CARS Act of 2015
Official title: To amend the Internal Revenue Code of 1986 to modify the substantiation rules for the donation of vehicles valued between $500 and $2,500.
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Referred to the House Committee on Ways and Means.
Charitable Automobile Red-Tape Simplification Act of 2015 or the CARS Act of 2015
This bill 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) with a claimed value exceeding $500 but not $2,500, 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. 3917: CARS Act of 2015. 114th Congress. Open America. https://openamerica.io/bill/114-HR-3917/
"H.R. 3917: CARS Act of 2015." 114th Congress, 2026, Open America, https://openamerica.io/bill/114-HR-3917/.
H.R. 3917, 114th Cong. (2026), https://openamerica.io/bill/114-HR-3917/.
[H.R. 3917: CARS Act of 2015](https://openamerica.io/bill/114-HR-3917/)