[Pages S4892-S4895]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]




          STATEMENTS ON INTRODUCED BILLS AND JOINT RESOLUTIONS

      By Mr. HELMS (for himself, Mr. Thurmond, Mr. Hutchinson, and Mr. 
        Smith of New Hampshire):
  S. 873. A bill to preserve and protect the free choice of individual 
employees to form, join, or assist labor organizations, or to refrain 
from such activities; to the Committee on Health, Education, Labor, and 
Pensions.
  Mr. HELMS. Mr. President, I am honored to join my distinguished 
colleagues, the Senator from South Carolina, Mr. Thurmond, the Senator 
from New Hampshire, Mr. Smith, and the Senator from Arkansas, Mr. 
Hutchinson, in introducing legislation to protect workers from having 
to pay dues to a labor union simply to keep their jobs. This bill, 
briefly titled the National Right to Work Act, repeals Federal labor 
laws allowing union bosses to coerce dues from workers who want to go 
to work, earn honest paychecks and support their families without being 
forced to support a labor organization.
  The legislation we are introducing today proposes to put an end to 
more than half a century of Federal labor policy that directly 
contradicts Thomas Jefferson's famous statement that ``to compel a man 
to furnish contributions of money for the propagation of opinions which 
he disbelieves, is sinful and tyrannical.''
  Specifically, the National Right to Work Act proposes the repeal of 
those sections of the National Labor Relations Act, NLRA, and the 
Railway Labor Act, RLA, that allow unions to enter into collective 
bargaining agreements forcing workers to pay dues as a condition of 
employment.
  These so-called ``union security'' clauses have been a central tenet 
of Federal labor law despite interfering with the rights of freedom of 
speech and association that most Americans take for granted. Under this 
unfair Federal scheme, labor organizations succeeded in creating 
workplaces where individual workers have two choices: 1. they either 
must march in lockstep with local union bosses; or 2. they must forfeit 
their job.
  That's clearly not fair, and in response to the excesses of this 
abuse of the free association rights of employees, Congress enacted the 
Taft-Hartley Act in 1947. While this reform bill did not fully right 
the wrongs of earlier labor legislation, it did grant States the 
ability to pass legislation overriding the NLRA regarding union 
security clauses.
  Since Taft-Hartley freed State legislature to protect workers, 21 
States have passed Right to Work laws, and, not surprisingly, these 
States have reaped the economic benefits associated with a fair and 
free labor market. In fact, the 21 States that have passed Right to 
Work laws have outperformed non-Right to Work States in job creation, 
real income, and entrepreneurial growth.
  But much work remains unfinished. More than 8 million workers in 29 
non-Right to Work States must pay dues to a union as a condition of 
employment, and another 1 million workers in Right to Work States are 
forced to pay dues under the Federal Railway Labor Act, which cannot be 
preempted by State Right to Work laws.
  Make no mistake, that warms the hearts of union bosses who take 
advantage of union security clauses to use workers as cash machines. 
This gives them an endless source of funding for union activities, 
including activities not related to collective bargaining activity. The 
growing influence unions have on the political process--financed by 
coerced worker dues--is openly acknowledged. During the past election 
cycle, the AFL-CIO bragged of its plans to spend more than $40 million 
on worker-subsidized political activity, nearly all on behalf of 
liberal candidates.
  These politicians who continue to benefit from the Big Labor cash cow 
have been successful in protecting the union's ability to coerce money 
from their membership. But the American people aren't fooled. For more 
than 20 years, Americans have consistently told pollsters that they 
believe that a requirement to pay union dues as a condition of 
employment is unfair. In 1997, a Mason-Dixon poll found that 77 percent 
of Americans agreed with the statement that workers should be able to 
keep their job regardless of whether they belong to unions.
  They're right, and I hope that this legislation will soon put an end 
to congressional tolerance of forced worker dues. I'm proud to stand 
with my distinguished colleagues in supporting the National Right to 
Work Act.
                                 ______
                                 
      By Mr. TORRICELLI:
  S. 874. A bill to require health plans to include infertility 
benefits, and for other purposes; to the Committee on Health, 
Education, Labor, and Pensions.
  Mr. TORRICELLI. Mr. President, I rise today to reintroduce 
legislation that would greatly improve the lives of millions of 
Americans, thousands of whom live in my State of New Jersey, who are 
infertile. The Fair Access to Infertility Treatment and Hope, FAITH, 
Act first introduced during the 106th Congress, will again give hope to 
those families who have struggled silently for years with the knowledge 
that they cannot have children.
  For many American families, the blessing of raising a family is one 
of the most basic human desires. Unfortunately almost fifteen percent 
of all married couples, over six million American families, are unable 
to have children due to infertility.
  The physical and emotional toll that infertility has on families is 
impossible

[[Page S4893]]

to ignore. I have heard from a number of men and women from New Jersey 
who have experienced the pain and trauma of discovering that their 
bodies, which appear normal and function perfectly, are somehow 
deficient in the one area that matters most to them. This is only 
compounded when patients discover that their insurer, which they rely 
on for all of their critical health needs, refuse to cover treatment 
for this disease. The deep sense of loss expressed by those who desire 
a family as a result of this gap in coverage is real and significant. 
Their pain should no longer be ignored.
  Infertility is a treatable disease. New technologies and procedures 
that have been developed in the past two decades make starting a family 
a real possibility for many couples previously unable to conceive. In 
fact, up to two thirds of all married couples who seek infertility 
treatment are subsequently able to have children.
  Unfortunately, due to the high cost of treating this illness, only 20 
percent of infertile couples seek medical treatment each year. Even 
worse, only four out of every ten couples that seek infertility 
treatment receive coverage from health insurers, and only one quarter 
of all health plans provide coverage for infertility services.
  My bill will end this inequity by requiring all health insurance 
plans to ensure testing and coverage of infertility treatment. 
Specifically, FAITH requires health plans to cover all infertility 
procedures considered non-experimental that are deemed appropriate by 
patient and physician, up to four attempts, with two additional 
attempts provided for those successful couples that desire a second 
child.
  One reason often cited by health insurers for their continued refusal 
to provide infertility treatment is the negative impact that this 
coverage would have on monthly premiums. However, recent studies 
demonstrate that FAITH would raise the costs of health coverage by as 
little as $.21 cents per month per person, an insignificant amount 
compared to the enormous premium increases we have recently seen from 
HMOs.
  Similar legislation that recognizes the vital right of families to 
infertility treatments has already been passed in thirteen states, 
including Texas, California, New York, Illinois, Ohio, Massachusetts, 
Maryland, Connecticut, Rhode Island, Arkansas, Hawaii, Montana, and 
West Virginia. In my home state, both branches of the New Jersey 
Legislature recently passed legislation that mandates this coverage.
  Reproduction is one of the most important values for both men and 
women, and those individuals who desire the gift of family should have 
access to the necessary treatments that make life possible.
  I ask unanimous consent that the text of the bill be printed in the 
Record.
  There being no objection, the bill was ordered to be printed in the 
Record, as follows:

                                 S. 874

       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 ``Fair Access to Infertility 
     Treatment and Hope Act of 2001''.

     SEC. 2. FINDINGS.

       Congress finds that--
       (1) infertility affects 6,100,000 men and women;
       (2) infertility is a disease which affects men and women 
     with equal frequency;
       (3) approximately 1 in 10 couples cannot conceive without 
     medical assistance;
       (4) recent medical breakthroughs make infertility a 
     treatable disease; and
       (5) only 25 percent of all health plan sponsors provide 
     coverage for infertility services.

     SEC. 3. AMENDMENTS TO THE EMPLOYEE RETIREMENT INCOME SECURITY 
                   ACT OF 1974.

       (a) In General.--Subpart B of part 7 of subtitle B of title 
     I of the Employee Retirement Income Security Act of 1974 (29 
     U.S.C. 1185 et seq.) is amended by adding at the end the 
     following:

     ``SEC. 714. REQUIRED COVERAGE FOR INFERTILITY BENEFITS.

       ``(a) In General.--A group health plan, and a health 
     insurance issuer providing health insurance coverage in 
     connection with a group health plan, shall ensure that 
     coverage is provided for infertility benefits.
       ``(b) Infertility Benefits.--In subsection (a), the term 
     `infertility benefits' at a minimum includes--
       ``(1) diagnostic testing and treatment of infertility;
       ``(2) drug therapy, artificial insemination, and low tubal 
     ovum transfers;
       ``(3) in vitro fertilization, intra-cytoplasmic sperm 
     injection, gamete donation, embryo donation, assisted 
     hatching, embryo transfer, gamete intra-fallopian tube 
     transfer, zygote intra-fallopian tube transfer; and
       ``(4) any other medically indicated nonexperimental 
     services or procedures that are used to treat infertility or 
     induce pregnancy.
       ``(c) In Vitro Fertilization.--
       ``(1) Limitation.--
       ``(A) In general.--Subject to subparagraph (B), coverage of 
     procedures under subsection (b)(3) may be limited to 4 
     completed embryo transfers.
       ``(B) Additional transfers.--If a live birth follows a 
     completed embryo transfer under a procedure described in 
     subparagraph (A), not less than 2 additional completed embryo 
     transfers shall be provided.
       ``(2) Requirement.--Coverage of procedures under subsection 
     (b)(3) shall be provided if--
       ``(A) the individual has been unable to attain or sustain a 
     successful pregnancy through reasonable, less costly 
     medically appropriate covered infertility treatments; and
       ``(B) the procedures are performed at medical facilities 
     that conform with the minimal guidelines and standards for 
     assisted reproductive technology of the American College of 
     Obstetric and Gynecology or the American Society for 
     Reproductive Medicine.
       ``(d) Prohibitions.--A group health plan, and a health 
     insurance issuer providing health insurance coverage in 
     connection with a group health plan, may not--
       ``(1) deny to an individual eligibility, or continued 
     eligibility, to enroll or to renew coverage under the terms 
     of the plan because of the individual's or enrollee's use or 
     potential use of items or services that are covered in 
     accordance with the requirements of this section;
       ``(2) provide monetary payments or rebates to a covered 
     individual to encourage such individual to accept less than 
     the minimum protections available under this section; or
       ``(3) provide incentives (monetary or otherwise) to a 
     health care professional to induce such professional to 
     withhold from a covered individual services described in 
     subsection (a).
       ``(e) Rules of Construction.--
       ``(1) In general.--Nothing in this section shall be 
     construed--
       ``(A) as preventing a group health plan and a health 
     insurance issuer providing health insurance coverage in 
     connection with a group health plan from imposing 
     deductibles, coinsurance, or other cost-sharing or 
     limitations in relation to benefits for services described in 
     this section under the plan, except that such a deductible, 
     coinsurance, or other cost-sharing or limitation for any such 
     service may not be greater than such a deductible, 
     coinsurance, or cost-sharing or limitation for any similar 
     service otherwise covered under the plan;
       ``(B) as requiring a group health plan and a health 
     insurance issuer providing health insurance coverage in 
     connection with a group health plan to cover experimental or 
     investigational treatments of services described in this 
     section, except to the extent that the plan or issuer 
     provides coverage for other experimental or investigational 
     treatments or services.
       ``(2) Limitations.--As used in paragraph (1), the term 
     `limitation' includes restricting the type of health care 
     professionals that may provide such treatments or services.
       ``(f) Notice Under Group Health Plan.--The imposition of 
     the requirements of this section shall be treated as a 
     material modification in the terms of the plan described in 
     section 102(a)(1), for purposes of assuring notice of such 
     requirements under the plan, except that the summary 
     description required to be provided under the last sentence 
     of section 104(b)(1) with respect to such modification shall 
     be provided by not later than 60 days after the first day of 
     the first plan year in which such requirements apply.''.
       (b) Clerical Amendment.--The table of contents in section 1 
     of the Employee Retirement Income Security Act of 1974 (29 
     U.S.C. 1001 note) is amended by inserting after the item 
     relating to section 713 the following new item:

``Sec. 714. Required coverage for infertility benefits for federal 
              employees health benefits plans.''.

       (c) Effective Date.--The amendments made by this section 
     shall apply with respect to plan years beginning on or after 
     January 1, 2002.

     SEC. 4. PUBLIC HEALTH SERVICE ACT.

       (a) In General.--Subpart 2 of part A of title XXVII of the 
     Public Health Service Act (42 U.S.C. 300gg-4 et seq.) is 
     amended by adding at the end the following:

     ``SEC. 2707. REQUIRED COVERAGE FOR INFERTILITY BENEFITS.

       ``(a) In General.--A group health plan, and a health 
     insurance issuer providing health insurance coverage in 
     connection with a group health plan, shall ensure that 
     coverage is provided for infertility benefits.
       ``(b) Infertility Benefits.--In subsection (a), the term 
     `infertility benefits' at a minimum includes--
       ``(1) diagnostic testing and treatment of infertility;
       ``(2) drug therapy, artificial insemination, and low tubal 
     ovum transfers;
       ``(3) in vitro fertilization, intra-cytoplasmic sperm 
     injection, gamete donation, embryo donation, assisted 
     hatching,

[[Page S4894]]

     embryo transfer, gamete intra-fallopian tube transfer, zygote 
     intra-fallopian tube transfer; and
       ``(4) any other medically indicated nonexperimental 
     services or procedures that are used to treat infertility or 
     induce pregnancy.
       ``(c) In Vitro Fertilization.--
       ``(1) Limitation.--
       ``(A) In general.--Subject to subparagraph (B), coverage of 
     procedures under subsection (b)(3) may be limited to 4 
     completed embryo transfers.
       ``(B) Additional transfers.--If a live birth follows a 
     completed embryo transfer under a procedure described in 
     subparagraph (A), not less than 2 additional completed embryo 
     transfers shall be provided.
       ``(2) Requirement.--Coverage of procedures under subsection 
     (b)(3) shall be provided if--
       ``(A) the individual has been unable to attain or sustain a 
     successful pregnancy through reasonable, less costly 
     medically appropriate covered infertility treatments; and
       ``(B) the procedures are performed at medical facilities 
     that conform with the minimal guidelines and standards for 
     assisted reproductive technology of the American College of 
     Obstetric and Gynecology or the American Society for 
     Reproductive Medicine.
       ``(d) Prohibitions.--A group health plan, and a health 
     insurance issuer providing health insurance coverage in 
     connection with a group health plan, may not--
       ``(1) deny to an individual eligibility, or continued 
     eligibility, to enroll or to renew coverage under the terms 
     of the plan because of the individual's or enrollee's use or 
     potential use of items or services that are covered in 
     accordance with the requirements of this section;
       ``(2) provide monetary payments or rebates to a covered 
     individual to encourage such individual to accept less than 
     the minimum protections available under this section; or
       ``(3) provide incentives (monetary or otherwise) to a 
     health care professional to induce such professional to 
     withhold from a covered individual services described in 
     subsection (a).
       ``(e) Rules of Construction.--
       ``(1) In general.--Nothing in this section shall be 
     construed--
       ``(A) as preventing a group health plan and a health 
     insurance issuer providing health insurance coverage in 
     connection with a group health plan from imposing 
     deductibles, coinsurance, or other cost-sharing or 
     limitations in relation to benefits for services described in 
     this section under the plan, except that such a deductible, 
     coinsurance, or other cost-sharing or limitation for any such 
     service may not be greater than such a deductible, 
     coinsurance, or cost-sharing or limitation for any similar 
     service otherwise covered under the plan;
       ``(B) as requiring a group health plan and a health 
     insurance issuer providing health insurance coverage in 
     connection with a group health plan to cover experimental or 
     investigational treatments of services described in this 
     section, except to the extent that the plan or issuer 
     provides coverage for other experimental or investigational 
     treatments or services.
       ``(2) Limitations.--As used in paragraph (1), the term 
     `limitation' includes restricting the type of health care 
     professionals that may provide such treatments or services.
       ``(f) Notice Under Group Health Plan.--The imposition of 
     the requirements of this section shall be treated as a 
     material modification in the terms of the plan described in 
     section 102(a)(1), for purposes of assuring notice of such 
     requirements under the plan, except that the summary 
     description required to be provided under the last sentence 
     of section 104(b)(1) with respect to such modification shall 
     be provided by not later than 60 days after the first day of 
     the first plan year in which such requirements apply.''.
       (b) Individual Market.--Part B of title XXVII of the Public 
     Health Service Act (42 U.S.C. 300gg-41 et seq.) is amended--
       (1) by redesignating the first subpart 3 (relating to other 
     requirements) as subpart 2; and
       (2) by adding at the end of subpart 2 the following new 
     section:

     ``SEC. 2753. REQUIRED COVERAGE FOR INFERTILITY BENEFITS.

       ``The provisions of section 2707 shall apply to health 
     insurance coverage offered by a health insurance issuer in 
     the individual market in the same manner as they apply to 
     health insurance coverage offered by a health insurance 
     issuer in connection with a group health plan in the small or 
     large group market.''.
       (c) Effective Date.--The amendments made by this section 
     shall apply with respect to health insurance coverage 
     offered, sold, issued, renewed, in effect, or operated on or 
     after January 1, 2002.

     SEC. 5. REQUIRED COVERAGE FOR INFERTILITY BENEFITS FOR 
                   FEDERAL EMPLOYEES HEALTH BENEFITS PLANS.

       (a) Types of Benefits.--Section 8904(a)(1) of title 5, 
     United States Code, is amended by adding at the end the 
     following:
       ``(G) Infertility benefits.''.
       (b) Health Benefits Plan Contract Requirement.--Section 
     8902 of title 5, United States Code, is amended by adding at 
     the end the following:
       ``(p)(1) Each contract under this chapter shall include a 
     provision that ensures infertility benefits as provided under 
     this subsection.
       ``(2) Infertility benefits under this subsection shall 
     include--
       ``(A) diagnostic testing and treatment of infertility;
       ``(B) drug therapy, artificial insemination, and low tubal 
     ovum transfers;
       ``(C) in vitro fertilization, intra-cytoplasmic sperm 
     injection, gamete donation, embryo donation, assisted 
     hatching, embryo transfer, gamete intra-fallopian tube 
     transfer, zygote intra-fallopian tube transfer; and
       ``(D) any other medically indicated nonexperimental 
     services or procedures that are used to treat infertility or 
     induce pregnancy.
       ``(3)(A)(i) Subject to clause (ii), procedures under 
     paragraph (2)(C) shall be limited to 4 completed embryo 
     transfers.
       ``(ii) If a live birth follows a completed embryo transfer, 
     2 additional completed embryo transfers shall be provided.
       ``(B) Procedures under paragraph (2)(C) shall be provided 
     if--
       ``(i) the individual has been unable to attain or sustain a 
     successful pregnancy through reasonable, less costly 
     medically appropriate covered infertility treatments; and
       ``(ii) the procedures are performed at medical facilities 
     that conform with the minimal guidelines and standards for 
     assisted reproductive technology of the American College of 
     Obstetric and Gynecology or the American Society for 
     Reproductive Medicine.''.
       (c) Effective Date.--The amendments made by this section 
     shall apply to contract years beginning on or after January 
     1, 2002.
                                 ______
                                 
      By Mr. BREAUX (for himself and Mr. Ensign):
  S. 875. A bill to amend the internal Revenue Code of 1986 to allow a 
credit against income tax for taxpayers owning certain commercial power 
takeoff vehicles; to the Committee on Finance.
  Mr. BREAUX. Mr. President, today I rise with my colleague Senator 
Ensign to introduce the Fuel Tax Equalization Credit for Substantial 
Power Takeoff Vehicles Act. This bill upholds a long-held principle in 
the application of the Federal fuels excise tax, and restores this 
principle for certain single engine ``dual-use'' vehicles.
  This long-held principle is simple: fuel consumed for the purpose of 
moving vehicles over the road is taxed, while fuel consumed for ``off-
road'' purposes is not taxed. The tax is designed to compensate for the 
wear and tear impacts on roads. Fuel used for a non-propulsion ``off-
road'' purpose has no impact on the roads. It should not be taxed as if 
it does. This bill is based on this principle, and it remedies a 
problem created by IRS regulations that control the application of the 
federal fuels excise tax to ``dual-use'' vehicles.
  Dual-use vehicles are vehicles that use fuel both to propel the 
vehicle on the road, and also to operate separate, on-board equipment. 
The two prominent examples of dual-use vehicles are concrete mixers, 
which use fuel to rotate the mixing drum, and sanitation trucks, which 
use fuel to operate the compactor. Both of these trucks move over the 
road, but at the same time, a substantial portion of their fuel use is 
attributable to the non-propulsion function.
  The current problem developed because progress in technology has 
outstripped the regulatory process. In the past, dual-use vehicles 
commonly had two engines. IRS regulations, written in the 1950s, 
specifically exempt the portion of fuel used by the separate engine 
that operates special equipment such as a mixing drum or a trash 
compactor. These IRS regulations reflect the principle that fuel 
consumed for non-propulsion purposes is not taxed.
  Today, however, typical dual-use vehicles use only one engine. The 
single engine both propels the vehicle over the road and powers the 
non-propulsion function through ``power takeoff.'' A major reason for 
the growth of these single-engine, power takeoff vehicles is that they 
use less fuel. And a major benefit for everyone is that they are better 
for the environment.
  Power takeoff was not in widespread use when the IRS regulations were 
drafted, and the regulations deny an exemption for fuel used in single-
engine, dual-use vehicles. The IRS defends its distinction between one-
engine and two-engine vehicles based on possible administrative 
problems if vehicle owners were permitted to allocate fuel between the 
propulsion and non-propulsion functions.
  Our bill is designed to address the administrative concerns expressed 
by the IRS, but at the same time, restore tax fairness for dual-use 
vehicles with one engine. The bill does this by establishing an annual 
tax credit available for taxpayers that own a licensed and insured 
concrete mixer or sanitation truck with a compactor. The amount of the 
credit is $250 and is a conservative estimate of the excise taxes 
actually paid, based on information compiled on

[[Page S4895]]

typical sanitation trucks and concrete mixers.
  In sum, as a fixed income tax credit, no audit or administrative 
issue will arise about the amount of fuel used for the off-road 
purpose. At the same time, the credit provides a rough justice method 
to make sure these taxpayers are not required to pay tax on fuels that 
they shouldn't be paying. Also, as an income tax credit, the proposal 
would have no effect on the highway trust fund.
  I would like to stress that I believe the IRS' interpretation of the 
law is not consistent with long-held principles under the tax law, 
despite their administrative concerns. Quite simply, the law should not 
condone a situation where taxpayers are required to pay the excise tax 
on fuel attributable to non-propulsion functions. This bill corrects an 
unfair tax that should have never been imposed in the first place. I 
urge my colleagues to cosponsor this important piece of legislation.
  I ask unanimous consent that the text of the bill be printed in the 
Record.
  There being no objection, the bill was ordered to be printed in the 
Record, as follows:

                                 S. 875

       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 ``Fuel Tax Equalization Credit 
     for Substantial Power Takeoff Vehicles Act''.

     SEC. 2. CREDIT FOR TAXPAYERS OWNING COMMERCIAL POWER TAKEOFF 
                   VEHICLES.

       (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. 45E. COMMERCIAL POWER TAKEOFF VEHICLES CREDIT.

       ``(a) General Rule.--For purposes of section 38, the amount 
     of the commercial power takeoff vehicles credit determined 
     under this section for the taxable year is $250 for each 
     qualified commercial power takeoff vehicle owned by the 
     taxpayer as of the close of the calendar year in which or 
     with which the taxable year of the taxpayer ends.
       ``(b) Definitions.--For purposes of this section--
       ``(1) Qualified commercial power takeoff vehicle.--The term 
     `qualified commercial power takeoff vehicle' means any 
     highway vehicle described in paragraph (2) which is propelled 
     by any fuel subject to tax under section 4041 or 4081 if such 
     vehicle is used in a trade or business or for the production 
     of income (and is licensed and insured for such use).
       ``(2) Highway vehicle described.--A highway vehicle is 
     described in this paragraph if such vehicle is--
       ``(A) designed to engage in the daily collection of refuse 
     or recyclables from homes or businesses and is equipped with 
     a mechanism under which the vehicle's propulsion engine 
     provides the power to operate a load compactor, or
       ``(B) designed to deliver ready mixed concrete on a daily 
     basis and is equipped with a mechanism under which the 
     vehicle's propulsion engine provides the power to operate a 
     mixer drum to agitate and mix the product en route to the 
     delivery site.
       ``(c) Exception for vehicles used by governments, etc.--No 
     credit shall be allowed under this section for any vehicle 
     owned by any person at the close of a calendar year if such 
     vehicle is used at any time during such year by--
       ``(1) the United States or an agency or instrumentality 
     thereof, a State, a political subdivision of a State, or an 
     agency or instrumentality of one or more States or political 
     subdivisions, or
       ``(2) an organization exempt from tax under section 501(a).
       ``(d) Denial of Double Benefit.--The amount of any 
     deduction under this subtitle for any tax imposed by 
     subchapter B of chapter 31 or part III of subchapter A of 
     chapter 32 for any taxable year shall be reduced (but not 
     below zero) by the amount of the credit determined under this 
     subsection for such taxable year.''.
       (b) Credit Made Part of General Business Credit.--
     Subsection (b) of section 38 of the Internal Revenue Code of 
     1986 (relating to general business credit) is amended by 
     striking ``plus'' at the end of paragraph (12), by striking 
     the period at the end of paragraph (13) and inserting ``, 
     plus'', and by adding at the end the following new paragraph:
       ``(14) the commercial power takeoff vehicles credit under 
     section 45E(a).''.
       (c) Clerical Amendment.--The table of sections for subpart 
     D of part IV of subchapter A of chapter 1 of the Internal 
     Revenue Code of 1986 is amended by adding at the end the 
     following new item:

``Sec. 45E. Commercial power takeoff vehicles credit.''.
       (d) Effective Date.--The amendments made by this section 
     shall apply to taxable years ending after December 31, 2000.

                          ____________________