,i #aacth ,,congress #ast ,session ,h4 ,r4 #acfd ,,in ,,the ,,house ,,of ,,representatives ,march #ba1 #bjac ,mr4 ,larson of ,connecticut introduced the following bill2 which was referred to the ,committee on ,ways and ,means1 and in addition to the ,committees on ,energy and ,commerce and ,science1 ,space1 and ,technology1 for a period to be subsequently determined by the ,speaker1 in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned ,a ,,bill ,to amend the ,internal ,revenue ,code of #aihf to encourage alternative energy investments and job creation1 and for other purposes4 #a4 ,short title1 etc 7a7 ,short title ,this ,act may be cited as the ,new ,alternative ,transportation to ,give ,americans ,solutions ,act of #bjac4 7b7 ,amendment of #aihf ,code ,except as otherwise expressly provided1 whenever in this ,act an amendment or repeal is expressed in terms of an amendment to1 or repeal of1 a section or other provision1 the reference shall be considered to be made to a section or other provision of the ,internal ,revenue ,code of #aihf4 7c7 ,table of contents ,the table of contents for this ,act is as follows3 ,sec4 #a4 ,short title1 etc4 ,title ,i--,promote the ,purchase and ,use of ,n,g,vs ,with an ,emphasis on ,heavy-,duty ,vehicles and ,fleet ,vehicles ,sec4 #aja4 ,modification of alternative fuel credit4 ,sec4 #ajb4 ,extension and modification of new qualified alternative fuel motor vehicle credit4 ,sec4 #ajc4 ,allowance of vehicle and infrastructure credits against regular and minimum tax and transferability of credits4 ,sec4 #ajd4 ,modification of credit for purchase of vehicles fueled by compressed natural gas or liquefied natural gas4 ,sec4 #aje4 ,modification of definition of new qualified alternative fuel motor vehicle4 ,sec4 #ajf4 ,providing for the treatment of property purchased by ,indian tribal governments4 ,title ,,ii--,promote production of ,n,g,vs by ,original ,equipment ,manufacturers ,sec4 #bja4 ,credit for producing vehicles fueled by natural gas or liquified natural gas4 ,sec4 #bjb4 ,amendment to section #acf of the ,energy ,security and ,independence ,act of #bjjg4 ,title ,,iii--,incentivize the ,installation of ,natural ,gas ,fuel ,pumps ,sec4 #cja4 ,extension and modification of alternative fuel vehicle refueling property credit4 ,sec4 #cjb4 ,increase in credit for certain alternative fuel vehicle refueling properties4 ,title ,,iv--,natural ,gas ,vehicles ,sec4 #dja4 ,grants for natural gas vehicles research and development4 ,sec4 #djb4 ,sense of the ,congress regarding ,,epa certification of ,,ngv retrofit kits4 ,sec4 #djc4 ,sense of the ,congress regarding ,,epa and ,,nhtsa regulation of medium- and heavy-duty engines and vehicles4 ,sec4 #djd4 ,amendment to section #ejh of the ,energy ,policy ,act of #aiib4 ,i ,promote the ,purchase and ,use of ,n,g,vs ,with an ,emphasis on ,heavy-,duty ,vehicles and ,fleet ,vehicles #aja4 ,modification of alternative fuel credit 7a7 ,alternative fuel credit ,paragraph 7#e7 of section #fdbf7;d7 7relating to alternative fuel credit7 is amended by inserting 1 and ,december #ca1 #bjah1 in the case of any sale or use involving compressed or liquefied natural gas after hydrogen4 7b7 ,alternative fuel mixture credit ,paragraph 7#c7 of section #fdbf7;e7 is amended by inserting 1 and ,december #ca1 #bjah1 in the case of any sale or use involving compressed or liquefied natural gas after hydrogen4 7c7 ,payments relating to alternative fuel or alternative fuel mixtures ,paragraph 7#f7 of section #fdbg7;e7 is amended-- 7#a7 in subparagraph 7,c7-- 7,a7 by striking subparagraph 7,d7 and inserting subparagraphs 7,d7 and 7,e71 and 7,b7 by striking and at the end thereof1 7#b7 by striking the period at the end of subparagraph 7,d7 and inserting 1 and1 and 7#c7 by inserting at the end the following3 7,e7 any alternative fuel or alternative fuel mixture 7as so defined7 involving compressed or liquefied natural gas sold or used after ,december #ca1 #bjah4 4 7d7 ,payments ,relating to ,indian ,tribes ,subparagraph 7#a7 of section #fdbg7k77#a7 is amended by inserting striking or at the end and inserting an ,indian ,tribal ,government1 or4 7e7 ,effective date ,the amendments made by this section shall apply to fuel sold or used after the date of the enactment of this ,act4 #ajb4 ,extension and modification of new qualified alternative fuel motor vehicle credit 7a7 ,in general ,paragraph 7#d7 of section #cj;,b7k7 7relating to termination7 is amended by inserting 7,december #ca1 #bjah1 in the case of a vehicle powered by compressed or liquefied natural gas7 before the period at the end4 7b7 ,effective date ,the amendment made by subsection 7a7 shall apply to property placed in service after the date of the enactment of this ,act4 #ajc4 ,allowance of vehicle and infrastructure credits against regular and minimum tax and transferability of credits 7a7 ,business credits ,subparagraph 7,b7 of section #ch7;c77#d7 is amended by striking and at the end of clause 7viii71 by striking the period at the end of clause 7ix7 and inserting a comma1 and by inserting after clause 7ix7 the following new clauses3 7x7 the portion of the credit determined under section #cj;,b which is attributable to the application of subsection 7e77#c7 thereof with respect to new qualified alternative fuel motor vehicles which are capable of being powered by compressed or liquefied natural gas1 and 7xi7 the portion of the credit determined under section #cj;,c which is attributable to the application of subsection 7b7 thereof with respect to refueling property which is used to store and or dispense compressed or liquefied natural gas4 4 7b7 ,personal credits 7#a7 ,new qualified alternative fuel motor vehicles ,subsection 7g7 of section #cj;,b is amended by adding at the end the following new paragraph3 7#c7 ,special rule relating to certain new qualified alternative fuel motor vehicles ,in the case of the portion of the credit determined under subsection 7a7 which is attributable to the application of subsection 7e77#c7 with respect to new qualified alternative fuel motor vehicles which are capable of being powered by compressed or liquefied natural gas-- 7,a7 paragraph 7#b7 shall 7after the application of paragraph 7#a77 be applied separately with respect to such portion1 and 7,b7 in lieu of the limitation determined under paragraph 7#b71 such limitation shall not exceed the excess 7if any7 of-- 7i7 the sum of the regular tax liability 7as defined in section #bf7;b77 plus the tentative minimum tax for the taxable year1 reduced by 7ii7 the sum of the credits allowable under subpart ,a and sections #bg and #cj4 4 7#b7 ,alternative fuel vehicle refueling properties ,subsection 7d7 of section #cj;,c is amended by adding at the end the following new paragraph3 7#c7 ,special rule relating to certain alternative fuel vehicle refueling properties ,in the case of the portion of the credit determined under subsection 7a7 with respect to refueling property which is used to store and or dispense compressed or liquefied natural gas and which is attributable to the application of subsection 7b7-- 7,a7 paragraph 7#b7 shall 7after the application of paragraph 7#a77 be applied separately with respect to such portion1 and 7,b7 in lieu of the limitation determined under paragraph 7#b71 such limitation shall not exceed the excess 7if any7 of-- 7i7 the sum of the regular tax liability 7as defined in section #bf7;b77 plus the tentative minimum tax for the taxable year1 reduced by 7ii7 the sum of the credits allowable under subpart ,a and sections #bg1 #cj1 and the portion of the credit determined under section #cj;,b which is attributable to the application of subsection 7e77#c7 thereof4 4 7c7 ,credits may be transferred 7#a7 ,vehicle credits ,subsection 7h7 of section #cj;,b is amended by adding at the end the following new paragraph3 7#aa7 ,transferability of credit 7,a7 ,in general ,except as provided in subparagraph 7,b71 a taxpayer who places in service any new qualified alternative fuel motor vehicle which is capable of being powered by compressed or liquefied natural gas may transfer the credit allowed under this section by reason of subsection 7e7 with respect to such vehicle through an assignment to the manufacturer1 seller or lessee of such vehicle4 ,such transfer may be revoked only with the consent of the ,secretary4 7,b7 ,denial of double benefit ,no assignment of a credit allowed under this section by reason of subsection 7e7 with respect to any new qualified alternative fuel motor vehicle which is capable of being powered by compressed or liquefied natural gas may be made under subparagraph 7,a7 to a taxpayer who has claimed a credit under section #ed;,g with respect to the financing of such vehicle4 7,c7 ,regulations ,the ,secretary shall prescribe such regulations as necessary to ensure that any credit transferred under subparagraph 7,a7 is claimed once and not reassigned by such other person4 4 7#b7 ,infrastructure credit ,subsection 7e7 of section #cj;,c is amended by adding at the end the following new paragraph3 7#g7 ,transferability of credit 7,a7 ,in general ,except as provided in subparagraph 7,b71 a taxpayer who places in service any qualified alternative fuel vehicle refueling property relating to compressed or liquefied natural gas may transfer the credit allowed under this section with respect to such property through an assignment to the manufacturer1 seller or lessee of such property4 ,such transfer may be revoked only with the consent of the ,secretary4 7,b7 ,denial of double benefit ,no assignment of a credit allowed under this section by reason of subsection 7e7 with respect to any qualified alternative fuel vehicle refueling property relating to compressed or liquefied natural gas may be made under subparagraph 7,a7 to a taxpayer who has claimed a credit under section #ed;,g with respect to the financing of such property4 7,c7 ,regulations ,the ,secretary shall prescribe such regulations as necessary to ensure that any credit transferred under subparagraph 7,a7 is claimed once and not reassigned by such other person4 4 7d7 ,effective date ,the amendments made by this section shall apply with respect to property placed in service after the date of the enactment of this ,act4 #ajd4 ,modification of credit for purchase of vehicles fueled by compressed natural gas or liquefied natural gas 7a7 ,increase in credit ,paragraph 7#b7 of section #cj;,b7e7 7relating to applicable percentage7 is amended to read as follows3 7#b7 ,applicable percentage ,for purposes of paragraph 7#a71 the applicable percentage with respect to any new qualified alternative fuel motor vehicle is-- 7,a7 except as provided in subparagraphs 7,b7 and 7,c7-- 7i7 #ej percent1 plus 7ii7 #cj percent1 if such vehicle-- 7,i7 has received a certificate of conformity under the ,clean ,air ,act and meets or exceeds the most stringent standard available for certification under the ,clean ,air ,act for that make and model year vehicle 7other than a zero emission standard71 or 7,,ii7 has received an order certifying the vehicle as meeting the same requirements as vehicles which may be sold or leased in ,california and meets or exceeds the most stringent standard available for certification under the ,state laws of ,california 7enacted in accordance with a waiver granted under section #bji7;b7 of the ,clean ,air ,act7 for that make and model year vehicle 7other than a zero emission standard71 7,b7 #hj percent1 in the case of dedicated vehicles that are only capable of operating on compressed or liquefied natural gas1 dual-fuel vehicles that are only capable of operating on a mixture of no less than #ij percent compressed or liquefied natural gas1 and a bi-fuel vehicle that is capable of operating a minimum of #he percent of its total range on compressed or liquefied natural gas1 and 7,c7 #ej percent1 in the case of vehicles described subclause 7,,ii7 or 7,,iii7 of subsection 7e77#d77;,a77i7 and which are not otherwise described in subparagraph 7,b74 ,for purposes of the preceding sentence1 in the case of any new qualified alternative fuel motor vehicle which weighs more than #ad1jjj pounds gross vehicle weight rating1 the most stringent standard available shall be such standard available for certification on the date of the enactment of the ,energy ,tax ,incentives ,act of #bjje4 4 7b7 ,increased incentive for natural gas vehicles ,subsection 7e7 of section #cj;,b 7relating to new qualified alternative fuel motor vehicle credit7 is amended by adding at the end the following new paragraph3 7#f7 ,credit values for natural gas vehicles ,in the case of new qualified alternative fuel motor vehicles with respect to vehicles powered by compressed or liquefied natural gas1 the maximum tax credit value shall be-- 7,a7 #g1ejj if such vehicle has a gross vehicle weight rating of not more than #h1ejj pounds1 7,b7 #af1jjj if such vehicle has a gross vehicle weight rating of more than #h1ejj pounds but not more than #ad1jjj pounds1 7,c7 #dj1jjj if such vehicle has a gross vehicle weight rating of more than #ad1jjj pounds but not more than #bf1jjj pounds1 and 7,d7 #fd1jjj if such vehicle has a gross vehicle weight rating of more than #bf1jjj pounds4 4 7c7 ,effective date ,the amendment made by this section shall apply to property placed in service after the date of the enactment of this ,act4 #aje4 ,modification of definition of new qualified alternative fuel motor vehicle 7a7 ,in general ,clause 7i7 of section #cj;,b7e77#d77;,a7 7relating to definition of new qualified alternative fuel motor vehicle7 is amended to read as follows3 7i7 which-- 7,i7 is a dedicated vehicle that is only capable of operating on an alternative fuel1 7,,ii7 is a bi-fuel vehicle that is capable of operating on compressed or liquefied natural gas and gasoline or diesel fuel1 or 7,,iii7 is a duel-fuel vehicle that is capable of operating on a mixture of compressed or liquefied natural gas and gasoline or diesel fuel4 4 7b7 ,conversions and repowers ,paragraph 7#d7 of section #cj;,b7e7 is amended by adding at the end the following new subparagraph3 7,c7 ,conversions and repowers 7i7 ,in general ,the term new qualified alternative fuel motor vehicle includes the conversion or repower of a new or used vehicle so that it is capable of operating on an alternative fuel as it was not previously capable of operating on an alternative fuel4 7ii7 ,treatment as new ,a vehicle which has been converted to operate on an alternative fuel shall be treated as new on the date of such conversion for purposes of this section4 7iii7 ,rule of construction ,in the case of a used vehicle which is converted or repowered1 nothing in this section shall be construed to require that the motor vehicle be acquired in the year the credit is claimed under this section with respect to such vehicle4 4 7c7 ,effective date ,the amendments made by this section shall apply to property placed in service after the date of the enactment of this ,act4 #ajf4 ,providing for the treatment of property purchased by ,indian tribal governments 7a7 ,in general ,paragraph 7#f7 of section #cj;,b7h7 and paragraph 7#b7 of section #cj;,c7e7 are both amended by inserting 1 or whose use is by an ,indian ,tribal ,government1 after section #ej7;b74 7b7 ,effective date ,the amendments made by this section shall apply to property placed in service after the date of the enactment of this ,act4 ,,ii ,promote production of ,n,g,vs by ,original ,equipment ,manufacturers #bja4 ,credit for producing vehicles fueled by natural gas or liquified natural gas 7a7 ,in general ,subpart ,d of part ,,iv of subchapter ,a of chapter #a 7relating to business-related credits7 is amended by inserting after section #de,r the following new section3 #de,s4 ,production of vehicles fueled by natural gas or liquified natural gas 7a7 ,in general ,for purposes of section #ch1 in the case of a taxpayer who is an original manufacturer of natural gas vehicles1 the natural gas vehicle credit determined under this section for any taxable year with respect to each eligible natural gas vehicle produced by the taxpayer during such year is an amount equal to the lesser of-- 7#a7 #aj percent of the manufacturer's basis in such vehicle1 or 7#b7 #d1jjj4 7b7 ,aggregate credit allowed ,the aggregate amount of credit allowed under subsection 7a7 with respect to a taxpayer for any taxable year shall not exceed #bjj1jjj1jjj reduced by the amount of the credit allowed under subsection 7a7 to the taxpayer 7or any predecessor7 for all prior taxable years4 7c7 ,definitions ,for the purposes of this section-- 7#a7 ,eligible natural gas vehicle ,the term eligible natural gas vehicle means a motor vehicle 7as defined in section #cj;,b7h77#a77 that is capable of operating on natural gas and is described in #cj;,b7e77#d77;,a74 7#b7 ,manufacturer ,the term manufacturer has the meaning given such term in regulations prescribed by the ,administrator of the ,environmental ,protection ,agency for purposes of title ,,ii of the ,clean ,air ,act 7#db ,u4,s4,c4 #geba et seq474 7d7 ,special rules ,for purposes of this section-- 7#a7 ,in general ,rules similar to the rules of subsections 7c71 7d71 and 7e7 of section #eb shall apply4 7#b7 ,controlled groups 7,a7 ,in general ,all persons treated as a single employer under subsection 7a7 or 7b7 of section #eb or subsection 7m7 or 7o7 of section #dad shall be treated as a single producer4 7,b7 ,inclusion of foreign corporations ,for purposes of subparagraph 7,a71 in applying subsections 7a7 and 7b7 of section #eb to this section1 section #aefc shall be applied without regard to subsection 7b77#b77;,c7 thereof4 7,c7 ,verification ,no amount shall be allowed as a credit under subsection 7a7 with respect to which the taxpayer has not submitted such information or certification as the ,secretary1 in consultation with the ,secretary of ,energy1 determines necessary4 7e7 ,termination ,this section shall not apply to any vehicle produced after ,december #ca1 #bjah4 4 7b7 ,credit ,to be part of business credit ,section #ch7;b7 is amended by striking plus at the end of paragraph 7#ce71 by striking the period at the end of paragraph 7#cf7 and inserting 1 plus1 and by adding at the end the following3 7#cg7 the natural gas vehicle credit determined under section #de,r7a74 4 7c7 ,conforming amendment ,the table of sections for subpart ,d of part ,,iv of subchapter ,a of chapter #a is amended by inserting after the item relating to section #de,r the following new item3 ,sec4 #de,s4 ,production of vehicles fueled by natural gas or liquefied natural gas4 4 7d7 ,effective date ,the amendments made by this section shall apply to vehicles produced after ,december #ca1 #bjac4 #bjb4 ,additional vehicles qualifying for the advanced technology vehicles manufacturing incentive program 7a7 ,in general ,notwithstanding any other provision of law1 a covered vehicle 7as defined in subsection 7b77 shall be considered an advanced technology vehicle for purposes of the advanced technology vehicle incentive program established under section #acf of the ,energy ,independence and ,security ,act of #bjjg 7#db ,u4,s4,c4 #agjac71 and manufacturers and component suppliers of such covered vehicles shall be eligible for an award under such section4 7b7 ,definitions ,as used in this section-- 7#a7 the term covered vehicle means a light-duty vehicle or a medium-duty or heavy-duty truck or bus that is only capable of operating on compressed or liquefied natural gas1 a bi-fueled motor vehicle that is capable of achieving a minimum of #he percent of its total range with compressed or liquefied natural gas1 or a dual-fuel vehicle that operates on a mixture of natural gas and gasoline or diesel fuel but is not capable of operating on a mixture of less than #ge percent natural gas2 7#b7 the term bi-fuel vehicle means a vehicle that is capable of operating on compressed or liquefied natural gas and gasoline or diesel fuel2 and 7#c7 the term dual-fuel vehicle means a vehicle that is capable of operating on a mixture of compressed or liquefied natural gas and gasoline or diesel fuel4 ,,iii ,incentivize the ,installation of ,natural ,gas ,fuel ,pumps #cja4 ,extension and modification of alternative fuel vehicle refueling property credit 7a7 ,in general ,subsection 7g7 of section #cj;,c is amended by striking and at the end of paragraph 7#a71 by redesignating paragraph 7#b7 as paragraph 7#c71 and by inserting after paragraph 7#a7 the following new paragraph3 7#b7 in the case of property relating to compressed or liquefied natural gas1 after ,december #ca1 #bjah1 and 4 7b7 ,effective date ,the amendments made by subsection 7a7 shall apply to property placed in service after the date of the enactment of this ,act4 #cjb4 ,increase in credit for certain alternative fuel vehicle refueling properties 7a7 ,in general ,subsection 7b7 of section #cj;,c is amended to read as follows3 7b7 ,limitation ,the credit allowed under subsection 7a7 with respect to all qualified alternative fuel vehicle refueling property placed in service by the taxpayer during the taxable year at a location shall not exceed-- 7#a7 except as provided in paragraph 7#b71 #cj1jjj in the case of a property of a character subject to an allowance for depreciation1 7#b7 in the case of compressed natural gas property and liquefied natural gas property which is of a character subject to an allowance for depreciation1 the lesser of-- 7,a7 #ej percent of such cost1 or 7,b7 #ajj1jjj1 and 7#c7 #b1jjj in any other case4 4 7b7 ,effective date ,the amendment made by this section shall apply to property placed in service in taxable years beginning after ,december #ca1 #bjac4 ,,iv ,natural ,gas ,vehicles #dja4 ,grants for natural gas vehicles research and development 7a7 ,research1 development and demonstration programs ,the ,secretary shall provide funding to improve the performance and efficiency and integration of natural gas powered motor vehicles and heavy-duty on-road vehicles as part of any programs funded pursuant to section #iaa of the ,energy ,policy ,act of #bjje 7#db ,u4,s4,c4 #afaia7 and also with respect to funding for heavy-duty engines pursuant to section #ged of the ,energy ,policy ,act of #bjje 7#db ,u4,s4,c4 #afajb74 7b7 ,in general ,the ,secretary of ,energy may make grants to original equipment manufacturers of light-duty and heavy-duty natural gas vehicles for the development of engines that reduce emissions1 improve performance and efficiency1 and lower cost4 #djb4 ,sense of the ,congress regarding ,,epa certification of ,,ngv retrofit kits ,it is the sense of the ,congress that the ,environmental ,protection ,agency should streamline the process for certification of natural gas vehicle retrofit kits to promote energy security while still fulfilling the mission of the ,clean ,air ,act4 #djc4 ,sense of the ,congress regarding ,,epa and ,,nhtsa regulation of medium- and heavy-duty engines and vehicles ,it is the sense of the ,congress that the ,environmental ,protection ,agency new fuel economy and greenhouse gas emission regulations for medium- and heavy-duty engines and vehicles should provide incentives to encourage and reward manufacturers who produce natural gas powered vehicles4 ,such regulations should take into account the petroleum reductions provided by such vehicles and also quantify all greenhouse gas emission reductions provided by natural gas powered engines and vehicles4 #djd4 ,amendment to section #ejh of the ,energy ,policy ,act of #aiib 7a7 ,repower or converted alternative fueled vehicles defined ,subsection 7a7 of section #ejh of the ,energy ,policy ,act of #aiib 7#db ,u4,s4,c4 #acbeh7 is amended by adding at the end the following new paragraph3 7#f7 ,repowered or converted ,the term repowered or converted means modified with a certified engine or aftermarket system so that the vehicle is capable of operating on an alternative fuel4 4 7b7 ,allocation of credits ,subsection 7b7 of section #ejh of the ,energy ,policy ,act of #aiib 7#db ,u4,s4,c4 #acbeh7 is amended by adding at the end the following new paragraph3 7#c7 ,repowered or converted vehicles ,not later than ,january #a1 #bjah1 the ,secretary shall allocate credits to fleets that repower or convert an existing vehicle so that it is capable of operating on an alternative fuel4 ,in the case of any medium-duty or heavy-duty vehicle that is repowered or converted1 the ,secretary shall allocate additional credits for such vehicles if the ,secretary determines that such vehicles displace more petroleum than light-duty alternative fueled vehicles4 ,the ,secretary shall include a requirement that such vehicles remain in the fleet for a period of no less than #b years in order to continue to qualify for credit4 ,the ,secretary also shall extend the flexibility afforded in this section to ,federal fleets subject to the purchase provisions contained in section #cjc of this ,act4 4