CARS Act of 2014
Official title: To amend the Internal Revenue Code of 1986 to modify the substantiation rules for the donation of vehicles valued between $500 and $5,000 dollars.
Have a question about what this bill does? Ask in plain English; the answer is drawn from the bill's actual text and official record, and it'll tell you when something isn't in the text rather than guess.
Referred to the House Committee on Ways and Means.
Charitable Automobile Red-Tape Simplification Act of 2014 or the CARS Act of 2014 - Amends the Internal Revenue Code, with respect to the tax deduction for charitable contributions, to modify the substantiation rules for donations of qualified vehicles (i.e., motor vehicles manufactured primarily for use on public streets, roads, and highways and boats or airplanes) to require: (1) a statement with respect to such qualified vehicles and a good faith estimate of their value at the time of donation; and (2) a contemporaneous written acknowledgement of the contribution by the donee organization, with information about the donor and the qualified vehicle.
- Introduced in House Formatted Text PDF Formatted XML
Cite this page
U.S. Congress. (2026). H.R. 4960: CARS Act of 2014. 113th Congress. Open America. https://openamerica.io/bill/113-HR-4960/
"H.R. 4960: CARS Act of 2014." 113th Congress, 2026, Open America, https://openamerica.io/bill/113-HR-4960/.
H.R. 4960, 113th Cong. (2026), https://openamerica.io/bill/113-HR-4960/.
[H.R. 4960: CARS Act of 2014](https://openamerica.io/bill/113-HR-4960/)