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HR 139 110th Congress House

Idling Reduction Tax Credit Act of 2007

Official title: To amend the Internal Revenue Code of 1986 to allow a credit for the purchase of idling reduction systems for diesel-powered on-highways vehicles.

Introduced: January 4, 2007 See on congress.gov
Taxation Administrative procedureAir conditioningCommerceDepartment of Energy
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Diesel motorElectric power productionEnergyEnergy conservationEnvironmental ProtectionEnvironmental technologyGovernment Operations and PoliticsHeatingIncome taxLawMotor vehicle pollution controlScience, Technology, CommunicationsStandardsTax creditsTransportation and Public WorksTrucks
This bill died when the 110th Congress ended
It never became law before the 110th Congress (2007–2008) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jan 4, 2007
Referred to the House Committee on Ways and Means.
Jan 4, 2007
Introduced in House
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 Latest action January 4, 2007

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Idling Reduction Tax Credit Act of 2007 - Amends the Internal Revenue Code to allow a business tax credit for 25% of the cost of a qualifying idling reduction device, up to $1,000. Defines "qualifying idling reduction device" as any device that is: (1) installed on a heavy-duty diesel-powered on-highway vehicle to provide services that would otherwise require the operation of the main drive engine while the vehicle is temporarily parked or stationary; and (2) certified by the Secretary of Energy to reduce long-duration idling. Directs the Secretary to publish standards for certifying such devices.

 Related & companion bills 1
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
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APA
U.S. Congress. (2026). H.R. 139: Idling Reduction Tax Credit Act of 2007. 110th Congress. Open America. https://openamerica.io/bill/110-HR-139/
MLA
"H.R. 139: Idling Reduction Tax Credit Act of 2007." 110th Congress, 2026, Open America, https://openamerica.io/bill/110-HR-139/.
Bluebook (legal)
H.R. 139, 110th Cong. (2026), https://openamerica.io/bill/110-HR-139/.
Markdown link
[H.R. 139: Idling Reduction Tax Credit Act of 2007](https://openamerica.io/bill/110-HR-139/)
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