,i #aacth ,,congress #ast ,session ,h4 ,r4 #cjeg ,,in ,,the ,,house ,,of ,,representatives ,august #b1 #bjac ,mr4 ,tonko 7for himself and ,mr4 ,gibson7 introduced the following bill2 which was referred to the ,committee on ,ways and ,means ,a ,,bill ,to amend the ,internal ,revenue ,code of #aihf to modify the credit for qualified fuel cell motor vehicles and to allow the credit for certain off-highway vehicles1 and for other purposes4 #a4 ,short title ,this ,act may be cited as the ,fuel ,cell ,industrial ,vehicle ,jobs ,act of #bjac4 #b4 ,modifications of credit for qualified fuel cell motor vehicles 7a7 ,credit amounts 7#a7 ,in general ,paragraph 7#a7 of section #cj;,b7b7 of the ,internal ,revenue ,code of #aihf 7relating to new qualified fuel cell motor vehicle credit7 is amended by redesignating subparagraphs 7,b7 through 7,d7 as subparagraphs 7,c7 through 7,e7 and by striking subparagraph 7,a7 and inserting the following3 7,a7 #d1jjj if such vehicle is a motor vehicle as described in subsection 7b77#d77;,a7 and has a gross vehicle weight rating of not more than #h1ejj pounds1 7,b7 #h1jjj if such vehicle is a motor vehicle as described in subsection 7h77#a7 and has a gross vehicle weight rating of not more than #h1ejj pounds1 4 7#b7 ,conforming amendment ,section #cj;,b7b77#b77;,a7 of such ,code is amended by striking paragraph 7#a77;,a7 and inserting paragraph 7#a77;,b74 7b7 ,credit for certain off-,highway vehicles ,subsection 7b7 of section #cj;,b of such ,code is amended by adding at the end the following new paragraph3 7#d7 ,special rules for certain off-highway vehicles ,for purposes of this subsection-- 7,a7 ,in general ,the term motor vehicle includes any vehicle which is manufactured primarily for use in carrying or towing loads or materials for commercial or industrial purposes1 whether or not on public streets1 roads1 and highways and regardless of the type of load or material carried or towed4 ,the preceding sentence shall not include any vehicle operated exclusively on a rail or rails and any vehicle operated primarily for recreational purposes4 7,b7 ,additional credit 7i7 ,vehicles not more than #h1ejj pounds ,in the case of a vehicle which is a motor vehicle solely by reason of subparagraph 7,a7 that has a gross vehicle weight rating of not more than #h1ejj pounds1 the amount determined under paragraph 7#a7 shall be increased by #a1ejj if such vehicle's fuel cell system achieves an electricity generation efficiency of at least #dj percent based on the lower heating value of the fuel4 7ii7 ,other vehicles ,in the case of a vehicle which is a motor vehicle solely by reason of subparagraph 7,a7 that has a gross vehicle weight rating of more than #h1ejj pounds1 the amount determined under paragraph 7#a7 shall be increased by-- 7,i7 #b1jjj if such vehicle's fuel cell system achieves an electricity generation efficiency of at least #dj percent but less than #ej percent based on the lower heating value of the fuel1 or 7,,ii7 #d1jjj if such vehicle's fuel cell system achieves an electricity generation efficiency of at least #ej percent based on the lower heating value of the fuel4 7,c7 ,certain standards not to apply ,subsection 7h77#aj7 shall not apply to a vehicle which is a motor vehicle solely by reason of subparagraph 7,a74 7,d7 ,placed in service date ,the credit determined under this subsection shall only be available in the case of any vehicle which is a motor vehicle solely by reason of subparagraph 7,a7 if such vehicle is placed in service after ,december #ca1 #bjab4 4 7c7 ,effective date ,the amendments made by this section shall apply to vehicles placed in service after ,december #ca1 #bjab1 in taxable years ending after such date4 #c4 ,energy credit for fuel cell motive property 7a7 ,in general ,section #dh of the ,internal ,revenue ,code of #aihf is amended by adding at the end the following new subsection3 7e7 ,new qualified fuel cell motive property credit 7#a7 ,in general ,in the case of new qualified fuel cell motive property placed in service during the taxable year1 the energy credit for such taxable year with respect to such property is the sum of-- 7,a7 #idj for each #j4e kilowatt of capacity of such property if such property has a nameplate capacity of no more than #e4j kilowatts of electricity1 7,b7 #adj for each additional #j4e kilowatt of capacity of such property above #e4j kilowatts of capacity if such property has a nameplate capacity of no more than #ae4j kilowatts of electricity1 and 7,c7 #ej for each additional #j4e kilowatt of capacity of such property above #ae4j kilowatts of capacity if such property has a nameplate capacity of more than #ae4j kilowatts of electricity4 7#b7 ,limitation ,the amount allowed as a credit under this section by reason of paragraph 7#a7 shall not exceed #ab1gjj for each property placed in service during the taxable year4 7#c7 ,new qualified fuel cell motive property ,for purposes of this subsection-- 7,a7 ,in general ,the term new qualified fuel cell motive property means any qualified fuel cell property which is manufactured for use in powering qualified motive property-- 7i7 the original use of which commences with the taxpayer1 and 7ii7 which is acquired by the taxpayer for use or lease1 but not for resale4 7,b7 ,qualified motive property ,the term qualified motive property means any property which is manufactured primarily for carrying loads or materials for commercial or industrial purposes not on public streets1 roads1 highways1 or rails or operated primarily for recreational purposes4 7,c7 ,termination ,paragraph 7#a7 shall not apply to any property placed in service after ,december #ca1 #bjah4 4 7b7 ,conforming amendments 7#a7 ,section #dh7;a77#a7 of such ,code is amended by striking subsection 7c71 and inserting subsection 7c7 and subsection 7e714 7#b7 ,section #dh7;c77#a77;,c7 of such ,code is amended to read as follows3 7,c7 ,fuel cell power plant ,the term fuel cell power plant means an integrated system comprised of a fuel cell stack assembly which converts a fuel into electricity using electrochemical means and the associated balance of plant components4 4 7c7 ,effective date ,the amendments made by this section shall apply to property placed in service after ,december #ca1 #bjab1 in taxable years ending after such date4