,i  #aac? ,,congress  #b;d ,session  ,h4
 ,r4 #edeg  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,septemb] #aa1 #bjad  
,mr4 ,murphy ( ,florida 7= himself &    
,mr4 ,d5t7 introduc$ ! foll[+ bill2 :i* 
0 ref]r$ to ! ,committee on ,ways &     
,means  ,a ,,bill  ,to am5d ! ,int]nal  
,rev5ue ,code ( #aihf to provide        
inc5tives = z]o c>bon emissions refuel+ 
prop]ty4  #a4 ,%ort title ,?is ,act may 
be cit$ z ! ,fuel+ ,am]ica's ,future    
,act ( #bjad4  #b4 ,ext5sion &          
modification ( alt]native fuel vehicle  
refuel+ prop]ty cr$it  7a7 ,repeal (    
limitation = z]o c>bon emission fuel    
,p>agraph 7#f7 ( section #cj;,c7e7 ( !  
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
to read z foll[s3  7#f7 ,special rule = 
z]o c>bon emission refuel+ prop]ty ,9 ! 
case ( any prop]ty relat+ to            
z]o-emission fuel1 subsection 7b7 %all n
 apply4  4  7b7 ,ext5sion = z]o c>bon   
emission fuel ,subsection 7g7 ( section 
#cj;,c ( su* ,code 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 ( any prop]ty  
relat+ to z]o c>bon emission fuel1 aft] 
,decemb] #ca1 #bjbd1 &  4  7c7 ,z]o     
c>bon emission fuel ,subsection 7e7 (   
section #cj;,c ( su* ,code is am5d$ by  
add+ at ! end ! foll[+ new p>agraph3    
7#g7 ,z]o c>bon emission fuel ,=        
purposes ( ?is section1 ! t]m z]o c>bon 
emission fuel means any fuel t does n   
emit c>bon :5 us$ z fuel to propel a    
motor vehicle 7includ+ electricity1     
hydrog51 or any o!r z]o-tailpipe        
emission produc+ fuel1 z det]m9$ by !   
,secret>y ( ,en]gy = purposes ( ?is     
section74  4  7d7 ,effective date ,!    
am5dm5ts made by ?is section %all apply 
to prop]ty plac$ 9 s]vice aft] ! date ( 
! enactm5t ( ?is ,act4  #c4 ,tax holiday
 = bus9esses plac+ 9 s]vice z]o c>bon   
emission refuel+ prop]ty  ,"p ,,iii (   
sub*apt] ,b ( *apt] #a ( ! ,int]nal     
,rev5ue ,code ( #aihf is am5d$ by ins]t+
 be=e section #adj ! foll[+ new section3

  #aci;,f4 ,z]o c>bon emission refuel+  
prop]ty  7a7 ,9 g5]al ,9 ! case ( any   
taxpay] :o--  7#a7 is engag$ 9 ! trade  
or bus9ess ( /or+ & disp5s+ fuel into ! 
fuel tanks ( motor vehicles propell$ by 
su* fuel1  7#b7 ) respect to su* trade  
or bus9ess places 9 s]vice any qualifi$ 
alt]native fuel vehicle refuel+ prop]ty 
:i* /ores & disp5ses z]o c>bon emission 
fuel1 &  7#c7 elects ! application ( ?is
 section1  gross income %all n include  
any income d]iv$ f su* trade or bus9ess 
7includ+ any income d]iv$ f any         
activities ancill>y to su* trade or     
bus9ess & c>ri$ on = ! conv5i5ce (      
cu/om]s refuel+ motor vehicles7 dur+ !  
#a-ye> p]iod beg9n+ on ! date su*       
prop]ty 0 plac$ 9 s]vice4  7b7 ,special 
rules & def9itions  7#a7 ,po9t-(-sale   
*>g] access fee  7,a7 ,9 g5]al ,=       
purposes ( subsection 7a71 9 ! case (   
any qualifi$ alt]native fuel vehicle    
refuel+ prop]ty ! only consid]ation = ! 
use ( :i* is allocable to a portion ( ! 
pur*ase price ( a vehicle paid at ! po9t

 ( sale ( su* vehicle1 ! taxpay] may    
elect to treat su* allocable portion z !
 only gross income d]iv$ f ! trade or   
bus9ess ( /or+ & disp5s+ fuel into !    
fuel tanks ( motor vehicles4  7,b7      
,limitation ,subp>agraph 7,a7 %all only 
apply ) respect to any portion ( !      
pur*ase price ( a vehicle ! orig9al use 
( :i* comm5ces ) ! pur*as] & :i* is     
acquir$ = use or lease by su* pur*as] & 
n = resale4  7#b7 ,coord9ation )        
alt]native fuel vehicle refuel+ prop]ty 
cr$it ,no cr$it %all be all[$ "u section
 #cj;,c ) respect to any taxable ye> ( !
 taxpay] dur+ :i* an election is 9      
effect "u ?is section4  7#c7 ,special   
rule = electric vehicle supply equipm5t 
,?is section %all n apply ) respect to  
qualifi$ fuel vehicle refuel+ prop]ty t 
disp5ses electricity unless su* prop]ty 
utilizes a ,,dc ,fa/ ,*>ge or           
te*nologically equival5t or sup]ior     
sy/em capable ( repl5i%+ at lea/ #aej   
miles ( electric-only range 9 n m ?an   
#cj m9utes4  7#d7 ,qualifi$ alt]native  

fuel vehicle refuel+ prop]ty2 z]o c>bon 
emission fuel ,= purposes ( ?is section1
 ! t]ms qualifi$ alt]native fuel vehicle
 refuel+ prop]ty & z]o c>bon emission   
fuel %all h ! respective mean+s giv5 su*
 t]ms 9 section #cj;,c4  7#e7 ,election 
,a taxpay] 7includ+ any successor 9     
int]e/7 may only elect ! application (  
?is section once4  7c7 ,t]m9ation ,?is  
section %all n apply to any prop]ty     
plac$ 9 s]vice aft] ,decemb] #ca1 #bjbd4
  4