,,ii  #aacth ,,congress  #b;d ,session  
,s4 #begc  ,,in ,,the ,,senate ,,of     
,,the ,,united ,,states  ,july #i1 #bjad
 ,mr4 ,blumenthal introduced the        
following bill2 which was read twice and
 referred to the ,committee on ,finance 
,a ,,bill  ,to amend the ,internal      
,revenue ,code of #aihf to increase1    
expand1 and extend the credit for       
hydrogen-related alternative fuel       
vehicle refueling property and to       
increase the investment credit for more 
efficient fuel cells4  #a4  ,short title
  ,this ,act may be cited as the ,fuel  
,cell and ,hydrogen ,infrastructure ,act
 of #bjad4  #b4  ,expansion of credit   
for hydrogen-related alternative fuel   
vehicle refueling property  7a7         
,increase in credit percentage          
,subsection 7a7 of section #cj;,c of the
 ,internal ,revenue ,code of #aihf is   
amended by inserting 7#ej percent in the
 case of property relating to hydrogen7 
after #cj percent4  7b7  ,no dollar     
limitation  ,subsection 7b7 of section  

#cj;,c of the ,internal ,revenue ,code  
of #aihf is amended by adding at the end
 the following flush sentence3  ,the    
preceding sentence shall not apply in   
the case of property related to         
hydrogen4 4  7c7  ,credit allowable for 
refueling property for certain motor    
vehicles designed for carrying or towing
 loads  7#a7  ,in general  ,subsection  
7c7 of section #cj;,c of the ,internal  
,revenue ,code of #aihf 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 with respect to        
property described in section           
#agi;,a7d77#c77;,a7 for the storage or  
dispensing of fuel at least #he percent 
of the volume of which consists of      
hydrogen1 the reference to motor        
vehicles in section #agi;,a7d77#c77;,a7 
includes specified off-highway vehicles1
 and  4  7#b7  ,specified off-highway   
vehicles defined  ,subsection 7e7 of    

section #cj;,c of such ,code is amended 
by adding at the end the following new  
paragraph3  7#g7  ,specified off-highway
 vehicles  ,for purposes of subsection  
7c77#b7--  7,a7  ,in general  ,the term 
specified off-highway vehicles means all
 types of vehicles propelled by motor   
that are designed for carrying or towing
 loads from one place to another1       
regardless of the type of load or       
material carried or towed and whether or
 not the vehicle is registered or       
required to be registered for highway   
use1 including fork lift trucks used to 
carry loads at railroad stations1       
industrial plants1 and warehouses4  7,b7
  ,exceptions  ,such term does not      
include--  7i7 farm tractors1 trench    
diggers1 power shovels1 bulldozers1 road
 graders or rollers1 and similar        
equipment which does not carry or tow a 
load1 and  7ii7 any vehicle that        
operates exclusively on a rail or rails4
  4  7d7  ,credit for hydrogen property 
extended through #bjaf  ,paragraph 7#a7 

of section #cj;,c7g7 of the ,internal   
,revenue ,code of #aihf is amended by   
striking ,december #ca1 #bjad and       
inserting ,december #ca1 #bjaf4  7e7    
,effective date  7#a7  ,in general  ,the
 amendments made by subsections 7a7 and 
7c7 shall apply to property placed in   
service after the date of the enactment 
of this ,act in taxable years ending    
after such date4  7#b7  ,repeal of      
limitation  ,the amendment made by      
subsection 7b7 shall apply to taxable   
years beginning after the date of the   
enactment of this ,act4  7#c7  ,hydrogen
 refueling property  ,the amendment made
 by subsection 7d7 shall apply to       
property placed in service after        
,december #ca1 #bjad4  #c4  ,increased  
investment credit for more efficient    
fuel cells  7a7  ,increased percentage  
7#a7  ,in general  ,subparagraph 7,a7 of
 section #dh7;a77#b7 of the ,internal   
,revenue ,code of #aihf is amended by   
striking and at the end of clause 7i71  
by redesignating clause 7ii7 as clause  

7iv71 and by inserting after clause 7i7 
the following new clauses3  7ii7 #dj    
percent in the case of qualified fuel   
cell property used in a combined heat   
and power system having an energy       
efficiency percentage 7as defined in    
section #dh7;c77#c77;,c77 of at least   
#fj percent but less than #gj percent1  
7iii7 #ej percent in the case of        
qualified fuel cell property used in    
such a system having an energy          
efficiency percentage 7as so defined7 of
 #gj percent or more1 and  4  7#b7      
,conforming amendments  7,a7 ,subclause 
7,i7 of section #dh7;a77#b77;,a77i7 of  
such ,code is amended by inserting not  
described in clause 7ii7 or 7iii7 before
 the comma4  7,b7 ,clause 7iv7 of       
section #dh7;a77#b77;,a7 of such ,code1 
as redesignated by paragraph 7#a71 is   
amended by striking to which clause 7i7 
does not apply and inserting to which   
none of the preceding clauses apply4    
7b7  ,increased maximum credit          
,subparagraph 7,b7 of section           

#dh7;c77#a7 of such ,code is amended to 
read as follows3  7,b7  ,limitation  ,in
 the case of qualified fuel cell        
property placed in service during the   
taxable year1 the credit otherwise      
determined under subsection 7a7 for such
 year with respect to such property     
shall not exceed an amount equal to--   
7i7 in the case of property described in
 subsection 7a77#b77;,a77i77,i71 #a1ejj 
for each #j4e kilowatt of capacity of   
such property1  7ii7 in the case of     
property described in subsection        
7a77#b77;,a77ii71 #b1jjj for each #j4e  
kilowatt of capacity of such property1  
and  7iii7 in the case of property      
described in subsection                 
7a77#b77;,a77iii71 #b1ejj for each #j4e 
kilowatt of capacity of such property4  
4  7c7  ,effective date  ,the amendments
 made by this section shall apply to    
taxable years beginning after the date  
of the enactment of this ,act4