,i  #aaf? ,,congress  #b;d ,session  ,h4
 ,r4 #ghfb  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,july #cj1 #bjbj,mr4  
,ca/5 ( ,ill9ois introduc$ ! foll[+     
bill2 :i* 0 ref]r$ to ! ,committee on   
,ways & ,means1 & 9 addition to !       
,committee on ,en]gy & ,comm]ce1 = a    
p]iod to be subsequ5tly det]m9$ by !    
,speak]1 9 ea* case = consid]ation ( su*
 provisions z fall )9 ! jurisdiction ( !
 committee conc]n$  ,a ,,bill  ,to am5d 
! ,int]nal ,rev5ue ,code ( #aihf to     
provide tax inc5tives & fees = increas+ 
motor vehicle fuel economy1 & = o!r     
purposes4  #a4 ,%ort title2 am5dm5t (   
#aihf ,code  7a7 ,%ort title ,?is ,act  
may be cit$ z ! ,effici5t ,vehicle      
,lead]%ip ,act ( #bjai4  7b7 ,am5dm5t ( 
#aihf ,code ,except z o!rwise expressly 
provid$1 :5ev] 9 ?is ,act an am5dm5t or 
repeal is express$ 9 t]ms ( an am5dm5t  
to1 or repeal (1 a section or o!r       
provision1 ! ref]5ce %all be consid]$ to
 be made to a section or o!r provision (
 ! ,int]nal ,rev5ue ,code ( #aihf4  #b4 

,tax cr$it = fuel-effici5t motor        
vehicles  7a7 ,9 g5]al ,subp>t ,b ( "p  
,,iv ( sub*apt] ,a ( *apt] #a 7relat+ to
 o!r cr$its7 is am5d$ by ins]t+ aft]    
section #cj;,d ! foll[+ new section3    
#cj;,e4 ,fuel p]=mance rebate  7a7      
,all[ance ( cr$it  7#a7 ,9 g5]al ,!re   
%all be all[$ z a cr$it aga9/ ! tax     
impos$ by ?is *apt] = ! taxable ye> an  
am\nt equal to ! am\nt det]m9$ "u       
p>agraph 7#b7 ) respect to any new      
qualifi$ fuel-effici5t motor vehicle    
plac$ 9 s]vice by ! taxpay] dur+ !      
taxable ye>4  7#b7 ,cr$it am\nt ,)      
respect to ea* new qualifi$             
fuel-effici5t motor vehicle1 ! am\nt    
det]m9$ "u ?is p>agraph %all be equal to
 ! product (-- 7,a7 ! absolute value ( !
 diff]5ce betwe5 ! fuel-economy rat+ & !
 ref]5ce fuel-economy rat+ = su* motor  
vehicle = ! model ye>1  7,b7 #ajj1 &    
7,c7 ! applicable am\nt4  7#c7          
,applicable am\nt ,= purposes ( p>agraph
 7#b77;,c71 ! applicable am\nt is equal 
to-- 7,a7 9 ! case ( model ye> #bjba--  

7i7 #a1jjj1 or  7ii7 #b1jjj1 if !       
fuel-economy rat+ = su* motor vehicle is
 at lea/ #ej p]c5t m effici5t ?an !     
ref]5ce fuel-economy rat+ = su* motor   
vehicle z det]m9$ "u p>agraph 7#b77;,a71
 &  7,b7 9 ! case ( any succe$+ model   
ye>-- 7i7 #a1ejj1  7ii7 #b1ejj1 if !    
fuel-economy rat+ = su* motor vehicle is
 at lea/ #ej p]c5t m effici5t ?an !     
ref]5ce fuel-economy rat+ = su* motor   
vehicle z det]m9$ "u p>agraph 7#b77;,a71
 or  7iii7 #c1ejj1 if ! fuel-economy    
rat+ = su* motor vehicle is at lea/ #ge 
p]c5t m effici5t ?an ! ref]5ce          
fuel-economy rat+ = su* motor vehicle z 
det]m9$ "u p>agraph 7#b77;,a74  7b7 ,new
 qualifi$ fuel-,effici5t motor vehicle  
,= purposes ( ?is section1 ! t]m new    
qualifi$ fuel-effici5t motor vehicle    
means a pass5g] automobile or light     
truck-- 7#a7 :i* is treat$ z a motor    
vehicle = purposes ( title ,,ii ( !     
,clean ,air ,act1  7#b7 :i* a*ieves a   
fuel-economy rat+ t is m effici5t ?an ! 
ref]5ce fuel-economy rat+ = su* motor   

vehicle = ! model ye>1  7#c7 = :i* /&>ds
 are prescrib$ pursuant to section      
#cbijb ( title #di1 ,unit$ ,/ates ,code1
  7#d7 ! orig9al use ( :i* comm5ces ) ! 
taxpay]1  7#e7 :i* is acquir$ = use or  
lease by ! taxpay] & n = resale1 &  7#f7
 :i* is made by a manufactur] beg9n+ )  
model ye> #bjba4  7c7 ,application ) o!r
 cr$its  7#a7 ,bus9ess cr$it treat$ z "p
 ( g5]al bus9ess cr$it ,s mu* ( ! cr$it 
:i* w\ld be all[$ "u subsection 7a7 =   
any taxable ye> 7det]m9$ )\t reg>d to   
?is subsection7 t is attributable to    
prop]ty ( a "* subject to an all[ance = 
depreciation %all be treat$ z a cr$it   
li/$ 9 section #ch7;b7 = su* taxable ye>
 7& n all[$ "u subsection 7a774  7#b7   
,refundable p]sonal cr$it  7,a7 ,9 g5]al
 ,= purposes ( ?is title1 ! cr$it all[$ 
"u subsection 7a7 = any taxable ye>     
7det]m9$ aft] application ( p>agraph    
7#a77 %all be treat$ z a cr$it all[able 
"u subp>t ,c = su* taxable ye> 7& n     
all[$ "u subsection 7a774  7,b7         
,refundable cr$it may be transf]r$  7i7 

,9 g5]al ,a taxpay] may1 9 connection ) 
! pur*ase ( a new qualifi$ fuel-effici5t
 motor vehicle1 transf] any refundable  
cr$it describ$ 9 subp>agraph 7,a7 to any
 p]son :o is 9 ! trade or bus9ess (     
sell+ new qualifi$ fuel-effici5t motor  
vehicles & :o sold su* vehicle to !     
taxpay]1 b only if su* p]son cle>ly     
discloses to su* taxpay]1 ?r\gh ! use ( 
a w9d[ /ick] atta*$ to ! new qualifi$   
fuel-effici5t vehicle-- 7,i7 ! am\nt ( !
 refundable cr$it describ$ 9 subp>agraph
 7,a7 ) respect to su* vehicle1 &       
7,,ii7 a notification t ! taxpay] w n be
 eligible = any cr$it "u section #cj;,d 
) respect to su* vehicle unless !       
taxpay] elects n to h ?is section apply 
) respect to su* vehicle4  7ii7         
,c]tification ,a transf]ee ( a          
refundable cr$it describ$ 9 subp>agraph 
7,a7 may n claim su* cr$it unless su*   
claim is accompani$ by a c]tification to
 ! ,secret>y t ! transf]ee r$uc$ ! price
 ! taxpay] paid = ! new qualifi$        
fuel-effici5t motor vehicle by ! entire 

am\nt ( su* refundable cr$it4  7iii7    
,cons5t requir$ = revocation ,any       
transf] "u clause 7i7 may be revok$ only
 ) ! cons5t ( ! ,secret>y4  7iv7        
,regulations ,! ,secret>y may prescribe 
su* regulations z necess>y to ensure t  
any refundable cr$it describ$ 9 clause  
7i7 is claim$ once & n retransf]r$ by a 
transf]ee4  7d7 ,o!r def9itions ,=      
purposes ( ?is section-- 7#a7           
,fuel-economy rat+ ,! t]m fuel-economy  
rat+ means1 ) respect to any motor      
vehicle1 ! comb9$ fuel-economy rat+ =   
su* motor vehicle1 express$ 9 gallons p]
 mile1 det]m9$ 9 accordance ) section   
#cbijd ( title #di1 ,unit$ ,/ates ,code4
  7#b7 ,model ye> ,! t]m model ye> has !
 mean+ giv5 su* t]m "u section          
#cbija7;a7 ( su* title #di4  7#c7 ,motor
 vehicle ,! t]m motor vehicle means any 
vehicle :i* is manufactur$ prim>ily =   
use on public /reets1 roads1 & highways 
7n includ+ a vehicle op]at$ exclusively 
on a rail or rails7 & :i* has at lea/ #d
 :eels4  7#d7 ,ref]5ce fuel-economy rat+

 ,! t]m ref]5ce fuel-economy rat+ means1
 ) respect to any motor vehicle1 ! fuel 
economy /&>d = su* motor vehicle1       
express$ 9 gallons p] mile1 calculat$ by
 apply+ ! relevant vehicle attributes to
 ! ma!matical function publi%$ pursuant 
to section #cbijb7;b77#c77;,a7 ( title  
#di1 ,unit$ ,/ates ,code4  7#e7 ,o!r    
t]ms ,! t]ms automobile1 pass5g]        
automobile1 light truck1 & manufactur] h
 ! mean+s giv5 su* t]ms 9 regulations   
prescrib$ by ! ,adm9i/rator ( !         
,environm5tal ,protection ,ag5cy =      
purposes ( ! adm9i/ration ( title ,,ii (
 ! ,clean ,air ,act 7#db ,u4,s4,c4 #geba
 et seq474  7e7 ,special rules  7#a7    
,basis r$uction ,= purposes ( ?is       
subtitle1 ! basis ( any prop]ty = :i* a 
cr$it is all[able "u subsection 7a7 %all
 be r$uc$ by ! am\nt ( su* cr$it s all[$
 7det]m9$ )\t reg>d to subsection 7c774 
7#b7 ,no d\ble b5efit ,no o!r cr$it %all
 be all[able "u ?is *apt] = a new       
qualifi$ fuel-effici5t motor vehicle )  
respect to :i* a cr$it is all[$ "u ?is  

section4  7#c7 ,prop]ty us$ by          
tax-exempt entity ,9 ! case ( a vehicle 
^: use is describ$ 9 p>agraph 7#c7 or   
7#d7 ( section #ej7;b7 & :i* is n       
subject to a lease1 ! p]son :o sold su* 
vehicle to ! p]son or entity us+ su*    
vehicle %all be treat$ z ! taxpay] t    
plac$ su* vehicle 9 s]vice1 b only if   
su* p]son cle>ly discloses to su* p]son 
or entity 9 a docum5t ! am\nt ( any     
cr$it all[able "u subsection 7a7 )      
respect to su* vehicle 7det]m9$ )\t     
reg>d to subsection 7c774 ,= purposes ( 
subsection 7c71 prop]ty to :i* ?is      
p>agraph applies %all be treat$ z ( a "*
 subject to an all[ance = depreciation4 
7#d7 ,prop]ty us$ outside ,unit$ ,/ates1
 etc41 n qualifi$ ,no cr$it %all be     
all[able "u subsection 7a7 ) respect to 
any prop]ty ref]r$ to 9 section         
#ej7;b77#a7 or ) respect to ! portion ( 
! co/ ( any prop]ty tak5 into acc\nt "u 
section #agi4  7#e7 ,recapture ,!       
,secret>y %all1 by regulations1 provide 
= recaptur+ ! b5efit ( any cr$it        

all[able "u subsection 7a7 ) respect to 
any prop]ty :i* ceases to be prop]ty    
eligible = su* cr$it 7includ+ recapture 
9 ! case ( a lease p]iod ( less ?an !   
economic life ( a vehicle74  7#f7       
,election n to take cr$it ,no cr$it %all
 be all[$ "u subsection 7a7 = any       
vehicle if ! taxpay] elects to n h ?is  
section apply to su* vehicle4  7#g7     
,int]action ) air quality & motor       
vehicle safety /&>ds ,a motor vehicle   
%all n be consid]$ eligible = a cr$it "u
 ?is section unless su* vehicle is 9    
compliance )-- 7,a7 ! applicable        
provisions ( ! ,clean ,air ,act = !     
applicable make & model ye> ( ! vehicle 
7or applicable air quality provisions ( 
,/ate law 9 ! case ( a ,/ate :i* has    
adopt$ su* provisions "u a waiv] "u     
section #bji7;b7 ( ! ,clean ,air ,act71 
&  7,b7 ! motor vehicle safety          
provisions ( sections #cjaja ?r\gh      
#cjafi ( title #di1 ,unit$ ,/ates ,code4
  7#h7 ,inflation adju/m5t ,9 ! case (  
any model ye> beg9n+ 9 a cal5d> ye> aft]

 #bjba1 ea* doll> am\nt 9 subsection    
7a77#c77;,b7 %all be increas$ by an     
am\nt equal to-- 7,a7 su* doll> am\nt1  
multipli$ by  7,b7 ! co/-(-liv+ adju/m5t
 det]m9$ "u section #a7;f77#c7 = !      
cal5d> ye> 9 :i* ! model ye> beg9s1     
det]m9$ by sub/itut+ #bjbj = #bjaf 9    
subp>agraph 7,a77ii7 !re(4  ,any        
increase det]m9$ "u ! prec$+ s5t5ce %all
 be r\nd$ to ! ne>e/ multiple ( #ajj4   
7f7 ,regulations  7#a7 ,9 g5]al ,except 
z provid$ 9 p>agraph 7#b71 ! ,secret>y  
%all promulgate su* regulations z       
necess>y to c>ry out ! provisions ( ?is 
section4  7#b7 ,coord9ation 9           
prescription ( c]ta9 regulations ,!     
,secret>y ( ! ,treasury1 9 coord9ation )
 ! ,secret>y ( ,transportation & !      
,adm9i/rator ( ! ,environm5tal          
,protection ,ag5cy1 %all prescribe su*  
regulations z necess>y to det]m9e :e!r a
 motor vehicle meets ! requirem5ts to be
 eligible = a cr$it "u ?is section4  4  
7b7 ,cr$it all[$ aga9/ alt]native m9imum
 tax ,section #ch7;c77#d77;,b7 is am5d$ 

by r$esignat+ clauses 7i7 ?r\gh 7xii7 z 
clauses 7ii7 ?r\gh 7xiii71 respectively1
 & by ins]t+ be=e clause 7ii7 7z s      
r$esignat$7 ! foll[+ new clause3  7i7 ! 
cr$it det]m9$ "u section #cj;,e1  4  7c7
 ,display ( cr$it ,section              
#cbijh7;b77#a7 ( title #di1 ,unit$      
,/ates ,code1 is am5d$-- 7#a7 by        
r$esignat+ subp>agraphs 7,e7 & 7,f7 z   
subp>agraphs 7,f7 & 7,g71 &  7#b7 by    
ins]t+ aft] subp>agraph 7,d7 ! foll[+   
new subp>agraph3  7,e7 ! am\nt ( !      
fuel-effici5t motor vehicle cr$it       
all[able ) respect to ! sale ( !        
automobile "u section #cj;,e ( !        
,int]nal ,rev5ue ,code ( #aihf 7#bf     
,u4,s4,c4 #cj;,e74  4  7d7 ,con=m+      
am5dm5ts  7#a7 ,section #ch7;b7 is am5d$
 by /rik+ plus at ! end ( p>agraph      
7#cd71 by /rik+ ! p]iod at ! end (      
p>agraph 7#ce7 & ins]t+ 1 plus1 & by    
add+ at ! end ! foll[+ new p>agraph3    
7#cf7 ! portion ( ! fuel p]=mance rebate
 to :i* section #cj;,e7c77#a7 applies4  
4  7#b7 ,section #ajaf7;a7 is am5d$ by  

/rik+ & at ! end ( p>agraph 7#cg71 by   
/rik+ ! p]iod at ! end ( p>agraph 7#ch7 
& ins]t+ 1 &1 & by add+ at ! end !      
foll[+ new p>agraph3  7#ci7 to ! ext5t  
provid$ 9 section #cj;,e7e77#a74  4     
7#c7 ,section #feja7m7 is am5d$ by      
ins]t+ #cj;,e7e77#f71 aft]              
#cj;,d7e77#d714  7#d7 ,! table ( section
 = subp>t ,c ( "p ,,iv ( sub*apt] ,a (  
*apt] #a is am5d$ by ins]t+ aft] ! item 
relat+ to section #cj;,d ! foll[+ new   
item3  ,sec4 #cj;,e4 ,fuel p]=mance     
rebate4  4  #c4 ,fuel p]=mance fee  7a7 
,9 g5]al ,section #djfd is am5d$ to read
 z foll[s3  #djfd4 ,fuel p]=mance fee   
7a7 ,imposition ( tax  7#a7 ,9 g5]al    
,!re is h]eby impos$ on ! sale by !     
manufactur] ( ea* fuel guzzl] motor     
vehicle a tax equal to ! product (--    
7,a7 ! absolute value ( ! diff]5ce      
betwe5 ! fuel-economy rat+ & ! ref]5ce  
fuel-economy rat+ = su* motor vehicle = 
! model ye>1  7,b7 #ajj1 &  7,c7 !      
applicable am\nt4  7#b7 ,applicable     
am\nt ,= purposes ( p>agraph 7#a77;,c71 

! applicable am\nt is equal to-- 7,a7   
#a1ejj1  7,b7 #b1ejj1 if ! fuel-economy 
rat+ = su* motor vehicle is m ?an #ej   
p]c5t less effici5t ?an ! ref]5ce       
fuel-economy rat+ = su* motor vehicle z 
det]m9$ "u p>agraph 7#a77;,a71 or  7,c7 
#c1ejj1 if ! fuel-economy rat+ = su*    
motor vehicle is m ?an #ge p]c5t less   
effici5t ?an ! ref]5ce fuel-economy rat+
 = su* motor vehicle z det]m9$ "u       
p>agraph 7#a77;,a74  7b7 ,fuel guzzl]   
motor vehicle ,= purposes ( ?is         
section-- 7#a7 ,9 g5]al ,! t]m fuel     
guzzl] motor vehicle means a pass5g]    
automobile or light truck-- 7,a7 :i* is 
treat$ z a motor vehicle = purposes (   
title ,,ii ( ! ,clean ,air ,act1  7,b7  
:i* a*ieves a fuel-economy rat+ t is    
less effici5t ?an ! ref]5ce fuel-economy
 rat+ = su* motor vehicle = ! model ye>1
  7,c7 :i* has a gross vehicle weight   
rat+ ( n m ?an #h1ejj p\nds1 &  7,d7 :i*
 is made by a manufactur] beg9n+ ) model
 ye> #bjbc4  7#b7 ,exception = em]g5cy  
vehicles ,! t]m fuel guzzl] motor       

vehicle does n include any vehicle sold 
= use & us$-- 7,a7 z an ambulance or    
comb9ation ambulance-he>se1  7,b7 by !  
,unit$ ,/ates or by a ,/ate or local    
gov]nm5t = police or o!r law en=cem5t   
purposes1 or  7,c7 = o!r em]g5cy uses   
prescrib$ by ! ,secret>y by regulations4
  7c7 ,o!r def9itions ,= purposes ( ?is 
section-- 7#a7 ,fuel-economy rat+ ,! t]m
 fuel-economy rat+ means1 ) respect to  
any motor vehicle1 ! comb9$ fuel-economy
 rat+ = su* motor vehicle1 express$ 9   
gallons p] mile1 det]m9$ 9 accordance ) 
section #cbijd ( title #di1 ,unit$      
,/ates ,code4  7#b7 ,model ye> ,! t]m   
model ye> has ! mean+ giv5 su* t]m "u   
section #cbija7;a7 ( su* title #di4     
7#c7 ,motor vehicle ,! t]m motor vehicle
 means any vehicle :i* is manufactur$   
prim>ily = use on public /reets1 roads1 
& highways 7n includ+ a vehicle op]at$  
exclusively on a rail or rails7 & :i*   
has at lea/ #d :eels4  7#d7 ,ref]5ce    
fuel-economy rat+ ,! t]m ref]5ce        
fuel-economy rat+ means1 ) respect to   

any motor vehicle1 ! fuel economy /&>d =
 su* motor vehicle1 express$ 9 gallons  
p] mile1 calculat$ by apply+ ! relevant 
vehicle attributes to ! ma!matical      
function publi%$ pursuant to section    
#cbijb7;b77#c77;,a7 ( title #di1 ,unit$ 
,/ates ,code4  7#e7 ,o!r t]ms ,! t]ms   
automobile1 pass5g] automobile1 light   
truck1 & manufactur] h ! mean+s giv5 su*
 t]ms 9 regulations prescrib$ by !      
,adm9i/rator ( ! ,environm5tal          
,protection ,ag5cy = purposes ( !       
adm9i/ration ( title ,,ii ( ! ,clean    
,air ,act 7#db ,u4,s4,c4 #geba et seq474
  7d7 ,inflation adju/m5t ,9 ! case (   
any model ye> beg9n+ 9 a cal5d> ye> aft]
 #bjbc1 ea* doll> am\nt 9 subsection    
7a77#b7 %all be increas$ by an am\nt    
equal to-- 7#a7 su* doll> am\nt1        
multipli$ by  7#b7 ! co/-(-liv+ adju/m5t
 det]m9$ "u section #a7;f77#c7 = !      
cal5d> ye> 9 :i* ! model ye> beg9s1     
det]m9$ by sub/itut+ #bjbb = #bjaf 9    
subp>agraph 7,a77ii7 !re(4  ,any        
increase det]m9$ "u ! prec$+ s5t5ce %all

 be r\nd$ to ! ne>e/ multiple ( #ajj4  4
  7b7 ,con=m+ am5dm5ts  7#a7 ,! head+ = 
"p ,i ( sub*apt] ,a ( *apt] #cb is am5d$
 by /rik+ ,gas & ins]t+ ,fuel4  7#b7 ,! 
table ( p>ts = sub*apt] ,a ( *apt] #cb  
is am5d$ by /rik+ ,gas 9 ! item relat+  
to "p ,i & ins]t+ ,fuel4  7#c7 ,! table 
( sections = "p ,i ( sub*apt] ,a ( *apt]
 #cb is am5d$ by /rik+ ,gas 9 ! item    
relat+ to section #djfd & ins]t+ ,fuel4 
7#d7 ,! head+ = subsection 7d7 ( section
 #ajaf is am5d$ by /rik+ gas guzzl] tax 
& ins]t+ fuel p]=mance fee4  7#e7 ,!    
head+ = subsection 7e7 ( section #dbag  
is am5d$ by /rik+ gas guzzl] tax &      
ins]t+ fuel p]=mance fee4  7#f7 ,! head+
 = subp>agraph 7,b7 ( section           
#dbag7;e77#c7 is am5d$ by /rik+ gas     
guzzl] tax & ins]t+ fuel p]=mance fee4  
7#g7 ,section #dbag7;e7 is am5d$ by     
/rik+ gas guzzl] tax ea* place x appe>s 
& ins]t+ fuel p]=mance fee4