[Congressional Bills 110th Congress]
[From the U.S. Government Publishing Office]
[H.R. 139 Introduced in House (IH)]
110th CONGRESS
1st Session
H. R. 139
To amend the Internal Revenue Code of 1986 to allow a credit for the
purchase of idling reduction systems for diesel-powered on-highways
vehicles.
_______________________________________________________________________
IN THE HOUSE OF REPRESENTATIVES
January 4, 2007
Ms. Granger introduced the following bill; which was referred to the
Committee on Ways and Means
_______________________________________________________________________
A BILL
To amend the Internal Revenue Code of 1986 to allow a credit for the
purchase of idling reduction systems for diesel-powered on-highways
vehicles.
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,
SECTION 1. SHORT TITLE.
This Act may be cited as the ``Idling Reduction Tax Credit Act of
2007''.
SEC. 2. IDLING REDUCTION TAX CREDIT.
(a) In General.--Subpart D of part IV of subchapter A of chapter 1
of the Internal Revenue Code of 1986 (relating to business-related
credits) is amended by adding at the end the following new section:
``SEC. 45O. IDLING REDUCTION CREDIT.
``(a) General Rule.--For purposes of section 38, the idling
reduction tax credit determined under this section for the taxable year
is an amount equal to 25 percent of the amount paid or incurred for
each qualifying idling reduction device placed in service by the
taxpayer during the taxable year.
``(b) Limitation.--The maximum amount allowed as a credit under
subsection (a) shall not exceed $1,000 per device.
``(c) Definitions.--For purposes of subsection (a)--
``(1) Qualifying idling reduction device.--The term
`qualifying idling reduction device' means any device or system
of devices that--
``(A) is installed on a heavy-duty diesel-powered
on-highway vehicle,
``(B) is designed to provide to such vehicle those
services (such as heat, air conditioning, or
electricity) that would otherwise require the operation
of the main drive engine while the vehicle is
temporarily parked or remains stationary,
``(C) the original use of which commences with the
taxpayer,
``(D) is acquired for use by the taxpayer and not
for resale, and
``(E) is certified by the Secretary of Energy, in
consultation with the Administrator of the
Environmental Protection Agency and the Secretary of
Transportation, to reduce long-duration idling of such
vehicle at a motor vehicle rest stop or other location
where such vehicles are temporarily parked or remain
stationary.
``(2) Heavy-duty diesel-powered on-highway vehicle.--The
term `heavy-duty diesel-powered on-highway vehicle' means any
vehicle, machine, tractor, trailer, or semi-trailer propelled
or drawn by mechanical power and used upon the highways in the
transportation of passengers or property, or any combination
thereof determined by the Federal Highway Administration.
``(3) Long-duration idling.--The term `long-duration
idling' means the operation of a main drive engine, for a
period greater than 15 consecutive minutes, where the main
drive engine is not engaged in gear. Such term does not apply
to routine stoppages associated with traffic movement or
congestion.
``(d) No Double Benefit.--For purposes of this section--
``(1) Reduction in basis.--If a credit is determined under
this section with respect to any property by reason of
expenditures described in subsection (a), the basis of such
property shall be reduced by the amount of the credit so
determined.
``(2) Other deductions and credits.--No deduction or credit
shall be allowed under any other provision of this chapter with
respect to the amount of the credit determined under this
section.
``(e) Election Not To Claim Credit.--This section shall not apply
to a taxpayer for any taxable year if such taxpayer elects to have this
section not apply for such taxable year.''.
(b) Credit To Be Part of General Business Credit.--Subsection (b)
of section 38 of such Code (relating to general business credit) is
amended by striking ``plus'' at the end of paragraph (30), by striking
the period at the end of paragraph (31) and inserting ``, plus'' , and
by adding at the end the following new paragraph:
``(32) the idling reduction tax credit determined under
section 45O(a).''.
(c) Conforming Amendments.--
(1) The table of sections for subpart D of part IV of
subchapter A of chapter 1 of such Code is amended by inserting
after the item relating to section 45N the following new item:
``Sec. 45O. Idling reduction credit.''.
(2) Section 1016(a) of such Code is amended by striking
``and'' at the end of paragraph (36), by striking the period at
the end of paragraph (37) and inserting ``, and'', and by
adding at the end the following:
``(38) in the case of a facility with respect to which a
credit was allowed under section 45O, to the extent provided in
section 45O(d)(A).''.
(d) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after December 31, 2006.
SEC. 3. DETERMINATION OF CERTIFICATION STANDARDS BY SECRETARY OF ENERGY
FOR CERTIFYING IDLING REDUCTION DEVICES.
Not later than 6 months after the date of the enactment of this Act
and in order to reduce air pollution and fuel consumption, the
Secretary of Energy, in consultation with the Administrator of the
Environmental Protection Agency and the Secretary of Transportation,
shall publish the standards under which the Secretary, in consultation
with the Administrator of the Environmental Protection Agency and the
Secretary of Transportation, will, for purposes of section 45O of the
Internal Revenue Code of 1986 (as added by section 2 of this Act),
certify the idling reduction devices which will reduce long-duration
idling of vehicles at motor vehicle rest stops or other locations where
such vehicles are temporarily parked or remain stationary in order to
reduce air pollution and fuel consumption.
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