,i  #aadth ,,congress  #ast ,session    
,h4 ,r4 #ciag  ,,in ,,the ,,house ,,of  
,,representatives  ,november #c1 #bjae  
,mr4 ,young of ,indiana 7for himself1   
,ms4 ,linda ,t4 ,snchez of ,california1 
,mr4 ,nunes1 ,mr4 ,tiberi1 ,mr4         
,reichert1 ,mr4 ,kelly of ,pennsylvania1
 ,mr4 ,renacci1 ,mr4 ,paulsen1 ,mr4     
,roskam1 ,mr4 ,reed1 ,mr4 ,boustany1    
,mrs4 ,noem1 ,mrs4 ,black1 ,mr4 ,kind1  
,mr4 ,thompson of ,california1 ,mr4     
,larson of ,connecticut1 ,mr4 ,neal1    
,mr4 ,rangel1 ,mr4 ,danny ,k4 ,davis of 
,illinois1 ,mr4 ,pascrell1 and ,mr4     
,blumenauer7 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       
#b1ejj4  #a4 ,short title ,this ,act may
 be cited as the ,charitable ,automobile
 ,red-,tape ,simplification ,act of     
#bjae or as the ,,cars ,act of #bjae4   

#b4 ,modification of substantiation     
rules for the donation of certain       
vehicles  7a7 ,in general ,section      
#agj7;f77#ab7 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 #b1ejj  7,a7 ,in 
general ,in the case of a contribution  
of a qualified vehicle the claimed value
 of which exceeds #ejj but not #b1ejj1  
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 subclause   
7,,iv7 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 ,estimates to be based on trade-in 
value  7i7 ,in general ,any estimate    

made under subparagraph 7,a77i77,,ii7   
based on a used vehicle pricing guide   
shall be made on the basis of the       
trade-in value of the vehicle or such   
similar valuation as the ,secretary may 
specify4  7ii7 ,trade-in value ,for     
purposes of this subparagraph1 the term 
trade-in value means a valuation based  
the acquisition of comparable vehicles  
by dealers from private parties4  7,c7  
,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,d7 ,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,e7 ,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 ,coordination   
with appraisal requirements  7#a7 ,in   
general ,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  7#b7      
,coordination of dollar limitations     
,section #agj7;f77#aa77;,c7 of such     
,code-- 7,a7 is amended by inserting    
7#b1ejj in the case of a qualified      
vehicle as defined in paragraph 7#ab77  
after #e1jjj1 and  7,b7 by striking     
contributions of more than #e1jjj in the
 heading thereof and inserting certain  
contributions4  7c7 ,effective date ,the
 amendments made by this section shall  

apply to taxable years beginning after  
,december #ca1 #bjae4