,i  #aac? ,,congress  #a/ ,session  ,h4 
,r4 #acfd  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,m>* #ba1 #bjac ,mr4  
,l>son ( ,connecticut introduc$ ! foll[+
 bill2 :i* 0 ref]r$ to ! ,committee on  
,ways & ,means1 & 9 addition to !       
,committees on ,en]gy & ,comm]ce &      
,sci5ce1 ,space1 & ,te*nology1 = a p]iod
 to be subsequ5tly det]m9$ by ! ,speak]1
 9 ea* case = consid]ation ( su*        
provisions z fall )9 ! jurisdiction ( ! 
committee conc]n$  ,a ,,bill  ,to am5d !
 ,int]nal ,rev5ue ,code ( #aihf to      
enc\rage alt]native en]gy inve/m5ts &   
job creation1 & = o!r purposes4  #a4    
,%ort title1 etc  7a7 ,%ort title ,?is  
,act may be cit$ z ! ,new ,alt]native   
,transportation to ,give ,am]icans      
,solutions ,act ( #bjac4  7b7 ,am5dm5t (
 #aihf ,code ,except z o!rwise expressly
 provid$1 :5ev] 9 ?is ,act an am5dm5t or
 repeal is express$ 9 t]ms ( an am5dm5t 
to1 or repeal (1 a section or o!r       
provision1 ! ref]5ce %all be consid]$ to
 be made to a section or o!r provision (

 ! ,int]nal ,rev5ue ,code ( #aihf4  7c7 
,table ( cont5ts ,! table ( cont5ts =   
?is ,act is z foll[s3  ,sec4 #a4 ,%ort  
title1 etc4 ,title ,i--,promote !       
,pur*ase & ,use ( ,n,g,vs ,) an         
,emphasis on ,heavy-,duty ,vehicles &   
,fleet ,vehicles ,sec4 #aja4            
,modification ( alt]native fuel cr$it4  
,sec4 #ajb4 ,ext5sion & modification (  
new qualifi$ alt]native fuel motor      
vehicle cr$it4 ,sec4 #ajc4 ,all[ance (  
vehicle & infra/ructure cr$its aga9/    
regul> & m9imum tax & transf]ability (  
cr$its4 ,sec4 #ajd4 ,modification (     
cr$it = pur*ase ( vehicles fuel$ by     
compress$ natural gas or liquefi$       
natural gas4 ,sec4 #aje4 ,modification (
 def9ition ( new qualifi$ alt]native    
fuel motor vehicle4 ,sec4 #ajf4 ,provid+
 = ! treatm5t ( prop]ty pur*as$ by      
,indian tribal gov]nm5ts4 ,title        
,,ii--,promote production ( ,n,g,vs by  
,orig9al ,equipm5t ,manufactur]s ,sec4  
#bja4 ,cr$it = produc+ vehicles fuel$ by
 natural gas or liquifi$ natural gas4   

,sec4 #bjb4 ,am5dm5t to section #acf ( !
 ,en]gy ,security & ,indep5d5ce ,act (  
#bjjg4 ,title ,,iii--,inc5tivize !      
,in/allation ( ,natural ,gas ,fuel      
,pumps ,sec4 #cja4 ,ext5sion &          
modification ( alt]native fuel vehicle  
refuel+ prop]ty cr$it4 ,sec4 #cjb4      
,increase 9 cr$it = c]ta9 alt]native    
fuel vehicle refuel+ prop]ties4 ,title  
,,iv--,natural ,gas ,vehicles ,sec4     
#dja4 ,grants = natural gas vehicles    
rese>* & developm5t4 ,sec4 #djb4 ,s5se (
 ! ,congress reg>d+ ,,epa c]tification (
 ,,ngv retr(it kits4 ,sec4 #djc4 ,s5se (
 ! ,congress reg>d+ ,,epa & ,,nhtsa     
regulation ( m$ium- & heavy-duty eng9es 
& vehicles4 ,sec4 #djd4 ,am5dm5t to     
section #ejh ( ! ,en]gy ,policy ,act (  
#aiib4  ,i ,promote ! ,pur*ase & ,use ( 
,n,g,vs ,) an ,emphasis on ,heavy-,duty 
,vehicles & ,fleet ,vehicles  #aja4     
,modification ( alt]native fuel cr$it   
7a7 ,alt]native fuel cr$it ,p>agraph    
7#e7 ( section #fdbf7;d7 7relat+ to     
alt]native fuel cr$it7 is am5d$ by      

ins]t+ 1 & ,decemb] #ca1 #bjah1 9 ! case
 ( any sale or use involv+ compress$ or 
liquefi$ natural gas aft] hydrog54  7b7 
,alt]native fuel mixture cr$it ,p>agraph
 7#c7 ( section #fdbf7;e7 is am5d$ by   
ins]t+ 1 & ,decemb] #ca1 #bjah1 9 ! case
 ( any sale or use involv+ compress$ or 
liquefi$ natural gas aft] hydrog54  7c7 
,paym5ts relat+ to alt]native fuel or   
alt]native fuel mixtures ,p>agraph 7#f7 
( section #fdbg7;e7 is am5d$--  7#a7 9  
subp>agraph 7,c7--  7,a7 by /rik+       
subp>agraph 7,d7 & ins]t+ subp>agraphs  
7,d7 & 7,e71 &  7,b7 by /rik+ & at ! end
 !re(1  7#b7 by /rik+ ! p]iod at ! end (
 subp>agraph 7,d7 & ins]t+ 1 &1 &  7#c7 
by ins]t+ at ! end ! foll[+3  7,e7 any  
alt]native fuel or alt]native fuel      
mixture 7z s def9$7 involv+ compress$ or
 liquefi$ natural gas sold or us$ aft]  
,decemb] #ca1 #bjah4  4  7d7 ,paym5ts   
,relat+ to ,indian ,tribes ,subp>agraph 
7#a7 ( section #fdbg7k77#a7 is am5d$ by 
ins]t+ /rik+ or at ! end & ins]t+ an    
,indian ,tribal ,gov]nm5t1 or4  7e7     

,effective date ,! am5dm5ts made by ?is 
section %all apply to fuel sold or us$  
aft] ! date ( ! enactm5t ( ?is ,act4    
#ajb4 ,ext5sion & modification ( new    
qualifi$ alt]native fuel motor vehicle  
cr$it  7a7 ,9 g5]al ,p>agraph 7#d7 (    
section #cj;,b7k7 7relat+ to t]m9ation7 
is am5d$ by ins]t+ 7,decemb] #ca1 #bjah1
 9 ! case ( a vehicle p[]$ by compress$ 
or liquefi$ natural gas7 be=e ! p]iod at
 ! end4  7b7 ,effective date ,! am5dm5t 
made by subsection 7a7 %all apply to    
prop]ty plac$ 9 s]vice aft] ! date ( !  
enactm5t ( ?is ,act4  #ajc4 ,all[ance ( 
vehicle & infra/ructure cr$its aga9/    
regul> & m9imum tax & transf]ability (  
cr$its  7a7 ,bus9ess cr$its ,subp>agraph
 7,b7 ( section #ch7;c77#d7 is am5d$ by 
/rik+ & at ! end ( clause 7viii71 by    
/rik+ ! p]iod at ! end ( clause 7ix7 &  
ins]t+ a comma1 & by ins]t+ aft] clause 
7ix7 ! foll[+ new clauses3  7x7 !       
portion ( ! cr$it det]m9$ "u section    
#cj;,b :i* is attributable to !         
application ( subsection 7e77#c7 !re( ) 

respect to new qualifi$ alt]native fuel 
motor vehicles :i* are capable ( be+    
p[]$ by compress$ or liquefi$ natural   
gas1 &  7xi7 ! portion ( ! cr$it det]m9$
 "u section #cj;,c :i* is attributable  
to ! application ( subsection 7b7 !re( )
 respect to refuel+ prop]ty :i* is us$  
to /ore & or disp5se compress$ or       
liquefi$ natural gas4  4  7b7 ,p]sonal  
cr$its  7#a7 ,new qualifi$ alt]native   
fuel motor vehicles ,subsection 7g7 (   
section #cj;,b is am5d$ by add+ at ! end
 ! foll[+ new p>agraph3  7#c7 ,special  
rule relat+ to c]ta9 new qualifi$       
alt]native fuel motor vehicles ,9 ! case
 ( ! portion ( ! cr$it det]m9$ "u       
subsection 7a7 :i* is attributable to ! 
application ( subsection 7e77#c7 )      
respect to new qualifi$ alt]native fuel 
motor vehicles :i* are capable ( be+    
p[]$ by compress$ or liquefi$ natural   
gas--  7,a7 p>agraph 7#b7 %all 7aft] !  
application ( p>agraph 7#a77 be appli$  
sep>ately ) respect to su* portion1 &   
7,b7 9 lieu ( ! limitation det]m9$ "u   

p>agraph 7#b71 su* limitation %all n    
exce$ ! excess 7if any7 (--  7i7 ! sum (
 ! regul> tax liability 7z def9$ 9      
section #bf7;b77 plus ! t5tative m9imum 
tax = ! taxable ye>1 r$uc$ by  7ii7 !   
sum ( ! cr$its all[able "u subp>t ,a &  
sections #bg & #cj4  4  7#b7 ,alt]native
 fuel vehicle refuel+ prop]ties         
,subsection 7d7 ( section #cj;,c is     
am5d$ by add+ at ! end ! foll[+ new     
p>agraph3  7#c7 ,special rule relat+ to 
c]ta9 alt]native fuel vehicle refuel+   
prop]ties ,9 ! case ( ! portion ( !     
cr$it det]m9$ "u subsection 7a7 )       
respect to refuel+ prop]ty :i* is us$ to
 /ore & or disp5se compress$ or liquefi$
 natural gas & :i* is attributable to ! 
application ( subsection 7b7--  7,a7    
p>agraph 7#b7 %all 7aft] ! application (
 p>agraph 7#a77 be appli$ sep>ately )   
respect to su* portion1 &  7,b7 9 lieu (
 ! limitation det]m9$ "u p>agraph 7#b71 
su* limitation %all n exce$ ! excess 7if
 any7 (--  7i7 ! sum ( ! regul> tax     
liability 7z def9$ 9 section #bf7;b77   

plus ! t5tative m9imum tax = ! taxable  
ye>1 r$uc$ by  7ii7 ! sum ( ! cr$its    
all[able "u subp>t ,a & sections #bg1   
#cj1 & ! portion ( ! cr$it det]m9$ "u   
section #cj;,b :i* is attributable to ! 
application ( subsection 7e77#c7 !re(4  
4  7c7 ,cr$its may be transf]r$  7#a7   
,vehicle cr$its ,subsection 7h7 (       
section #cj;,b is am5d$ by add+ at ! end
 ! foll[+ new p>agraph3  7#aa7          
,transf]ability ( cr$it  7,a7 ,9 g5]al  
,except z provid$ 9 subp>agraph 7,b71 a 
taxpay] :o places 9 s]vice any new      
qualifi$ alt]native fuel motor vehicle  
:i* is capable ( be+ p[]$ by compress$  
or liquefi$ natural gas may transf] !   
cr$it all[$ "u ?is section by reason (  
subsection 7e7 ) respect to su* vehicle 
?r\gh an assignm5t to ! manufactur]1    
sell] or lessee ( su* vehicle4 ,su*     
transf] may be revok$ only ) ! cons5t ( 
! ,secret>y4  7,b7 ,d5ial ( d\ble b5efit
 ,no assignm5t ( a cr$it all[$ "u ?is   
section by reason ( subsection 7e7 )    
respect to any new qualifi$ alt]native  

fuel motor vehicle :i* is capable ( be+ 
p[]$ by compress$ or liquefi$ natural   
gas may be made "u subp>agraph 7,a7 to a
 taxpay] :o has claim$ a cr$it "u       
section #ed;,g ) respect to ! f9anc+ (  
su* vehicle4  7,c7 ,regulations ,!      
,secret>y %all prescribe su* regulations
 z necess>y to ensure t any cr$it       
transf]r$ "u subp>agraph 7,a7 is claim$ 
once & n reassign$ by su* o!r p]son4  4 
7#b7 ,infra/ructure cr$it ,subsection   
7e7 ( section #cj;,c is am5d$ by add+ at
 ! end ! foll[+ new p>agraph3  7#g7     
,transf]ability ( cr$it  7,a7 ,9 g5]al  
,except z provid$ 9 subp>agraph 7,b71 a 
taxpay] :o places 9 s]vice any qualifi$ 
alt]native fuel vehicle refuel+ prop]ty 
relat+ to compress$ or liquefi$ natural 
gas may transf] ! cr$it all[$ "u ?is    
section ) respect to su* prop]ty ?r\gh  
an assignm5t to ! manufactur]1 sell] or 
lessee ( su* prop]ty4 ,su* transf] may  
be revok$ only ) ! cons5t ( ! ,secret>y4
  7,b7 ,d5ial ( d\ble b5efit ,no        
assignm5t ( a cr$it all[$ "u ?is section

 by reason ( subsection 7e7 ) respect to
 any qualifi$ alt]native fuel vehicle   
refuel+ prop]ty relat+ to compress$ or  
liquefi$ natural gas may be made "u     
subp>agraph 7,a7 to a taxpay] :o has    
claim$ a cr$it "u section #ed;,g )      
respect to ! f9anc+ ( su* prop]ty4  7,c7
 ,regulations ,! ,secret>y %all         
prescribe su* regulations z necess>y to 
ensure t any cr$it transf]r$ "u         
subp>agraph 7,a7 is claim$ once & n     
reassign$ by su* o!r p]son4  4  7d7     
,effective date ,! am5dm5ts made by ?is 
section %all apply ) respect to prop]ty 
plac$ 9 s]vice aft] ! date ( ! enactm5t 
( ?is ,act4  #ajd4 ,modification ( cr$it
 = pur*ase ( vehicles fuel$ by compress$
 natural gas or liquefi$ natural gas    
7a7 ,increase 9 cr$it ,p>agraph 7#b7 (  
section #cj;,b7e7 7relat+ to applicable 
p]c5tage7 is am5d$ to read z foll[s3    
7#b7 ,applicable p]c5tage ,= purposes ( 
p>agraph 7#a71 ! applicable p]c5tage )  
respect to any new qualifi$ alt]native  
fuel motor vehicle is--  7,a7 except z  

provid$ 9 subp>agraphs 7,b7 & 7,c7--    
7i7 #ej p]c5t1 plus  7ii7 #cj p]c5t1 if 
su* vehicle--  7,i7 has receiv$ a       
c]tificate ( con=mity "u ! ,clean ,air  
,act & meets or exce$s ! mo/ /r+5t /&>d 
available = c]tification "u ! ,clean    
,air ,act = t make & model ye> vehicle  
7o!r ?an a z]o emission /&>d71 or       
7,,ii7 has receiv$ an ord] c]tify+ !    
vehicle z meet+ ! same requirem5ts z    
vehicles :i* may be sold or leas$ 9     
,cali=nia & meets or exce$s ! mo/ /r+5t 
/&>d available = c]tification "u ! ,/ate
 laws ( ,cali=nia 7enact$ 9 accordance )
 a waiv] grant$ "u section #bji7;b7 ( ! 
,clean ,air ,act7 = t make & model ye>  
vehicle 7o!r ?an a z]o emission /&>d71  
7,b7 #hj p]c5t1 9 ! case ( d$icat$      
vehicles t are only capable ( op]at+ on 
compress$ or liquefi$ natural gas1      
dual-fuel vehicles t are only capable ( 
op]at+ on a mixture ( no less ?an #ij   
p]c5t compress$ or liquefi$ natural gas1
 & a bi-fuel vehicle t is capable (     
op]at+ a m9imum ( #he p]c5t ( its total 

range on compress$ or liquefi$ natural  
gas1 &  7,c7 #ej p]c5t1 9 ! case (      
vehicles describ$ subclause 7,,ii7 or   
7,,iii7 ( subsection 7e77#d77;,a77i7 &  
:i* are n o!rwise describ$ 9 subp>agraph
 7,b74  ,= purposes ( ! prec$+ s5t5ce1 9
 ! case ( any new qualifi$ alt]native   
fuel motor vehicle :i* weighs m ?an     
#ad1jjj p\nds gross vehicle weight rat+1
 ! mo/ /r+5t /&>d available %all be su* 
/&>d available = c]tification on ! date 
( ! enactm5t ( ! ,en]gy ,tax ,inc5tives 
,act ( #bjje4  4  7b7 ,increas$ inc5tive
 = natural gas vehicles ,subsection 7e7 
( section #cj;,b 7relat+ to new qualifi$
 alt]native fuel motor vehicle cr$it7 is
 am5d$ by add+ at ! end ! foll[+ new    
p>agraph3  7#f7 ,cr$it values = natural 
gas vehicles ,9 ! case ( new qualifi$   
alt]native fuel motor vehicles ) respect
 to vehicles p[]$ by compress$ or       
liquefi$ natural gas1 ! maximum tax     
cr$it value %all be--  7,a7 #g1ejj if   
su* vehicle has a gross vehicle weight  
rat+ ( n m ?an #h1ejj p\nds1  7,b7      

#af1jjj if su* vehicle has a gross      
vehicle weight rat+ ( m ?an #h1ejj p\nds
 b n m ?an #ad1jjj p\nds1  7,c7 #dj1jjj 
if su* vehicle has a gross vehicle      
weight rat+ ( m ?an #ad1jjj p\nds b n m 
?an #bf1jjj p\nds1 &  7,d7 #fd1jjj if   
su* vehicle has a gross vehicle weight  
rat+ ( m ?an #bf1jjj p\nds4  4  7c7     
,effective date ,! am5dm5t made by ?is  
section %all apply to prop]ty plac$ 9   
s]vice aft] ! date ( ! enactm5t ( ?is   
,act4  #aje4 ,modification ( def9ition (
 new qualifi$ alt]native fuel motor     
vehicle  7a7 ,9 g5]al ,clause 7i7 (     
section #cj;,b7e77#d77;,a7 7relat+ to   
def9ition ( new qualifi$ alt]native fuel
 motor vehicle7 is am5d$ to read z      
foll[s3  7i7 :i*--  7,i7 is a d$icat$   
vehicle t is only capable ( op]at+ on an
 alt]native fuel1  7,,ii7 is a bi-fuel  
vehicle t is capable ( op]at+ on        
compress$ or liquefi$ natural gas &     
gasol9e or diesel fuel1 or  7,,iii7 is a
 duel-fuel vehicle t is capable ( op]at+
 on a mixture ( compress$ or liquefi$   

natural gas & gasol9e or diesel fuel4  4
  7b7 ,conv]sions & rep[]s ,p>agraph    
7#d7 ( section #cj;,b7e7 is am5d$ by    
add+ at ! end ! foll[+ new subp>agraph3 
7,c7 ,conv]sions & rep[]s  7i7 ,9 g5]al 
,! t]m new qualifi$ alt]native fuel     
motor vehicle includes ! conv]sion or   
rep[] ( a new or us$ vehicle s t x is   
capable ( op]at+ on an alt]native fuel z
 x 0 n previ\sly capable ( op]at+ on an 
alt]native fuel4  7ii7 ,treatm5t z new  
,a vehicle :i* has be5 conv]t$ to op]ate
 on an alt]native fuel %all be treat$ z 
new on ! date ( su* conv]sion = purposes
 ( ?is section4  7iii7 ,rule (          
con/ruction ,9 ! case ( a us$ vehicle   
:i* is conv]t$ or rep[]$1 no?+ 9 ?is    
section %all be con/ru$ to require t !  
motor vehicle be acquir$ 9 ! ye> ! cr$it
 is claim$ "u ?is section ) respect to  
su* vehicle4  4  7c7 ,effective date ,! 
am5dm5ts made by ?is section %all apply 
to prop]ty plac$ 9 s]vice aft] ! date ( 
! enactm5t ( ?is ,act4  #ajf4 ,provid+ =
 ! treatm5t ( prop]ty pur*as$ by ,indian

 tribal gov]nm5ts  7a7 ,9 g5]al         
,p>agraph 7#f7 ( section #cj;,b7h7 &    
p>agraph 7#b7 ( section #cj;,c7e7 are   
bo? am5d$ by ins]t+ 1 or ^: use is by an
 ,indian ,tribal ,gov]nm5t1 aft] section
 #ej7;b74  7b7 ,effective date ,!       
am5dm5ts made by ?is section %all apply 
to prop]ty plac$ 9 s]vice aft] ! date ( 
! enactm5t ( ?is ,act4  ,,ii ,promote   
production ( ,n,g,vs by ,orig9al        
,equipm5t ,manufactur]s  #bja4 ,cr$it = 
produc+ vehicles fuel$ by natural gas or
 liquifi$ natural gas  7a7 ,9 g5]al     
,subp>t ,d ( "p ,,iv ( sub*apt] ,a (    
*apt] #a 7relat+ to bus9ess-relat$      
cr$its7 is am5d$ by ins]t+ aft] section 
#de,r ! foll[+ new section3  #de,s4     
,production ( vehicles fuel$ by natural 
gas or liquifi$ natural gas  7a7 ,9     
g5]al ,= purposes ( section #ch1 9 !    
case ( a taxpay] :o is an orig9al       
manufactur] ( natural gas vehicles1 !   
natural gas vehicle cr$it det]m9$ "u ?is
 section = any taxable ye> ) respect to 
ea* eligible natural gas vehicle produc$

 by ! taxpay] dur+ su* ye> is an am\nt  
equal to ! less] (--  7#a7 #aj p]c5t ( !
 manufactur]'s basis 9 su* vehicle1 or  
7#b7 #d1jjj4  7b7 ,aggregate cr$it all[$
 ,! aggregate am\nt ( cr$it all[$ "u    
subsection 7a7 ) respect to a taxpay] = 
any taxable ye> %all n exce$            
#bjj1jjj1jjj r$uc$ by ! am\nt ( ! cr$it 
all[$ "u subsection 7a7 to ! taxpay] 7or
 any pr$ecessor7 = all prior taxable    
ye>s4  7c7 ,def9itions ,= ! purposes (  
?is section--  7#a7 ,eligible natural   
gas vehicle ,! t]m eligible natural gas 
vehicle means a motor vehicle 7z def9$ 9
 section #cj;,b7h77#a77 t is capable (  
op]at+ on natural gas & is describ$ 9   
#cj;,b7e77#d77;,a74  7#b7 ,manufactur]  
,! t]m manufactur] has ! mean+ giv5 su* 
t]m 9 regulations prescrib$ by !        
,adm9i/rator ( ! ,environm5tal          
,protection ,ag5cy = purposes ( title   
,,ii ( ! ,clean ,air ,act 7#db ,u4,s4,c4
 #geba et seq474  7d7 ,special rules ,= 
purposes ( ?is section--  7#a7 ,9 g5]al 
,rules simil> to ! rules ( subsections  

7c71 7d71 & 7e7 ( section #eb %all      
apply4  7#b7 ,controll$ gr\ps  7,a7 ,9  
g5]al ,all p]sons treat$ z a s+le       
employ] "u subsection 7a7 or 7b7 (      
section #eb or subsection 7m7 or 7o7 (  
section #dad %all be treat$ z a s+le    
produc]4  7,b7 ,inclusion ( =eign       
corporations ,= purposes ( subp>agraph  
7,a71 9 apply+ subsections 7a7 & 7b7 (  
section #eb to ?is section1 section     
#aefc %all be appli$ )\t reg>d to       
subsection 7b77#b77;,c7 !re(4  7,c7     
,v]ification ,no am\nt %all be all[$ z a
 cr$it "u subsection 7a7 ) respect to   
:i* ! taxpay] has n submitt$ su*        
in=mation or c]tification z ! ,secret>y1
 9 consultation ) ! ,secret>y ( ,en]gy1 
det]m9es necess>y4  7e7 ,t]m9ation ,?is 
section %all n apply to any vehicle     
produc$ aft] ,decemb] #ca1 #bjah4  4    
7b7 ,cr$it ,to be "p ( bus9ess cr$it    
,section #ch7;b7 is am5d$ by /rik+ plus 
at ! end ( p>agraph 7#ce71 by /rik+ !   
p]iod at ! end ( p>agraph 7#cf7 & ins]t+
 1 plus1 & by add+ at ! end ! foll[+3   

7#cg7 ! natural gas vehicle cr$it       
det]m9$ "u section #de,r7a74  4  7c7    
,con=m+ am5dm5t ,! table ( sections =   
subp>t ,d ( "p ,,iv ( sub*apt] ,a (     
*apt] #a is am5d$ by ins]t+ aft] ! item 
relat+ to section #de,r ! foll[+ new    
item3  ,sec4 #de,s4 ,production (       
vehicles fuel$ by natural gas or        
liquefi$ natural gas4  4  7d7 ,effective
 date ,! am5dm5ts made by ?is section   
%all apply to vehicles produc$ aft]     
,decemb] #ca1 #bjac4  #bjb4 ,additional 
vehicles qualify+ = ! advanc$ te*nology 
vehicles manufactur+ inc5tive program   
7a7 ,9 g5]al ,not)/&+ any o!r provision 
( law1 a cov]$ vehicle 7z def9$ 9       
subsection 7b77 %all be consid]$ an     
advanc$ te*nology vehicle = purposes ( !
 advanc$ te*nology vehicle inc5tive     
program e/abli%$ "u section #acf ( !    
,en]gy ,indep5d5ce & ,security ,act (   
#bjjg 7#db ,u4,s4,c4 #agjac71 &         
manufactur]s & compon5t suppli]s ( su*  
cov]$ vehicles %all be eligible = an    
aw>d "u su* section4  7b7 ,def9itions ,z

 us$ 9 ?is section--  7#a7 ! t]m cov]$  
vehicle means a light-duty vehicle or a 
m$ium-duty or heavy-duty truck or bus t 
is only capable ( op]at+ on compress$ or
 liquefi$ natural gas1 a bi-fuel$ motor 
vehicle t is capable ( a*iev+ a m9imum (
 #he p]c5t ( its total range ) compress$
 or liquefi$ natural gas1 or a dual-fuel
 vehicle t op]ates on a mixture (       
natural gas & gasol9e or diesel fuel b  
is n capable ( op]at+ on a mixture (    
less ?an #ge p]c5t natural gas2  7#b7 ! 
t]m bi-fuel vehicle means a vehicle t is
 capable ( op]at+ on compress$ or       
liquefi$ natural gas & gasol9e or diesel
 fuel2 &  7#c7 ! t]m dual-fuel vehicle  
means a vehicle t is capable ( op]at+ on
 a mixture ( compress$ or liquefi$      
natural gas & gasol9e or diesel fuel4   
,,iii ,inc5tivize ! ,in/allation (      
,natural ,gas ,fuel ,pumps  #cja4       
,ext5sion & modification ( alt]native   
fuel vehicle refuel+ prop]ty cr$it  7a7 
,9 g5]al ,subsection 7g7 ( section      
#cj;,c is am5d$ by /rik+ & at ! end (   

p>agraph 7#a71 by r$esignat+ p>agraph   
7#b7 z p>agraph 7#c71 & by ins]t+ aft]  
p>agraph 7#a7 ! foll[+ new p>agraph3    
7#b7 9 ! case ( prop]ty relat+ to       
compress$ or liquefi$ natural gas1 aft] 
,decemb] #ca1 #bjah1 &  4  7b7          
,effective date ,! am5dm5ts made by     
subsection 7a7 %all apply to prop]ty    
plac$ 9 s]vice aft] ! date ( ! enactm5t 
( ?is ,act4  #cjb4 ,increase 9 cr$it =  
c]ta9 alt]native fuel vehicle refuel+   
prop]ties  7a7 ,9 g5]al ,subsection 7b7 
( section #cj;,c is am5d$ to read z     
foll[s3  7b7 ,limitation ,! cr$it all[$ 
"u subsection 7a7 ) respect to all      
qualifi$ alt]native fuel vehicle refuel+
 prop]ty plac$ 9 s]vice by ! taxpay]    
dur+ ! taxable ye> at a location %all n 
exce$--  7#a7 except z provid$ 9        
p>agraph 7#b71 #cj1jjj 9 ! case ( a     
prop]ty ( a "* subject to an all[ance = 
depreciation1  7#b7 9 ! case ( compress$
 natural gas prop]ty & liquefi$ natural 
gas prop]ty :i* is ( a "* subject to an 
all[ance = depreciation1 ! less] (--    

7,a7 #ej p]c5t ( su* co/1 or  7,b7      
#ajj1jjj1 &  7#c7 #b1jjj 9 any o!r case4
  4  7b7 ,effective date ,! am5dm5t made
 by ?is section %all apply to prop]ty   
plac$ 9 s]vice 9 taxable ye>s beg9n+    
aft] ,decemb] #ca1 #bjac4  ,,iv ,natural
 ,gas ,vehicles  #dja4 ,grants = natural
 gas vehicles rese>* & developm5t  7a7  
,rese>*1 developm5t & demon/ration      
programs ,! ,secret>y %all provide fund+
 to improve ! p]=mance & effici5cy &    
integration ( natural gas p[]$ motor    
vehicles & heavy-duty on-road vehicles z
 "p ( any programs fund$ pursuant to    
section #iaa ( ! ,en]gy ,policy ,act (  
#bjje 7#db ,u4,s4,c4 #afaia7 & also )   
respect to fund+ = heavy-duty eng9es    
pursuant to section #ged ( ! ,en]gy     
,policy ,act ( #bjje 7#db ,u4,s4,c4     
#afajb74  7b7 ,9 g5]al ,! ,secret>y (   
,en]gy may make grants to orig9al       
equipm5t manufactur]s ( light-duty &    
heavy-duty natural gas vehicles = !     
developm5t ( eng9es t r$uce emissions1  
improve p]=mance & effici5cy1 & l[] co/4

  #djb4 ,s5se ( ! ,congress reg>d+ ,,epa
 c]tification ( ,,ngv retr(it kits ,x is
 ! s5se ( ! ,congress t ! ,environm5tal 
,protection ,ag5cy %\ld /reaml9e !      
process = c]tification ( natural gas    
vehicle retr(it kits to promote en]gy   
security :ile /ill fulfill+ ! mission ( 
! ,clean ,air ,act4  #djc4 ,s5se ( !    
,congress reg>d+ ,,epa & ,,nhtsa        
regulation ( m$ium- & heavy-duty eng9es 
& vehicles ,x is ! s5se ( ! ,congress t 
! ,environm5tal ,protection ,ag5cy new  
fuel economy & gre5h\se gas emission    
regulations = m$ium- & heavy-duty eng9es
 & vehicles %\ld provide inc5tives to   
enc\rage & rew>d manufactur]s :o produce
 natural gas p[]$ vehicles4 ,su*        
regulations %\ld take into acc\nt !     
petroleum r$uctions provid$ by su*      
vehicles & also quantify all gre5h\se   
gas emission r$uctions provid$ by       
natural gas p[]$ eng9es & vehicles4     
#djd4 ,am5dm5t to section #ejh ( !      
,en]gy ,policy ,act ( #aiib  7a7 ,rep[] 
or conv]t$ alt]native fuel$ vehicles    

def9$ ,subsection 7a7 ( section #ejh ( !
 ,en]gy ,policy ,act ( #aiib 7#db       
,u4,s4,c4 #acbeh7 is am5d$ by add+ at ! 
end ! foll[+ new p>agraph3  7#f7 ,rep[]$
 or conv]t$ ,! t]m rep[]$ or conv]t$    
means modifi$ ) a c]tifi$ eng9e or      
aft]m>ket sy/em s t ! vehicle is capable
 ( op]at+ on an alt]native fuel4  4  7b7
 ,allocation ( cr$its ,subsection 7b7 ( 
section #ejh ( ! ,en]gy ,policy ,act (  
#aiib 7#db ,u4,s4,c4 #acbeh7 is am5d$ by
 add+ at ! end ! foll[+ new p>agraph3   
7#c7 ,rep[]$ or conv]t$ vehicles ,n lat]
 ?an ,janu>y #a1 #bjah1 ! ,secret>y %all
 allocate cr$its to fleets t rep[] or   
conv]t an exi/+ vehicle s t x is capable
 ( op]at+ on an alt]native fuel4 ,9 !   
case ( any m$ium-duty or heavy-duty     
vehicle t is rep[]$ or conv]t$1 !       
,secret>y %all allocate additional      
cr$its = su* vehicles if ! ,secret>y    
det]m9es t su* vehicles displace m      
petroleum ?an light-duty alt]native     
fuel$ vehicles4 ,! ,secret>y %all       
include a requirem5t t su* vehicles     

rema9 9 ! fleet = a p]iod ( no less ?an 
#b ye>s 9 ord] to cont9ue to qualify =  
cr$it4 ,! ,secret>y also %all ext5d !   
flexibility af=d$ 9 ?is section to      
,f$]al fleets subject to ! pur*ase      
provisions conta9$ 9 section #cjc ( ?is 
,act4  4