Emergency Energy Research Marketing and Conservation Tax Incentives Act

Emergency Energy Research, Marketing, and Conservation Tax Incentives Act - Amends the Internal Revenue Code to allow taxpayers to take accelerated amortization deductions for converting to coal and non-fossil heating equipment and for facilities used for research, and for manufacturing equipment certified by the Secretary of the Treasury as energy efficient. Allows taxpayers a limited income tax credit for a portion of their energy source research expenses in those facilities. Imposes a motor fuel efficiency excise tax on automobiles, trucks and automobile buses. Allows a limited income tax credit for a portion of the user's purchase cost of fuel efficient automobiles.