Non Productive Energy Consumption Conservation Act of 1979

[AI summary unavailable — showing source text] Non-Productive Energy Consumption Conservation Act of 1979 - Amends the Internal Revenue Code to allow an income tax credit for expenditures to develop and implement motor vehicle nonproductive energy consumption information systems. Allows a five percent credit for the research and experimental expenditures related to such an information system and a ten percent credit for expenditures made for the construction, reconstruction, or erection of such a system. Defines "information systems," as equipment which, when installed on a motor vehicle, informs the operator of the vehicle that such vehicle is nonproductively consuming energy, and which meets the performance and quality standards prescribed by the Secretary of the Treasury by regulation. Allows an income tax credit equal to 50 percent of the amount paid by a taxpayer to purchase and install a motor vehicle nonproductive energy consumption information system. Limits the dollar amount of such credit to $200.…