,i  #aacth ,,congress  #b;d ,session    
,h4 ,r4 #edeg  ,,in ,,the ,,house ,,of  
,,representatives  ,september #aa1 #bjad
 ,mr4 ,murphy of ,florida 7for himself  
and ,mr4 ,dent7 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 provide incentives   
for zero carbon emissions refueling     
property4  #a4 ,short title ,this ,act  
may be cited as the ,fueling ,america's 
,future ,act of #bjad4  #b4 ,extension  
and modification of alternative fuel    
vehicle refueling property credit  7a7  
,repeal of limitation for zero carbon   
emission fuel ,paragraph 7#f7 of section
 #cj;,c7e7 of the ,internal ,revenue    
,code of #aihf is amended to read as    
follows3  7#f7 ,special rule for zero   
carbon emission refueling property ,in  
the case of any property relating to    
zero-emission fuel1 subsection 7b7 shall
 not apply4  4  7b7 ,extension for zero 
carbon emission fuel ,subsection 7g7 of 

section #cj;,c of such ,code 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 any     
property relating to zero carbon        
emission fuel1 after ,december #ca1     
#bjbd1 and  4  7c7 ,zero carbon emission
 fuel ,subsection 7e7 of section #cj;,c 
of such ,code is amended by adding at   
the end the following new paragraph3    
7#g7 ,zero carbon emission fuel ,for    
purposes of this section1 the term zero 
carbon emission fuel means any fuel that
 does not emit carbon when used as fuel 
to propel a motor vehicle 7including    
electricity1 hydrogen1 or any other     
zero-tailpipe emission producing fuel1  
as determined by the ,secretary of      
,energy for purposes of this section74  
4  7d7 ,effective date ,the amendments  
made by this section shall apply to     
property placed in service after the    
date of the enactment of this ,act4  #c4

 ,tax holiday for businesses placing in 
service zero carbon emission refueling  
property  ,part ,,iii of subchapter ,b  
of chapter #a of the ,internal ,revenue 
,code of #aihf is amended by inserting  
before section #adj the following new   
section3  #aci;,f4 ,zero carbon emission
 refueling property  7a7 ,in general ,in
 the case of any taxpayer who--  7#a7 is
 engaged in the trade or business of    
storing and dispensing fuel into the    
fuel tanks of motor vehicles propelled  
by such fuel1  7#b7 with respect to such
 trade or business places in service any
 qualified alternative fuel vehicle     
refueling property which stores and     
dispenses zero carbon emission fuel1 and
  7#c7 elects the application of this   
section1  gross income shall not include
 any income derived from such trade or  
business 7including any income derived  
from any activities ancillary to such   
trade or business and carried on for the
 convenience of customers refueling     
motor vehicles7 during the #a-year      

period beginning on the date such       
property was placed in service4  7b7    
,special rules and definitions  7#a7    
,point-of-sale charger access fee  7,a7 
,in general ,for purposes of subsection 
7a71 in the case of any qualified       
alternative fuel vehicle refueling      
property the only consideration for the 
use of which is allocable to a portion  
of the purchase price of a vehicle paid 
at the point of sale of such vehicle1   
the taxpayer may elect to treat such    
allocable portion as the only gross     
income derived from the trade or        
business of storing and dispensing fuel 
into the fuel tanks of motor vehicles4  
7,b7 ,limitation ,subparagraph 7,a7     
shall only apply with respect to any    
portion of the purchase price of a      
vehicle the original use of which       
commences with the purchaser and which  
is acquired for use or lease by such    
purchaser and not for resale4  7#b7     
,coordination with alternative fuel     
vehicle refueling property credit ,no   

credit shall be allowed under section   
#cj;,c with respect to any taxable year 
of the taxpayer during which an election
 is in effect under this section4  7#c7 
,special rule for electric vehicle      
supply equipment ,this section shall not
 apply with respect to qualified fuel   
vehicle refueling property that         
dispenses electricity unless such       
property utilizes a ,,dc ,fast ,charge  
or technologically equivalent or        
superior system capable of replenishing 
at least #aej miles of electric-only    
range in not more than #cj minutes4     
7#d7 ,qualified alternative fuel vehicle
 refueling property2 zero carbon        
emission fuel ,for purposes of this     
section1 the terms qualified alternative
 fuel vehicle refueling property and    
zero carbon emission fuel shall have the
 respective meanings given such terms in
 section #cj;,c4  7#e7 ,election ,a     
taxpayer 7including any successor in    
interest7 may only elect the application
 of this section once4  7c7 ,termination

 ,this section shall not apply to any   
property placed in service after        
,december #ca1 #bjbd4  4