123STA T . 31 8PUBLIC LA W 111 –5—FE B.1 7, 2 0 0 9‘ ‘ (D)QUALIF I EDMOT O RV E H I C LE .—Forpu rpo se so fthi s p a ra g raph— ‘‘(i) ING ENERAL.— T he ter m ‘ q ua l ifie d motor v ehi c le ’ mea n s— ‘‘(I) a passenger automo b ile or light truc kw hich is treated as a motor vehicle for purposes of title II of the C lean A ir Act , the gross vehicle weight rating of which is not more than 8 , 50 0 pounds, and the original use of which commences with the ta x pa y er, ‘‘(II) a motorcycle the gross vehicle weight rating of which is not more than 8,500 pounds and the original use of which commences with the taxpayer, and ‘‘(III) a motor home the original use of which commences with the taxpayer. ‘‘(ii) O THER TERM S .—The terms ‘motorcycle’ and ‘motor home’ have the meanings given such terms under section 5 71 . 3 of title 49 , Code of Federal R egula - tions (as in effect on the date of the enactment of this paragraph). ‘‘( E ) QUALIFIED MOTOR VEHICLE TA X ES NOT INCLUDED IN COST OF AC Q UIRED P ROPERT Y .—The last sentence of sub- section (a) shall not apply to any qualified motor vehicle taxes. ‘‘(F) COORDINATION W ITH GENERAL SALES TAX.—This paragraph shall not apply in the case of a taxpayer who makes an election under paragraph (5) for the taxable year. ‘‘( G ) TERMINATION.—This paragraph shall not apply to purchases after December 31, 2 009.’’. (c) DEDUCTION ALLOWED TO N ONITEMI Z ERS.— (1) IN GENERAL.— P aragraph (1) of section 6 3(c) is amended by striking ‘‘and’’ at the end of subparagraph (C), by striking the period at the end of subparagraph (D) and inserting ‘‘, and’’, and by adding at the end the following new subparagraph
‘‘(E) the motor vehicle sales tax deduction.’’. (2) DEFINITION.— S ection 63(c) is amended by adding at the end the following new paragraph: ‘‘(9) M OTOR VEHICLE SALES TAX DEDUCTION.—For purposes of paragraph (1), the term ‘motor vehicle sales tax deduction’ means the amount allowable as a deduction under section 164(a)(6). Such term shall not include any amount taken into account under section 62(a).’’. (d) TREATMENT OF DEDUCTION U NDER ALTERNATIVE MINIMUM TAX.—The last sentence of section 56(b)(1)(E) is amended by striking ‘‘section 63(c)(1)(D)’’ and inserting ‘‘subparagraphs (D) and (E) of section 63(c)(1)’’. (e) EFFECTIVE DATE.—The amendments made by this section shall apply to purchases on or after the date of the enactment of this Act in taxable years ending after such date. 26USC5 6 note. 26USC6 3 .
