A bill to provide a Federal income tax deduction for expenditures for purchase and installation of air pollution control devices on used vehicles, and to provide for certification of such devices by the Administrator of the Environmental Protection Agency.

Allows an income tax deduction, under the Internal Revenue Code, for any amounts paid or incurred in the taxable year for the purchase and installation of a new certified air pollution control device in any motor vehicle which is owned by the taxpayer and which is installed after the taxable year in which such vehicle is first placed in service.

Directs the Administrator of the Environmental Protection Agency, under the Clean Air Act, to promulgate Federal standards of performance for emission control devices or systems designed to prevent or reduce air pollution emissions from used vehicles.