To amend the Internal Revenue Code of 1986 to provide a credit to facilitate the accelerated development and deployment of crash avoidance and crash protection systems.

Amends the Internal Revenue Code to allow a tax credit for the cost of installing a qualified intelligent vehicle system in a motor vehicle. Defines "qualified intelligent vehicle system" to include devices designed to avoid collisions, ensure vehicle stability, provide automatic back-up warnings, or any other devices specifically identified by the Administrator of the National Highway Traffic Safety Administration as significantly enhancing motor vehicle safety.