There is hereby imposed on the sale by the
manufacturer of each automobile
a tax determined in accordance with the following table:
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If the fuel economy of the model type in which the automobile
falls is:
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The tax is:
|
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At least 22.5
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$0
|
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At least 21.5 but less than 22.5
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1,000
|
|
At least 20.5 but less than 21.5
|
1,300
|
|
At least 19.5 but less than 20.5
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1,700
|
|
At least 18.5 but less than 19.5
|
2,100
|
|
At least 17.5 but less than 18.5
|
2,600
|
|
At least 16.5 but less than 17.5
|
3,000
|
|
At least 15.5 but less than 16.5
|
3,700
|
|
At least 14.5 but less than 15.5
|
4,500
|
|
At least 13.5 but less than 14.5
|
5,400
|
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At least 12.5 but less than 13.5
|
6,400
|
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Less than 12.5
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7,700.
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(b) Definitions
For purposes of this section -
The term ''automobile''
means any 4-wheeled vehicle propelled by fuel -
(i)
which is manufactured primarily for use on public streets,
roads, and highways (except any vehicle operated exclusively on a rail or
rails), and
(ii)
which is rated at 6,000 pounds unloaded gross vehicle weight or
less.
In the case of a limousine, the preceding sentence
shall be applied without regard to clause (ii).
(B) Exception
for certain vehicles
The term ''automobile''
does not include any vehicle which is treated as a nonpassenger
automobile
under the rules which were prescribed by the Secretary of Transportation
for purposes of section 32901
of title 49,
United States Code, and which were in effect on the date of the enactment
of this section.
(C) Exception
for emergency vehicles
The term ''automobile''
does not include any vehicle sold for use and used -
(i)
as an ambulance or combination ambulance-hearse,
(ii)
by the United States or by a State or local government for
police or other law enforcement purposes, or
(iii)
for other emergency uses prescribed by the Secretary by
regulations.
The term ''fuel economy'' means the average number
of miles traveled by an automobile
per gallon of gasoline (or equivalent amount of other fuel) consumed, as
determined by the EPA Administrator in accordance with procedures
established under subsection (c).
The term ''model type'' means a particular class of
automobile as determined by
regulation by the EPA Administrator.
The term ''model year'', with reference to any
specific calendar year, means a manufacturer's annual production period
(as determined by the EPA Administrator) which includes January 1 of such
calendar year. If a manufacturer has no annual production period, the term
''model year'' means the calendar year.
(A) In
general
The term ''manufacturer'' includes a producer or
importer.
(B) Lengthening
treated as manufacture
For purposes of this section, subchapter G of this
chapter, and section 6416(b)(3), the lengthening of an
automobile
by any person shall be treated as the manufacture of an
automobile
by such person.
The term ''EPA Administrator'' means the
Administrator of the Environmental Protection Agency.
The term ''fuel'' means gasoline and diesel fuel.
The Secretary (after consultation with the Secretary of Transportation)
may, by regulation, include any product of petroleum or natural gas within
the meaning of such term if he determines that such inclusion is
consistent with the need of the Nation to conserve energy.
(c) Determination
of fuel economy
For purposes of this section -
Fuel economy for any model type shall be measured
in accordance with testing and calculation procedures established by the
EPA Administrator by regulation. Procedures so established shall be the
procedures utilized by the EPA Administrator for model year 1975 (weighted
55 percent urban cycle, and 45 percent highway cycle), or procedures which
yield comparable results. Procedures under this subsection, to the extent
practicable, shall require that fuel economy tests be conducted in
conjunction with emissions tests conducted under section 206 of the Clean
Air Act. The EPA Administrator shall report any measurements of fuel
economy to the Secretary.
(2) Special
rule for fuels other than gasoline
The EPA Administrator shall by regulation determine
that quantity of any other fuel which is the equivalent of one gallon of
gasoline.
(3) Time
by which regulations must be issued
Testing and
calculation procedures applicable to a model year, and any amendment to
such procedures (other than a technical or clerical amendment), shall be
promulgated not less than 12 months before the model year to which such
procedures apply
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