,,ii  #aac? ,,congress  #b;d ,session   
,s4 #begc  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,july #i1 #bjad ,mr4   
,blum5?al introduc$ ! foll[+ bill2 :i* 0
 read twice & ref]r$ to ! ,committee on 
,f9ance  ,a ,,bill  ,to am5d ! ,int]nal 
,rev5ue ,code ( #aihf to increase1 exp&1
 & ext5d ! cr$it = hydrog5-relat$       
alt]native fuel vehicle refuel+ prop]ty 
& to increase ! inve/m5t cr$it = m      
effici5t fuel cells4  #a4  ,%ort title  
,?is ,act may be cit$ z ! ,fuel ,cell & 
,hydrog5 ,infra/ructure ,act ( #bjad4   
#b4  ,expansion ( cr$it = hydrog5-relat$
 alt]native fuel vehicle refuel+ prop]ty
  7a7  ,increase 9 cr$it p]c5tage       
,subsection 7a7 ( section #cj;,c ( !    
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by ins]t+ 7#ej p]c5t 9 ! case ( prop]ty 
relat+ to hydrog57 aft] #cj p]c5t4  7b7 
,no doll> limitation  ,subsection 7b7 ( 
section #cj;,c ( ! ,int]nal ,rev5ue     
,code ( #aihf is am5d$ by add+ at ! end 
! foll[+ flu% s5t5ce3  ,! prec$+ s5t5ce 
%all n apply 9 ! case ( prop]ty relat$  

to hydrog54 4  7c7  ,cr$it all[able =   
refuel+ prop]ty = c]ta9 motor vehicles  
design$ = c>ry+ or t[+ loads  7#a7  ,9  
g5]al  ,subsection 7c7 ( section #cj;,c 
( ! ,int]nal ,rev5ue ,code ( #aihf is   
am5d$ by /rik+ & at ! end ( p>agraph    
7#a71 by r$esignat+ p>agraph 7#b7 z     
p>agraph 7#c71 & by ins]t+ aft] p>agraph
 7#a7 ! foll[+ new p>agraph3  7#b7 )    
respect to prop]ty describ$ 9 section   
#agi;,a7d77#c77;,a7 = ! /orage or       
disp5s+ ( fuel at lea/ #he p]c5t ( !    
volume ( :i* consi/s ( hydrog51 !       
ref]5ce to motor vehicles 9 section     
#agi;,a7d77#c77;,a7 includes specifi$   
(f-highway vehicles1 &  4  7#b7         
,specifi$ (f-highway vehicles def9$     
,subsection 7e7 ( section #cj;,c ( su*  
,code is am5d$ by add+ at ! end ! foll[+
 new p>agraph3  7#g7  ,specifi$         
(f-highway vehicles  ,= purposes (      
subsection 7c77#b7--  7,a7  ,9 g5]al  ,!
 t]m specifi$ (f-highway vehicles means 
all types ( vehicles propell$ by motor t
 are design$ = c>ry+ or t[+ loads f "o  

place to ano!r1 reg>dless ( ! type (    
load or mat]ial c>ri$ or t[$ & :e!r or n
 ! vehicle is regi/]$ or requir$ to be  
regi/]$ = highway use1 includ+ =k lift  
trucks us$ to c>ry loads at railroad    
/ations1 indu/rial plants1 & w>eh\ses4  
7,b7  ,exceptions  ,su* t]m does n      
include--  7i7 f>m tractors1 tr5*       
digg]s1 p[] %ovels1 bulldoz]s1 road     
grad]s or roll]s1 & simil> equipm5t :i* 
does n c>ry or t[ a load1 &  7ii7 any   
vehicle t op]ates exclusively on a rail 
or rails4  4  7d7  ,cr$it = hydrog5     
prop]ty ext5d$ ?r\gh #bjaf  ,p>agraph   
7#a7 ( section #cj;,c7g7 ( ! ,int]nal   
,rev5ue ,code ( #aihf is am5d$ by /rik+ 
,decemb] #ca1 #bjad & ins]t+ ,decemb]   
#ca1 #bjaf4  7e7  ,effective date  7#a7 
,9 g5]al  ,! am5dm5ts made by           
subsections 7a7 & 7c7 %all apply to     
prop]ty plac$ 9 s]vice aft] ! date ( !  
enactm5t ( ?is ,act 9 taxable ye>s end+ 
aft] su* date4  7#b7  ,repeal (         
limitation  ,! am5dm5t made by          
subsection 7b7 %all apply to taxable    

ye>s beg9n+ aft] ! date ( ! enactm5t (  
?is ,act4  7#c7  ,hydrog5 refuel+       
prop]ty  ,! am5dm5t made by subsection  
7d7 %all apply to prop]ty plac$ 9 s]vice
 aft] ,decemb] #ca1 #bjad4  #c4         
,increas$ inve/m5t cr$it = m effici5t   
fuel cells  7a7  ,increas$ p]c5tage     
7#a7  ,9 g5]al  ,subp>agraph 7,a7 (     
section #dh7;a77#b7 ( ! ,int]nal ,rev5ue
 ,code ( #aihf is am5d$ by /rik+ & at ! 
end ( clause 7i71 by r$esignat+ clause  
7ii7 z clause 7iv71 & by ins]t+ aft]    
clause 7i7 ! foll[+ new clauses3  7ii7  
#dj p]c5t 9 ! case ( qualifi$ fuel cell 
prop]ty us$ 9 a comb9$ heat & p[] sy/em 
hav+ an en]gy effici5cy p]c5tage 7z     
def9$ 9 section #dh7;c77#c77;,c77 ( at  
lea/ #fj p]c5t b less ?an #gj p]c5t1    
7iii7 #ej p]c5t 9 ! case ( qualifi$ fuel
 cell prop]ty us$ 9 su* a sy/em hav+ an 
en]gy effici5cy p]c5tage 7z s def9$7 (  
#gj p]c5t or m1 &  4  7#b7  ,con=m+     
am5dm5ts  7,a7 ,subclause 7,i7 ( section
 #dh7;a77#b77;,a77i7 ( su* ,code is     
am5d$ by ins]t+ n describ$ 9 clause 7ii7

 or 7iii7 be=e ! comma4  7,b7 ,clause   
7iv7 ( section #dh7;a77#b77;,a7 ( su*   
,code1 z r$esignat$ by p>agraph 7#a71 is
 am5d$ by /rik+ to :i* clause 7i7 does n
 apply & ins]t+ to :i* none ( ! prec$+  
clauses apply4  7b7  ,increas$ maximum  
cr$it  ,subp>agraph 7,b7 ( section      
#dh7;c77#a7 ( su* ,code is am5d$ to read
 z foll[s3  7,b7  ,limitation  ,9 ! case
 ( qualifi$ fuel cell prop]ty plac$ 9   
s]vice dur+ ! taxable ye>1 ! cr$it      
o!rwise det]m9$ "u subsection 7a7 = su* 
ye> ) respect to su* prop]ty %all n     
exce$ an am\nt equal to--  7i7 9 ! case 
( prop]ty describ$ 9 subsection         
7a77#b77;,a77i77,i71 #a1ejj = ea* #j4e  
kil[att ( capacity ( su* prop]ty1  7ii7 
9 ! case ( prop]ty describ$ 9 subsection
 7a77#b77;,a77ii71 #b1jjj = ea* #j4e    
kil[att ( capacity ( su* prop]ty1 &     
7iii7 9 ! case ( prop]ty describ$ 9     
subsection 7a77#b77;,a77iii71 #b1ejj =  
ea* #j4e kil[att ( capacity ( su*       
prop]ty4  4  7c7  ,effective date  ,!   
am5dm5ts made by ?is section %all apply 

to taxable ye>s beg9n+ aft] ! date ( !  
enactm5t ( ?is ,act4