A bill to amend the Internal Revenue Code of 1954 to increase the investment tax credit for commuter highway vehicles to 20 percent, and for other purposes.

Amends the Internal Revenue Code to set the energy percentage for van pool vehicles at ten percent, thus making them eligible for a 20 percent investment tax credit.

Excludes from the 80 percent commuting mileage requirement the number of miles the regularly scheduled driver uses such vehicle for personal purposes, if the driver is not the taxpayer.