,i #aac? ,,congress #a/ ,session ,h4 ,r4 #cjeg ,,9 ,,! ,,h\se ,,( ,,repres5tatives ,augu/ #b1 #bjac ,mr4 ,tonko 7= himself & ,mr4 ,gibson7 introduc$ ! foll[+ bill2 :i* 0 ref]r$ to ! ,committee on ,ways & ,means ,a ,,bill ,to am5d ! ,int]nal ,rev5ue ,code ( #aihf to modify ! cr$it = qualifi$ fuel cell motor vehicles & to all[ ! cr$it = c]ta9 (f-highway vehicles1 & = o!r purposes4 #a4 ,%ort title ,?is ,act may be cit$ z ! ,fuel ,cell ,indu/rial ,vehicle ,jobs ,act ( #bjac4 #b4 ,modifications ( cr$it = qualifi$ fuel cell motor vehicles 7a7 ,cr$it am\nts 7#a7 ,9 g5]al ,p>agraph 7#a7 ( section #cj;,b7b7 ( ! ,int]nal ,rev5ue ,code ( #aihf 7relat+ to new qualifi$ fuel cell motor vehicle cr$it7 is am5d$ by r$esignat+ subp>agraphs 7,b7 ?r\gh 7,d7 z subp>agraphs 7,c7 ?r\gh 7,e7 & by /rik+ subp>agraph 7,a7 & ins]t+ ! foll[+3 7,a7 #d1jjj if su* vehicle is a motor vehicle z describ$ 9 subsection 7b77#d77;,a7 & has a gross vehicle weight rat+ ( n m ?an #h1ejj p\nds1 7,b7 #h1jjj if su* vehicle is a motor vehicle z describ$ 9 subsection 7h77#a7 & has a gross vehicle weight rat+ ( n m ?an #h1ejj p\nds1 4 7#b7 ,con=m+ am5dm5t ,section #cj;,b7b77#b77;,a7 ( su* ,code is am5d$ by /rik+ p>agraph 7#a77;,a7 & ins]t+ p>agraph 7#a77;,b74 7b7 ,cr$it = c]ta9 (f-,highway vehicles ,subsection 7b7 ( section #cj;,b ( su* ,code is am5d$ by add+ at ! end ! foll[+ new p>agraph3 7#d7 ,special rules = c]ta9 (f-highway vehicles ,= purposes ( ?is subsection-- 7,a7 ,9 g5]al ,! t]m motor vehicle includes any vehicle :i* is manufactur$ prim>ily = use 9 c>ry+ or t[+ loads or mat]ials = comm]cial or indu/rial purposes1 :e!r or n on public /reets1 roads1 & highways & reg>dless ( ! type ( load or mat]ial c>ri$ or t[$4 ,! prec$+ s5t5ce %all n include any vehicle op]at$ exclusively on a rail or rails & any vehicle op]at$ prim>ily = recreational purposes4 7,b7 ,additional cr$it 7i7 ,vehicles n m ?an #h1ejj p\nds ,9 ! case ( a vehicle :i* is a motor vehicle solely by reason ( subp>agraph 7,a7 t has a gross vehicle weight rat+ ( n m ?an #h1ejj p\nds1 ! am\nt det]m9$ "u p>agraph 7#a7 %all be increas$ by #a1ejj if su* vehicle's fuel cell sy/em a*ieves an electricity g5]ation effici5cy ( at lea/ #dj p]c5t bas$ on ! l[] heat+ value ( ! fuel4 7ii7 ,o!r vehicles ,9 ! case ( a vehicle :i* is a motor vehicle solely by reason ( subp>agraph 7,a7 t has a gross vehicle weight rat+ ( m ?an #h1ejj p\nds1 ! am\nt det]m9$ "u p>agraph 7#a7 %all be increas$ by-- 7,i7 #b1jjj if su* vehicle's fuel cell sy/em a*ieves an electricity g5]ation effici5cy ( at lea/ #dj p]c5t b less ?an #ej p]c5t bas$ on ! l[] heat+ value ( ! fuel1 or 7,,ii7 #d1jjj if su* vehicle's fuel cell sy/em a*ieves an electricity g5]ation effici5cy ( at lea/ #ej p]c5t bas$ on ! l[] heat+ value ( ! fuel4 7,c7 ,c]ta9 /&>ds n to apply ,subsection 7h77#aj7 %all n apply to a vehicle :i* is a motor vehicle solely by reason ( subp>agraph 7,a74 7,d7 ,plac$ 9 s]vice date ,! cr$it det]m9$ "u ?is subsection %all only be available 9 ! case ( any vehicle :i* is a motor vehicle solely by reason ( subp>agraph 7,a7 if su* vehicle is plac$ 9 s]vice aft] ,decemb] #ca1 #bjab4 4 7c7 ,effective date ,! am5dm5ts made by ?is section %all apply to vehicles plac$ 9 s]vice aft] ,decemb] #ca1 #bjab1 9 taxable ye>s end+ aft] su* date4 #c4 ,en]gy cr$it = fuel cell motive prop]ty 7a7 ,9 g5]al ,section #dh ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$ by add+ at ! end ! foll[+ new subsection3 7e7 ,new qualifi$ fuel cell motive prop]ty cr$it 7#a7 ,9 g5]al ,9 ! case ( new qualifi$ fuel cell motive prop]ty plac$ 9 s]vice dur+ ! taxable ye>1 ! en]gy cr$it = su* taxable ye> ) respect to su* prop]ty is ! sum (-- 7,a7 #idj = ea* #j4e kil[att ( capacity ( su* prop]ty if su* prop]ty has a nameplate capacity ( no m ?an #e4j kil[atts ( electricity1 7,b7 #adj = ea* additional #j4e kil[att ( capacity ( su* prop]ty above #e4j kil[atts ( capacity if su* prop]ty has a nameplate capacity ( no m ?an #ae4j kil[atts ( electricity1 & 7,c7 #ej = ea* additional #j4e kil[att ( capacity ( su* prop]ty above #ae4j kil[atts ( capacity if su* prop]ty has a nameplate capacity ( m ?an #ae4j kil[atts ( electricity4 7#b7 ,limitation ,! am\nt all[$ z a cr$it "u ?is section by reason ( p>agraph 7#a7 %all n exce$ #ab1gjj = ea* prop]ty plac$ 9 s]vice dur+ ! taxable ye>4 7#c7 ,new qualifi$ fuel cell motive prop]ty ,= purposes ( ?is subsection-- 7,a7 ,9 g5]al ,! t]m new qualifi$ fuel cell motive prop]ty means any qualifi$ fuel cell prop]ty :i* is manufactur$ = use 9 p[]+ qualifi$ motive prop]ty-- 7i7 ! orig9al use ( :i* comm5ces ) ! taxpay]1 & 7ii7 :i* is acquir$ by ! taxpay] = use or lease1 b n = resale4 7,b7 ,qualifi$ motive prop]ty ,! t]m qualifi$ motive prop]ty means any prop]ty :i* is manufactur$ prim>ily = c>ry+ loads or mat]ials = comm]cial or indu/rial purposes n on public /reets1 roads1 highways1 or rails or op]at$ prim>ily = recreational purposes4 7,c7 ,t]m9ation ,p>agraph 7#a7 %all n apply to any prop]ty plac$ 9 s]vice aft] ,decemb] #ca1 #bjah4 4 7b7 ,con=m+ am5dm5ts 7#a7 ,section #dh7;a77#a7 ( su* ,code is am5d$ by /rik+ subsection 7c71 & ins]t+ subsection 7c7 & subsection 7e714 7#b7 ,section #dh7;c77#a77;,c7 ( su* ,code is am5d$ to read z foll[s3 7,c7 ,fuel cell p[] plant ,! t]m fuel cell p[] plant means an integrat$ sy/em compris$ ( a fuel cell /ack assembly :i* conv]ts a fuel into electricity us+ electro*emical means & ! associat$ balance ( plant compon5ts4 4 7c7 ,effective date ,! am5dm5ts made by ?is section %all apply to prop]ty plac$ 9 s]vice aft] ,decemb] #ca1 #bjab1 9 taxable ye>s end+ aft] su* date4