A bill to amend the Internal Revenue Code of 1954 to provide a credit against income tax for the purchase of a commuter highway vehicle.

Amends the Internal Revenue Code to allow a credit against the income tax in an amount equal to 15 percent of the cost of acquiring a qualified commuter highway vehicle. Provides for apportionment of such credit among joint acquirers. Requires a minimum three-year use of such vehicle, under penalty of recapture of such credit in the year of any cessation of such use or other disposition of vehicle.

Describes the qualifications of such vehicle, which must be at least van-size.