What does ENHANCED DEDUCTION FOR WAGES PAID TO AUTOMOBILE MANUFACTURING of Transportation Freedom Act do?

This section amends the Internal Revenue Code of 1986 to allow a deduction for wages paid to automobile manufacturing workers. A 'qualifying taxpayer' must engage in automobile or automotive component production in the United States and have at least 75% of final assembly and component production occur within the U.S. Qualifying taxpayers must offer group health plan coverage at the platinum level or higher, and participation in a defined benefit or defined contribution plan. Eligible wages are those paid to individuals directly engaged in manufacturing, exceeding the 75th percentile of wages for their occupation. The deduction is equal to 200% of eligible wages, up to a $150,000 limit per individual. Taxpayers must elect to claim the deduction and submit a certification to the Secretary confirming they meet the requirements. Adjusted financial statement income is reduced by the deduction for eligible wages.

What does REPEAL OF PHASE 3 HEAVY-DUTY VEHICLE GREENHOUSE GAS EMISSIONS of Transportation Freedom Act do?

This section repeals Phase 3 greenhouse gas emissions standards The repeal applies to heavy-duty vehicles The final rule is from the Environmental Protection Agency

What does DEFINITIONS. of Transportation Freedom Act do?

This section defines terms for the subtitle. Definitions include Administrator, CAFE standards, greenhouse gas emissions, and Secretary. The Administrator refers to the Environmental Protection Agency Administrator. The Secretary refers to the Secretary of Transportation. CAFE standards are defined as Corporate Average Fuel Economy standards.

Back to bills

Transportation Freedom Act

Last updated: 4/10/2025 · Introduced: 4/10/2025

Author: Troy Balderson (R-OH)

AI TL;DR will appear after bill summary generation completes.

119th Congressin committeeOfficial page

Verified Votes

No verified votes yet.

Community Votes

No community votes yet. Be the first!

Voting as guest · Sign in for verified votes

Other Sections

Includes provisions on preamble, enhanced deduction for wages paid to automobile manufacturing.

2 sections

Click "Show details" to explore individual sections. Use the community vote above or visit All Sections to vote per section.

Read official text

TITLE II

-MULTIPOLLUTANT EMISSIONS STANDARDS

3 sections

Click "Show details" to explore individual sections. Use the community vote above or visit All Sections to vote per section.

Read official text

TITLE III

-EMISSIONS WAIVERS

1 section

Click "Show details" to explore individual sections. Use the community vote above or visit All Sections to vote per section.

Read official text

TITLE IV

-FEDERAL GREENHOUSE GAS EMISSIONS STANDARDS AND CAFE STANDARDS

5 sections

Click "Show details" to explore individual sections. Use the community vote above or visit All Sections to vote per section.

Read official text

Want the full experience?

Create a free account to cast verified votes on each section, get a personalized summary, and track your voting history.

Create Free Account