Buy American Motor Vehicles Act of 1993

Buy American Motor Vehicles Act of 1993 - Amends the Internal Revenue Code to allow a tax credit, for an individual who purchases a new domestic passenger vehicle, of: (1) 15 percent of the purchase price, in the case of a vehicle purchased in 1993; and (2) 7.5 percent, in the case of a vehicle purchased in 1994. Limits the credit to $2,000 in 1993 and $1,000 after such year.

Allows an individual qualifying for such credit, at the time of such purchase, to assign the right to the credit to the retail dealer in exchange for a price reduction of equal value. Allows the retailer dealer to assign such right to the manufacturer of the vehicle. Allows manufacturers to use such credit against their tax liability.

Defines a domestic parts manufacturer as one with manufacturing facilities within the United States or Canada and who is not Japanese or Japanese-affiliated.