123STA T . 1 9 1 4PUBLIC LA W 111 – 32 —J U NE 24 , 2 0 09 theamoun to r e x tent o fb enef i t s or assistan c e , un d er an yF ed - era l or S tate p ro g ram .(2) F ORPU RPO SE SO FTAX AT I O N . —Av oucher issued under the program or any payment made for such a voucher pursuant to subsection (a)( 3 ) shall not be considered as gross income of the purchaser of a vehicle for purposes of the I nternal R ev- enue C ode of 1986 . (i) D EFINITIONS.—As used in this section— (1) the term ‘ ‘passenger automobile ’ ’ means a passenger automobile, as defined in section 329 0 1(a)(18) of title 4 9, U nited States Code, that has a combined fuel economy value of at least 22 miles per gallon
(2) the term ‘‘category 1 truc k ’’ means a nonpassenger automobile, as defined in section 32901(a)(1 7 ) of title 49, United States Code, that has a combined fuel economy value of at least 18 miles per gallon, except that such term does not include a category 2 truck; (3) the term ‘‘category 2 truck’’ means a large van or a large pickup, as categori z ed by the Secretary using the method used by the E nvironmental P rotection Agency and described in the report entitled ‘‘ L ight-Duty Automotive T ech- nology and Fuel Economy Trends
197 5 through 2008’’; (4) the term ‘‘category 3 truck’’ means a w ork truck, as defined in section 32901(a)(19) of title 49, United States Code; (5) the term ‘‘combined fuel economy value’’ means— (A) with respect to a new fuel efficient automobile, the number, expressed in miles per gallon, centered below the words ‘‘Combined Fuel Economy’’ on the label re q uired to be affixed or caused to be affixed on a new automobile pursuant to subpart D of part 600 of title 40, Code of Federal Regulations; ( B ) with respect to an eligible trade-in vehicle, the equivalent of the number described in subparagraph (A), and posted under the words ‘‘Estimated N ew EPA M P G ’’ and above the word ‘‘Combined’’ for vehicles of model year 1984 through 2007, or posted under the words ‘‘New EPA MPG’’ and above the word ‘‘Combined’’ for vehicles of model year 2008 or later on the fueleconomy.gov website of the Environmental Protection Agency for the make, model, and year of such vehicle; or (C) with respect to an eligible trade-in vehicle manufac- tured between model years 1978 through 1985, the equiva- lent of the number described in subparagraph (A) as deter- mined by the Secretary (and posted on the website of the National H ighway Traffic Safety Administration) using data maintained by the Environmental Protection Agency for the make, model, and year of such vehicle. (6) the term ‘‘dealer’’ means a person licensed by a State who engages in the sale of new automobiles to ultimate pur- chasers; (7) the term ‘‘eligible trade-in vehicle’’ means an automobile or a work truck (as such terms are defined in section 32901(a) of title 49, United States Code) that, at the time it is presented for trade-in under this section— (A) is in drivable condition; (B) has been continuously insured consistent with the applicable State law and registered to the same owner
