S.Amdt. 371

SA 371. Mr. BAYH submitted an amendment intended to be proposed to
amendment SA 98 proposed by Mr. Inouye (for himself and Mr. Baucus) to
the bill H.R. 1, making supplemental appropriations for job
preservation and creation, infrastructure investment, energy efficiency
and science, assistance to the unemployed, and State and local fiscal
stabilization, for fiscal year ending September 30, 2009, and for other
purposes; which was ordered to lie on the table; as follows:

On page 570, after line 8, insert the following:

SEC. __. ABOVE-THE-LINE DEDUCTION FOR STATE SALES TAX AND
EXCISE TAX ON THE PURCHASE OF CERTAIN VEHICLES.

(a) In General.--Subparagraph (A) of section 164(b)(6)
(defining qualified motor vehicle taxes), as added by this
Act, is amended to read as follows:
``(A) In general.--For purposes of this section, the term
`qualified motor vehicle taxes' means any State or local
sales or excise tax imposed on the purchase of--
``(i) a qualified motor vehicle (as defined in section
163(h)(5)(D)),
``(ii) any motor home or recreational vehicle trailer (as
defined in 49 CFR 571.3), or
``(iii) any slide-in camper (as defined in 49 CFR
575.103).''.
(b) Effective Date.--The amendments made by this section
shall apply to taxable years beginning after December 31,
2008.
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