,i  #aac? ,,congress  #b;d ,session  ,h4
 ,r4 #difj  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,june #be1 #bjad ,mr4 
,"y ( ,indiana 7= himself1 ,ms4 ,l9da   
,t4 ,sn*ez ( ,cali=nia1 ,mr4 ,rei*]t1   
,mrs4 ,black1 ,mr4 ,kelly (             
,p5nsylvania1 ,mr4 ,nunes1 ,mr4 ,tib]i1 
,mr4 ,b\/any1 ,mr4 ,price ( ,georgia1   
,mr4 ,s*ock1 ,mr4 ,pauls51 ,mr4 ,m>*ant1
 ,mr4 ,griff9 ( ,arkansas1 ,mr4 ,neal1  
,mr4 ,l>son ( ,connecticut1 ,mr4        
,pascrell1 ,mr4 ,rangel1 ,ms4 ,s*w>tz1  
,mr4 ,danny ,k4 ,davis ( ,ill9ois1 ,mr4 
,lewis1 ,mr4 ,k9d1 ,mr4 ,g]la*1 & ,mr4  
,r5acci7 introduc$ ! foll[+ bill2 :i* 0 
ref]r$ to ! ,committee on ,ways & ,means
  ,a ,,bill  ,to am5d ! ,int]nal ,rev5ue
 ,code ( #aihf to modify ! sub/antiation
 rules = ! donation ( vehicles valu$    
betwe5 #ejj & #e1jjj doll>s4  #a4 ,%ort 
title ,?is ,act may be cit$ z !         
,*>itable ,automobile ,r$-,tape         
,simplification ,act ( #bjad or z !     
,,c>s ,act ( #bjad4  #b4 ,modification (
 sub/antiation rules = ! donation (     

c]ta9 vehicles  7a7 ,9 g5]al ,p>agraph  
7#ab7 ( section #agj7;f7 ( ! ,int]nal   
,rev5ue ,code ( #aihf is am5d$ to read z
 foll[s3  7#ab7 ,contributions ( us$    
motor vehicles1 boats1 & airplanes      
exce$+ #ejj b n #e1jjj  7,a7 ,9 g5]al ,9
 ! case ( a contribution ( a qualifi$   
vehicle ! claim$ value ( :i* exce$s #ejj
 b n #e1jjj1 p>agraph 7#h7 %all n apply 
& no d$uction %all be all[$ "u          
subsection 7a7 = su* contribution unless
 ! taxpay] atta*es to ! return = !      
taxable ye>--  7i7 a /atem5t t          
includes--  7,i7 ! make1 model1 ye> (   
manufacture1 & condition ( ! qualifi$   
vehicle at "t ( donation1 &  7,,ii7 a   
good fai? e/imate ( ! value ( ! qualifi$
 vehicle at "t ( donation bas$ on a     
widely available us$ vehicle pric+ guide
 7z det]m9$ by ! ,secret>y7 :i* takes   
into acc\nt unusual equipm5t1 unusual   
mileage1 & physical condition ( !       
vehicle1 &  7ii7 a contemporane\s writt5
 ackn[l$gm5t ( ! contribution by ! donee
 organization :i* includes ! foll[+     

in=mation3  7,i7 ,! "n & taxpay]        
id5tification numb] ( ! donor4  7,,ii7  
,! vehicle id5tification numb] or simil>
 numb]4  7,,iii7 ,! condition ( ! donat$
 vehicle1 includ+ any eng9e tr\ble1 body
 damage1 high mileage1 & any excessive  
we> & te>4  7,,iv7 ,:e!r ! donee        
organization provid$ any goods or       
s]vices 9 consid]ation1 9 :ole or 9 "p1 
= ! qualifi$ vehicle4  7,v7 ,a          
description & good fai? e/imate ( !     
value ( any goods or s]vices ref]r$ to 9
 clause 7iv7 or1 if su* goods or s]vices
 consi/ solely ( intangible religi\s    
b5efits 7z def9$ 9 p>agraph 7#h77;,b771 
a /atem5t to t effect4  7,b7 ,in=mation 
to secret>y ,a donee organization       
requir$ to provide an ackn[l$gm5t "u ?is
 p>agraph %all provide to ! ,secret>y ! 
in=mation conta9$ 9 ! ackn[l$gm5t4 ,su* 
in=mation %all be provid$ at su* "t & 9 
su* mann] z ! ,secret>y may prescribe4  
7,c7 ,qualifi$ vehicle ,= purposes ( ?is
 p>agraph1 ! t]m qualifi$ vehicle means 
any--  7i7 motor vehicle manufactur$    

prim>ily = use on public /reets1 roads1 
& highways1  7ii7 boat1 or  7iii7       
airplane4  ,su* t]m %all n include any  
prop]ty :i* is describ$ 9 section       
#abba7;a77#a74  7,d7 ,regulations or o!r
 guidance ,! ,secret>y %all prescribe   
su* regulations or o!r guidance z may be
 necess>y to c>ry out ! purposes ( ?is  
p>agraph4  4  7b7 ,con=m+ am5dm5t       
,section #agj7;f77#aa77;,a77ii77,i7 (   
su* ,code is am5d$--  7#a7 by ins]t+ &  
be=e publicly1 &  7#b7 by /rik+ & any   
qualifi$ vehicle describ$ 9 p>agraph    
7#ab77;,a77ii7 = :i* an ackn[l$gm5t "u  
p>agraph 7#ab77;,b77iii7 is provid$4    
7c7 ,effective date ,! am5dm5t made by  
?is section %all apply to taxable ye>s  
beg9n+ aft] ,decemb] #ca1 #bjad4