7iii7 airplane4  ,such term   
shall not include any property which is 
described in section #abba7;a77#a74     
7,d7 ,regulations or other guidance ,the
 ,secretary shall prescribe such        
regulations or other guidance as may be 
necessary to carry out the purposes of  
this paragraph4  4  7b7 ,conforming     
amendment ,section                      
#agj7;f77#aa77;,a77ii77,i7 of such ,code
 is amended--  7#a7 by inserting and    
before publicly1 and  7#b7 by striking  
and any qualified vehicle described in  

paragraph 7#ab77;,a77ii7 for which an   
acknowledgment under paragraph          
7#ab77;,b77iii7 is provided4  7c7       
,effective date ,the amendment made by  
this section shall apply to taxable     
years beginning after ,december #ca1    
#bjad4