EXCLUSION FROM HEAVY TRUCK TAX FOR IDLING REDUCTION UNITS AND ADVANCED INSULATION.

SEC. 206. EXCLUSION FROM HEAVY TRUCK TAX FOR IDLING REDUCTION UNITS AND ADVANCED INSULATION.(a) In General.—Section 4053 is amended by adding at the end the following new paragraphs:“(9) Idling reduction device.—Any device or system of devices which—“(A) is designed to provide to a vehicle those services (such as heat, air conditioning, or electricity) that would otherwise require the operation of the main drive engine while the vehicle is temporarily parked or remains stationary using one or more devices affixed to a tractor, and“(B) is determined by the Administrator of the Environmental Protection Agency, in consultation with the Secretary of Energy and the Secretary of Transportation, to reduce idling of such vehicle at a motor vehicle rest stop or other location where such vehicles are temporarily parked or remain stationary.“(10) Advanced insulation.—Any insulation that has an R value of not less than R35 per inch.”.(b) Effective Date.—The amendment made by this section shall apply to sales or installations after the date of the enactment of this Act.