,i  #aac? ,,congress  #a/ ,session  ,h4 
,r4 #djg  ,,9 ,,! ,,h\se ,,(            
,,repres5tatives  ,janu>y #bc1 #bjac    
,mr4 ,s]rano introduc$ ! foll[+ bill2   
:i* 0 ref]r$ to ! ,committee on ,ways & 
,means  ,a ,,bill  ,to am5d ! ,int]nal  
,rev5ue ,code ( #aihf to provide a      
bus9ess cr$it relat+ to ! use (         
clean-fuel & fuel effici5t vehicles by  
bus9esses )9 areas designat$ z          
nonatta9m5t areas "u ! ,clean ,air ,act1
 & = o!r purposes4  #a4 ,%ort title ,?is
 ,act may be cit$ z ! ,clean ,vehicles  
,inc5tive ,act ( #bjac4  #b4 ,clean-fuel
 cr$it ) respect to bus9esses locat$ 9  
nonatta9m5t areas  7a7 ,9 g5]al ,subp>t 
,d ( "p ,,iv ( sub*apt] ,a ( *apt] #a ( 
! ,int]nal ,rev5ue ,code ( #aihf 7relat+
 to bus9ess-relat$ cr$its7 is am5d$ by  
add+ at ! end ! foll[+ new section3     
#de,s4 ,clean-fuel cr$it ) respect to   
bus9esses locat$ 9 nonatta9m5t areas    
7a7 ,9 g5]al ,= purposes ( section #ch1 
9 ! case ( an eligible bus9ess !        
clean-fuel cr$it det]m9$ "u ?is section 

= ! taxable ye> is ! sum (--  7#a7 !    
clean-fuel prop]ty cr$it1 plus  7#b7 !  
clean-burn+ fuel use cr$it4  7b7        
,clean-,fuel prop]ty cr$it  7#a7 ,9     
g5]al ,! clean-fuel prop]ty cr$it is !  
sum (--  7,a7 qualifi$ vehicle prop]ty  
co/s1 plus  7,b7 qualifi$ refuel+       
prop]ty co/s4  7#b7 ,qualifi$ vehicle   
prop]ty co/s  7,a7 ,9 g5]al ,= purposes 
( p>agraph 7#a71 ! t]m qualifi$ vehicle 
prop]ty co/s means ! am\nt paid or      
incurr$ by ! eligible bus9ess = qualifi$
 clean-fuel vehicle prop]ty :i* is plac$
 9 s]vice dur+ ! taxable ye> by !       
eligible bus9ess & sub/antially all ( ! 
use ( :i* is 9 a nonatta9m5t area4  7,b7
 ,limitation ,! am\nt :i* may be tak5   
into acc\nt "u subp>agraph 7,a7 )       
respect to any motor vehicle %all n     
exce$--  7i7 #h1jjj1 9 ! case ( a motor 
vehicle ) a gross vehicle weight rat+ ( 
n m ?an #h1ejj p\nds1  7ii7 #bj1jjj1 9 !
 case ( a motor vehicle ) a gross       
vehicle weight rat+ ( m ?an #h1ejj p\nds
 b n m ?an #ad1jjj p\nds1  7iii7        

#dj1jjj1 9 ! case ( a motor vehicle ) a 
gross vehicle weight rat+ ( m ?an       
#ad1jjj p\nds b n m ?an #bf1jjj p\nds1 &
  7iv7 #hj1jjj1 9 ! case ( a motor      
vehicle ) a gross vehicle weight rat+ ( 
m ?an #bf1jjj p\nds4  7,c7 ,qualifi$    
clean-fuel vehicle prop]ty ,! t]m       
qualifi$ clean-fuel vehicle prop]ty %all
 h ! mean+ giv5 to su* t]m by section   
#agi;,a7c7 7)\t reg>d to p>agraphs      
7#a77;,a7 & 7#c7 !re(71 except t su* t]m
 does n include prop]ty t is a motor    
vehicle propell$ by a fuel t is n a     
clean-burn+ fuel4  7#c7 ,qualifi$       
refuel+ prop]ty co/s  7,a7 ,9 g5]al ,=  
purposes ( p>agraph 7#a71 ! t]m qualifi$
 refuel+ prop]ty co/s means am\nts paid 
or incurr$ by ! eligible bus9ess =      
qualifi$ clean-fuel vehicle refuel+     
prop]ty 7z def9$ by section #agi;,a7d77 
:i* is plac$ 9 s]vice 9 a nonatta9m5t   
area dur+ ! taxable ye> by ! eligible   
bus9ess4  7,b7 ,limitation  7i7 ,9 g5]al
 ,! aggregate co/ :i* may be tak5 into  
acc\nt "u subp>agraph 7,a7 ) respect to 

qualifi$ clean-fuel vehicle refuel+     
prop]ty plac$ 9 s]vice by ! eligible    
bus9ess dur+ ! taxable ye> at a location
 %all n exce$ ! less] (--  7,i7         
#aej1jjj1 or  7,,ii7 ! co/ ( su* prop]ty
 r$uc$ by ! am\nt describ$ 9 clause     
7ii74  7ii7 ,r$uction = am\nts previ\sly
 tak5 into acc\nt ,= purposes ( clause  
7i77,,ii71 ! am\nt describ$ 9 ?is clause
 is ! sum (--  7,i7 ! aggregate am\nt   
tak5 into acc\nt "u p>agraph 7#a77;,b7 =
 all prec$+ taxable ye>s1 &  7,,ii7 !   
aggregate am\nt tak5 into acc\nt "u     
section #agi;,a7a77#a77;,b7 by ! taxpay]
 7or any relat$ p]son or pr$ecessor7 )  
respect to prop]ty plac$ 9 s]vice at su*
 location = all prec$+ taxable ye>s4    
7iii7 ,special rules ,= purposes ( ?is  
subp>agraph1 ! provisions ( subp>agraphs
 7,b7 & 7,c7 ( section #agi;,a7b77#b7   
%all apply4  7c7 ,clean-,burn+ fuel use 
cr$it  7#a7 ,9 g5]al ,= purposes (      
subsection 7a71 ! clean-burn+ fuel use  
cr$it is ! am\nt equal to #ej c5ts = ea*
 gasol9e gallon equival5t ( clean-burn+ 

fuel us$ by an eligible bus9ess dur+ !  
taxable ye> to propel qualifi$          
clean-fuel vehicle prop]ty4  7#b7       
,clean-burn+ fuel ,= purposes ( p>agraph
 7#a71 ! t]m clean-burn+ fuel has !     
mean+ giv5 to su* t]m by section        
#agi;,a1 except t su* t]m includes      
compress$ natural gas & biodiesel 7z    
def9$ by section #dj;,a7d77#a774  7#c7  
,gasol9e gallon equival5t ,= purposes ( 
p>agraph 7#a71 ! t]m gasol9e gallon     
equival5t means1 ) respect to any clean 
burn+ fuel1 ! am\nt 7det]m9$ by !       
,secret>y7 ( su* fuel hav+ a ,btu cont5t
 ( #aad1jjj4  7d7 ,o!r def9itions ,=    
purposes ( ?is section--  7#a7 ,eligible
 bus9ess ,! t]m eligible bus9ess means--
  7,a7 a qualifi$ bus9ess entity or a   
qualifi$ proprietor%ip 7z su* t]ms are  
def9$ by section #acig;,c1 det]m9$ by   
sub/itut+ nonatta9m5t area = emp[]m5t   
zone & ent]prise zone ea* place x       
appe>s71 &  7,b7 a trade or bus9ess     
locat$ outside ( a nonatta9m5t area1 b  
only ) respect to qualifi$ clean-fuel   

vehicle prop]ty us$ sub/antially )9 a   
nonatta9m5t area4  7#b7 ,nonatta9m5t    
area ,! t]m nonatta9m5t area %all h !   
mean+ giv5 to su* t]m by section #aga ( 
! ,clean ,air ,act 7#db ,u4,s4,c4       
#geja74  7e7 ,d5ial ( d\ble b5efit      
,except z provid$ 9 section             
#cj;,b7d77#d71 no cr$it %all be all[$ "u
 subsection 7a7 = any exp5se = :i* a    
d$uction or cr$it is all[$ "u any o!r   
provision ( ?is *apt]4  7f7 ,recapture  
,! ,secret>y %all1 by regulations1      
provide = recaptur+ ! b5efit "u any     
cr$it all[able "u subsection 7a7 )      
respect to any prop]ty sub/antially all 
( ! use ( :i* is n 9 a nonatta9m5t area4
  4  7b7 ,cr$it made "p ( g5]al bus9ess 
cr$it ,subsection 7b7 ( section #ch (   
su* ,code 7relat+ to curr5t ye> bus9ess 
cr$it7 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 !re( ! foll[+ new      
p>agraph3  7#cg7 ! clean-fuel cr$it     
det]m9$ "u section #de,s4  4  7c7 ,d5ial

 ( d\ble b5efit ,section #bhj;,c ( su*  
,code 7relat+ to c]ta9 exp5ses = :i*    
cr$its are all[able7 is am5d$ by add+ at
 ! end !re( ! foll[+ new subsection3    
7i7 ,zone clean fuels exp5ses ,no       
d$uction %all be all[$ = t portion (    
exp5ses = clean-burn+ fuel o!rwise      
all[able z a d$uction = ! taxable ye>   
:i* is equal to ! am\nt ( ! cr$it       
det]m9$ = su* taxable ye> "u section    
#de,s4  4  7d7 ,cr$it all[$ aga9/ regul>
 & m9imum tax ,subp>agraph 7,b7 (       
section #ch7;c77#d7 ( su* ,code 7relat+ 
to specifi$ cr$its7 is am5d$ by /rik+ & 
at ! end ( clause 7viii71 by /rik+ !    
p]iod at ! end ( clause 7ix7 & ins]t+ 1 
&1 & by ins]t+ aft] clause 7ix7 !       
foll[+3  7x7 ! cr$it det]m9$ "u section 
#de,s4  4  7e7 ,d$uction = c]ta9 unus$  
bus9ess cr$its ,subsection 7c7 ( section
 #aif ( su* ,code is am5d$ by /rik+ & at
 ! end ( p>agraph 7#ac71 by /rik+ !     
p]iod at ! end ( p>agraph 7#ad7 & ins]t+
 1 &1 & by add+ aft] p>agraph 7#ad7 !   
foll[+ new p>agraph3  7#ae7 ! clean     

fuels cr$it det]m9$ "u section #de,s4  4
  7f7 ,con=m+ am5dm5t ,! table (        
sections = subp>t ,d ( "p ,,iv (        
sub*apt] ,a ( *apt] #a ( su* ,code is   
am5d$ by ins]t+ aft] ! item relat+ to   
section #de,r ! foll[+ new item3  ,sec4 
#de,s4 ,clean-fuel cr$it ) respect to   
bus9esses locat$ 9 nonatta9m5t areas4  4
  7g7 ,effective date ,! am5dm5ts made  
by ?is section %all apply to prop]ty    
plac$ 9 s]vice aft] ,decemb] #ca1 #bjab4
  #c4 ,cr$it = hybrid vehicles plac$ 9  
s]vice 9 nonatta9m5t areas  7a7 ,9 g5]al
 ,subsection 7d7 ( section #cj;,b ( !   
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by add+ at ! end ! foll[+ new p>agraph3 
7#d7 ,vehicles plac$ 9 s]vice 9         
nonatta9m5t area aft] #bjab  7,a7 ,9    
g5]al ,no am\nt %all be all[$ z a cr$it 
det]m9$ "u ?is subsection = any taxable 
ye> beg9n+ aft] #bjab ) respect to a new
 qualifi$ hybrid motor vehicle unless   
su* vehicle is plac$ 9 s]vice by an     
eligible bus9ess & sub/antially all ( ! 
use ( :i* is 9 a nonatta9m5t area4  7,b7

 ,recapture ,! ,secret>y %all1 by       
regulations1 provide = recaptur+ !      
b5efit "u any cr$it all[able "u         
subsection 7a7 by reason ( subp>agraph  
7,a7 ) respect to any prop]ty           
sub/antially all ( ! use ( :i* is n 9 a 
nonatta9m5t area4  7,c7 ,phase\t n to   
apply ,= purposes ( ?is subsection1     
subsection 7f7 %all n apply4  7,d7      
,def9itions ,= purposes ( ?is           
subsection1 ! t]ms eligible bus9ess &   
nonatta9m5t area h ! mean+s giv5 su*    
t]ms by section #de,s7d74  4  7b7       
,ext5sion ( cr$it = hybrid vehicles     
plac$ 9 s]vice 9 nonatta9m5t areas      
,p>agraph 7#c7 ( section #cj7k7 ( su*   
,code is am5d$ to read z foll[s3  7#c7 9
 ! case ( a new qualifi$ hybrid motor   
vehicle 7z describ$ 9 subsection        
7d77#b77;,b77--  7,a7 ,decemb] #ca1     
#bjji1 & be=e ,janu>y #a1 #bjac1 or     
7,b7 ,decemb] #ca1 #bjab1 & be=e ,janu>y
 #a1 #bjah4  4  7c7 ,effective date ,!  
am5dm5ts made by ?is section %all apply 
to prop]ty plac$ 9 s]vice aft] ,decemb] 

#ca1 #bjab4