HR 4690
110th CONGRESS
1st Session
H. R. 4690
To direct the National Highway Traffic Safety Administration
to issue motor vehicle safety standards for motorcoaches, and to amend
the Internal Revenue Code of 1986 to provide a tax credit for associated
expenses incurred by motorcoach operators complying with such standards.
IN THE HOUSE OF REPRESENTATIVES
December 13, 2007
Mr. SHUSTER introduced the following bill; which was referred to the
Committee on Energy and Commerce, and in addition to the Committees on
Ways and Means, Small Business, and Transportation and Infrastructure,
for a period to be subsequently determined by the Speaker, in each case
for consideration of such provisions as fall within the jurisdiction of
the committee concerned
A BILL
To direct the National Highway Traffic Safety Administration
to issue motor vehicle safety standards for motorcoaches, and to amend
the Internal Revenue Code of 1986 to provide a tax credit for associated
expenses incurred by motorcoach operators complying with such standards.
Be it enacted by the Senate and House of Representatives of the United
States of America in Congress assembled,
SECTION 1. SHORT TITLE; FINDINGS.
(a) Short Title- This Act may be cited as the `Bluffton University Safety
Act of 2007'.
(b) Findings- Congress finds that--
(1) on March 2, 2007, a charter bus accident in Atlanta, Georgia, involving
the baseball team from Ohio's Bluffton University, resulted in 7 deaths
and numerous serious injuries; and
(2) the Federal Motor Carrier Safety Administration reports that there
have been an average of 22.7 occupant-related fatalities per year for
the last 10 years.
SEC. 2. REQUIRED SAFETY STANDARDS FOR NEW MOTORCOACHES.
(a) Requirement- Section 30127 of title 49, United States Code, is amended,
by adding at the end the following:
`(i) Safety Standards for New Motorcoaches-
`(1) STANDARDS FOR NEW MOTORCOACHES- (A)(i) Not later than 30 months
after the date of the submission of the study required by paragraph
(5), the Secretary of Transportation shall prescribe Federal motor vehicle
safety standards for motorcoach occupant protection systems that account
for frontal impact collisions, side impact collisions, rear impact collisions,
and rollovers. Such standards shall not eliminate or lessen the occupant
protection standards currently in effect and shall--
`(I) be based on sound scientific research, extensive testing and
analysis by the National Highway Traffic Safety Administration,
consistent with the recommendations of the National Transportation
Safety Board regarding motorcoach occupant protection; and
`(II) take into consideration the various types of motorcoaches
and the various uses and configurations of the occupant compartment
as well as local, State, and Federal height and weight limits and
restrictions.
Such standards may include seatbelts or other occupant protection systems,
passive or otherwise, for passengers including those in child safety
restraint systems.
`(ii) Prior to promulgating such standards, the Secretary shall consult
with the entity responsible for the study to be conducted pursuant to
paragraph (5). Any communications concerning such consultation shall
be included in the public record of the proceedings leading to the promulgation
of the standards required by this subparagraph and shall be subject
to public comment.
`(B) Not later than 3 years after the date of enactment of this subsection,
the Secretary of Transportation shall prescribe Federal motor vehicle
safety standards for roof strength that provide adequate survival space
for all seating positions and that takes into account all motorcoach
window dimensions and highway height and weight restrictions and limitations.
`(C) The Secretary shall conduct research and testing on advanced window
glazing and securement to determine the best method or methods for window
glazing to prevent motorcoach occupant protection ejection, and not
later than 3 years after the date of enactment of this subsection, shall
revise window glazing standards for newly manufactured motorcoaches
based on the results of such research and testing and that takes into
account all motorcoach window dimensions, highway height and weight
restrictions and limitations.
`(D) The Secretary of Transportation shall conduct research and testing
to determine the most prevalent causes of motorcoach fires and the best
methods to prevent such fires and to mitigate the effect of such fires,
both inside and outside the motorcoach. Not later than 3 years after
the date of enactment of this subsection, the Secretary of Transportation
shall promulgate fire prevention and mitigation standards for newly
manufactured motorcoaches, based on the results of the Secretary's research
and testing, taking into account motorcoach highway size and weight
restrictions.
`(E) The Secretary of Transportation shall conduct research and testing
to determine any necessary changes in motorcoach design standards, including
windows and doors, to improve motorcoach emergency evacuation. Not later
than 3 years after the date of enactment of this subsection, the Secretary
of Transportation shall promulgate motorcoach emergency evacuation design
standards, including window standards that enhance the use of windows
for emergency evacuation to the maximum extent feasible, while not detracting
from the window glazing standards to be promulgated under subsection
(C), and door standards, including design of the wheelchair lift door
for emergency evacuation use. Such standards shall take into account
motorcoach highway size and weight restrictions.
`(F) Notwithstanding any other provision in this chapter, a State or
a political subdivision of a State may not adopt or enforce a law or
regulation related to a motorcoach crash avoidance and occupant protection
prior to the effective date of the regulations promulgated pursuant
to this subsection. The standards prescribed under subparagraphs (A)
through (E) shall require motorcoaches manufactured after the period
that is 3 years after the date on which such standards are prescribed
to be engineered and equipped to meet such standards. Nothing in this
subsection or in the regulations prescribed pursuant to this subsection
shall be construed as indicating an intention by Congress to affect,
change, or modify in any way the liability, if any, of a motorcoach
manufacturer or motorcoach operator under applicable law to buses or
motorcoaches, manufactured and operated with or without passenger seat
belts or other passenger restraint systems, prior to the effective date
of the regulations promulgated pursuant to this subsection.
`(2) STANDARDS FOR EXISTING MOTORCOACHES- (A) Not later than 3 years
after the date of the submission of the study required by paragraph
(5) the Secretary of Transportation shall prescribe Federal Motor Vehicle
Safety Standards for motorcoaches that are manufactured before the date
that is 3 years after the date on which the standards required under
paragraph (1) are prescribed, taking into account the limitations posed
by the need to retrofit existing motorcoaches. Such standards shall
have the same objectives as the standards required under subparagraphs
(A) through (E) of paragraph (1), but may differ from such standards
based on what is technically feasible for existing motorcoaches.
`(B) In lieu of promulgating comprehensive standards for motorcoaches
under subparagraph (A), the Secretary may develop standards for various
component parts and equipment of motorcoaches that would increase occupant
protection.
`(C) The effective date for the standards prescribed pursuant to this
paragraph shall be the same as the effective date for the standards
prescribed pursuant to paragraph (1).
`(D) The Secretary shall, by regulation, establish a system whereby
the motorcoaches to which the standards prescribed under subparagraph
(A) apply shall be certified as in compliance with such standards. Such
certification shall be carried out by the Secretary or by private parties
at the discretion and authorization of the Secretary.
`(3) COMPLIANCE TIMETABLES- (A) The effective date of the standards
prescribed under paragraphs (1) and (2) shall be 3 years after the date
on which such final standards are promulgated. All motorcoaches manufactured
after such date shall comply with such standards.
`(B) Not later than the date that is 6 years after the effective date
of the standards prescribed under paragraphs (1) and (2), all motorcoach
operators shall ensure that 50 percent of the motorcoaches they operate
comply with either the standards prescribed under paragraph (1) or the
standards prescribed under paragraph (2)(A). Not later than the date
that is 12 years after the effective date of the standards prescribed
under paragraphs (1) and (2), all motorcoach operators shall ensure
that 100 percent of the motorcoaches they operate comply with either
of such standards.
`(C) Nothing in this subsection shall be construed as indicating an
intention by Congress to affect, change, or modify in any way the liability,
if any, of a motorcoach manufacturer or motorcoach operator under applicable
law to buses or motorcoaches unless such manufacturer or operator is
shown not to be in compliance with the timetables set forth in subparagraphs
(A) and (B). Notwithstanding any other provision in this chapter, a
State or a political subdivision of a State may not adopt or enforce
a law or regulation related to any of the standards required by paragraphs
(1) and (2) during the time periods set forth in subparagraphs (A) and
(B).
`(4) DEFINITION OF A MOTORCOACH- As used in this subsection, the term
`motorcoach' means an over-the-road bus, characterized by an elevated
passenger deck located over a baggage compartment.
`(5) INDEPENDENT STUDY- (A) Not later than 90 days after the date of
enactment of this subsection, the Secretary shall enter into an agreement
with an appropriate non-governmental scientific organization to carry
out a study on the passenger safety benefits of three-point passenger
safety restraints and compartmentalization in motorcoaches and whether
the use of one methodology in a motorcoach reduces or enhances the potential
passenger safety benefits of the other methodology. The study shall
specifically examine safety measure involving--
`(i) frontal impact collisions;
`(ii) side impact collisions;;
`(iii) rear impact collisions;
`(iv) rollovers or layovers;
`(v) the relative frequency and severity of the incidents in (i) through
(iv) above; and
`(vi) various uses and configurations of the occupant compartment.
`(B) Not later than 6 months after entering into an agreement under
subparagraph (A), the entity conducting the study shall submit to the
Secretary and to Congress a report on the results of the study and such
preliminary recommendations as the entity conducting the study considers
appropriate as a result of the study.
`(C) Not later than 6 months after the promulgation by the Secretary
of the final standards required by paragraph (1)(A) above, the entity
that conducted the study required by subparagraph (A) shall submit a
report to Congress assessing the extent to which such final standards
are likely to enhance the safety of the occupants of motorcoaches.'.
(b) Sense of Congress Regarding State Seat-Belt Use Laws- Section 30127(d)
of title 49, United States Code, is amended by inserting `that include
a requirement for use of seatbelts,' after `seatbelt use laws'.
SEC. 3. CREDIT FOR COSTS OF MOTORCOACHES COMPLYING WITH FEDERAL SAFETY
REQUIREMENTS.
(a) In General- Subpart D of part IV of subchapter 1 of the Internal Revenue
Code of 1986 is amended by inserting after section 45N the following new
section:
`SEC. 450. CREDIT FOR COSTS OF MOTORCOACHES COMPLYING WITH FEDERAL SAFETY
REQUIREMENTS.
`(a) In General- For purposes of section 38, the qualified motorcoach
safety credit determined under this subsection for any taxable year is
an amount equal to 10 percent of the aggregate amount paid or incurred
by the taxpayer during the taxable year for--
`(1) qualified new motorcoaches, and
`(2) such improvements to any existing motorcoach which is used by the
taxpayer as are necessary for such motorcoach to satisfy the requirements
prescribed under section 30217(i)(2) of title 49, United States Code.
`(b) Limitation- The credit determined under paragraph (1) with respect
to any motorcoach shall not exceed $45,000.
`(c) Qualified New and Existing Motorcoaches- For purposes of this section--
`(1) QUALIFIED MOTORCOACH- The term `qualified new motorcoach' means
any motorcoach--
`(A) the original use of which commences with the taxpayer,
`(B) which is acquired for use or lease by the taxpayer and not for
resale,
`(C) which is property of a character subject to an allowance for
depreciation,
`(D) which is made by a manufacturer,
`(E) which is manufactured after the specified effective date, and
`(F) which meets the requirements prescribed under section 30127(i)(1)
of title 49,United States Code.
`(2) EXISTING MOTORCOACH- The term `existing motorcoach' means any motorcoach--
`(A) which is property of a character subject to an allowance for
depreciation, and
`(B) which is manufactured on or before the specified effective date.
`(d) Other Definitions and Special Rules- For purposes of this section--
`(1) MOTORCOACH- The term `motorcoach' means any vehicle to which the
requirements prescribed under section 30127(i)(1) of title 49, United
States Code, apply, or would apply if such vehicle were manufactured
after the specified effective date.
`(2) SPECIFIED EFFECTIVE DATE- The term `specified effective date' means
the effective date described in section 30127(i)((3)(A) of title 49,
United States Code.
`(3) BASIS REDUCTION- The basis of any property for which a credit is
determined under subsection (a) shall be reduced by the amount of the
credit so determined.
`(4) RECAPTURE- The Secretary shall, by regulations, provide for recapturing
the benefit of any credit determined under subsection (a) with respect
to any property which ceases to be property eligible for such credit.
`(5) PROPERTY USED OUTSIDE UNITED STATES, ETC., NOT QUALIFIED- No credit
shall be determined under subsection (a) with respect to--
`(A) the portion of the cost of any property taken into account under
section 179, or
`(B) any property referred to in section 50(b).
`(6) ELECTION NOT TO TAKE CREDIT- No credit shall be determined under
subsection (a) for any vehicle if the taxpayer elects to not have this
section apply to such vehicle.
`(e) Termination- No credit shall be determined under this subsection
for any taxable year ending after December 31, 2026.'.
(b) Denial of Double Benefit- Section 280C of the Internal Revenue Code
of 1986 is amended by adding at the end the following new subsection:
`(f) Credit for Costs of Motorcoaches Complying With Federal Safety Requirements-
No deduction shall be allowed for that portion of the expenses otherwise
allowable as a deduction for the taxable year which is equal to the amount
of the credit determined for the taxable year under section 45O(a).'.
(c) Conforming Amendments-
(1) Section 38(b) of the Internal Revenue Code of 1986 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:
`(32) the qualified motorcoach safety credit determined under section
45O(a).'.
(2) Section 1016(a) of such Code is amended by striking `and' at the
end of paragraph (37), by striking the period at the end of paragraph
(38) and inserting `, and', and by adding at the end the following new
paragraph:
`(38) to the extent provided in section 30D(d)(3).'.
(3) Section 6501(m) of such Code is amended by inserting `30D(d)(6),'
after `30C(e)(5),'.
(4) 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. Credit for costs of motorcoaches complying with Federal safety
requirements.'.
(d) Effective Date- The amendments made by this section shall apply to
taxable years ending after December 31, 2007.
SEC. 4. DEPARTMENT OF TRANSPORTATION GRANTS.
(a) In General- The Secretary of Transportation shall develop and administer
supplemental grants, not to exceed $20,000, for operators of motorcoaches
in order to assist with the cost of retrofitting motorcoaches in order
to comply with the Federal motor vehicle safety standards prescribed under
section 30127(i) of title 49, United States Code, as added by section
2.
(b) Eligibility- To be eligible for a grant established under subsection
(a), a motorcoach operator shall--
(1) have a fleet of not more than 25 motorcoaches;
(2) have total annual revenue of less than $5,000,000; and
(3) demonstrate to the Secretary that--
(A) the operator has been in business as an over-the-road charter
bus operator for not less than 3 consecutive years; and
(B) that the operator was unable to recover, through allowed tax credits
established under section 3 in a consecutive 2 year period, the full
cost of retrofitting motorcoaches in order to comply with the applicable
Federal motor vehicle safety standards.
(c) Grant Requirements- A grant under this section shall be subject to
all of the terms and condition applicable to subrecipients who provide
intercity bus transportation under section 5311(f) of title 49, United
States Code, and such other terms and conditions as the Secretary may
prescribe.
SEC. 5. SMALL BUSINESS ADMINISTRATION LOANS AND LOAN GUARANTEES.
Section 7(a) of the Small Business Act (15 U.S.C. 636(a)) is amended by
adding at the end the following:
`(32) BUSES AND MOTORCOACHES- In carrying out this subsection with respect
to the over-the-road charter bus industry, the following shall apply:
`(A) The Administrator shall adopt underwriting criteria specific
to that industry.
`(B) The Administrator shall make available the assistance under this
subsection to members of that industry to facilitate retrofitting
of buses and motorcoaches for occupant protection.
`(C) Multiple buses or motorcoaches shall be treated as a single source
of collateral.
`(D) A member of that industry who owns a single bus or motorcoach
shall be treated as eligible for such assistance, without regard to
whether the member otherwise meets the applicable size standard for
eligibility.
`(E) The Administrator shall provide any applicant who is a member
of that industry with counseling and advice regarding the other assistance
programs of the Administration that may be available to members of
that industry.'.
SEC. 6. AUTHORIZATION OF APPROPRIATIONS.
There is authorized to be appropriated to the Secretary of Transportation
such sums as may be necessary to carry out this Act.
END