S.3428: A bill to amend the Internal Revenue Code of 1986 to provide a credit against income tax to facilitate the accelerated development and deployment of advanced safety systems for commercial motor vehicles.

Commercial Motor Vehicle Advanced Safety Technology Tax Act of 2008 - Amends the Internal Revenue Code to allow a general business tax credit for 50% of the cost of placing in service any qualified commercial vehicle advanced safety system. Defines "qualified commercial vehicle advanced safety system" as a manufacturer-certified brake stroke monitoring system, lane departure warning system, collision warning system, or vehicle stability system identified by the Federal Motor Carrier Safety Administration or the National Highway Traffic Safety Administration as significantly enhancing the safety or security of commercial drivers, vehicles, or passengers. Terminates such credit after 2013.