To amend the Internal Revenue Code of 1986 to allow an investment tax credit for the purchase of trucks with new diesel engine technologies, and for other purposes.

referredUnited States· United States Congress· EN

Introduced

14 July 2005

Last action

14 July 2005 · Introduced

Status

Referred to the House Committee on Ways and Means.

Sponsors

Rep. Hayworth, J. D. [R-AZ-5], Rep. Cantor, Eric [R-VA-7], Rep. Nussle, Jim [R-IA-2], Rep. Souder, Mark E. [R-IN-3], Rep. Emanuel, Rahm [D-IL-5], Rep. Sullivan, John [R-OK-1], Rep. Ross, Mike [D-AR-4], Rep. Weller, Jerry [R-IL-11], Rep. English, Phil [R-PA-3], Rep. Shimkus, John [R-IL-15], Rep. Otter, C. L. (Butch) [R-ID-1], Rep. Foley, Mark [R-FL-16], Rep. Lewis, Ron [R-KY-2], Rep. Hart, Melissa A. [R-PA-4], Rep. Hobson, David L. [R-OH-7], Rep. LaHood, Ray [R-IL-18], Rep. Bartlett, Roscoe G. [R-MD-6], Rep. Rogers, Mike J. [R-MI-8], Rep. Doolittle, John T. [R-CA-4], Rep. Terry, Lee [R-NE-2], Sen. Capito, Shelley Moore [R-WV], Rep. Biggert, Judy [R-IL-13], Rep. Barrett, J. Gresham [R-SC-3], Rep. Beauprez, Bob [R-CO-7], Sen. Boozman, John [R-AR], Rep. Westmoreland, Lynn A. [R-GA-3], Rep. Johnson, Sam [R-TX-3], Rep. Johnson, Nancy L. [R-CT-5], Rep. Green, Mark [R-WI-8], Rep. Gordon, Bart [D-TN-6], Rep. Pombo, Richard W. [R-CA-11], Rep. Chocola, Chris [R-IN-2], Rep. Dent, Charles W. [R-PA-15], Rep. Doyle, Michael F. [D-PA-14], Rep. Sodrel, Michael E. [R-IN-9], Rep. Pryce, Deborah [R-OH-15], Rep. Pence, Mike [R-IN-6], Rep. Carson, Julia [D-IN-7], Rep. Evans, Lane [D-IL-17]

Subjects

Environment, Taxation

Source updated

4 December 2025

Environment · Taxation

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Summary

Amends the Internal Revenue Code to allow an investment tax credit for five percent of the cost of a qualified truck. Defines "qualified truck" as a motor vehicle: (1) first placed in service on or after January 1, 2007, and before January 1, 2008; (2) powered by diesel fuel; (3) having a gross vehicle weight of more than 26,000 pounds; and (4) which complies with certain Environmental Protection Agency (EPA) regulations for diesel emissions. Allows such credit to reduce regular or alternative minimum tax liability. Permits a taxpayer election to expense the cost of qualified trucks placed in service in 2007.

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

14 July 2005
Introduced
Referred to the House Committee on Ways and Means.
Source: IntroReferral
14 July 2005
Introduced
Introduced in House
Source: IntroReferral
14 July 2005
Introduced
Introduced in House
Source: IntroReferral

Votes

No vote records are attached yet.

Versions

Introduced in House · 14 July 2005 · Download file

Documents

3 official files

Introduced in House (text)

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Introduced in House (text)
Introduced in House · EN · 14 July 2005
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Introduced in House (PDF)
Introduced in House · EN · 14 July 2005
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Introduced in House
summary · EN · 14 July 2005
Open at official source
Leesvertaling
Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.
Vertaal naar
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Related records

related to ← A bill to amend the Internal Revenue Code of 1986 to allow an investment tax credit for the purchase of trucks with new diesel engine technologies, and for other purposes.

Sources

PoliticalRepo is an index and interpretation layer, not the authoritative legal source.

Official source: https://www.congress.gov/bill/109th-congress/house-bill/3301
Open data entity: https://api.congress.gov/v3/bill/109/hr/3301
us · 109-hr-3301 · source updated 4 December 2025