,i  #aadth ,,congress  #ast ,session    
,h4 ,r4 #cega  ,,in ,,the ,,house ,,of  
,,representatives  ,september #ah1 #bjae
 ,mr4 ,larson of ,connecticut 7for      
himself1 ,mr4 ,gibson1 and ,mr4 ,tonko7 
introduced the following bill2 which was
 referred to the ,committee on ,ways and
 ,means  ,a ,,bill  ,to extend and      
modify certain provisions of the        
,internal ,revenue ,code of #aihf       
relating to fuel cells and hydrogen4    
#a4 ,short title ,this ,act may be cited
 as the ,fuel ,cell ,tax ,extenders ,act
 of #bjae4  #b4 ,extension and          
modification of fuel cell credits  7a7  
,extension of residential energy        
efficient property credit for qualified 
fuel cell property  7#a7 ,in general    
,section #be;,d7g7 of the ,internal     
,revenue ,code of #aihf is amended by   
inserting after property placed in      
service after ,december #ca1 #bjaf the  
following3 7,december #ca1 #bjba1 in the
 case of qualified fuel cell property   
7as defined in section #dh7;c77#a7774   

7#b7 ,effective date ,the amendment made
 by this subsection shall apply to      
property placed in service after the    
date of the enactment of this ,act4  7b7
 ,extension of energy credit  7#a7 ,in  
general ,section #dh7;c77#a77;,d7 of the
 ,internal ,revenue ,code of #aihf is   
amended-- 7,a7 by striking for any      
period and inserting on which           
construction was commenced1 and  7,b7 by
 striking ,december #ca1 #bjaf and      
inserting ,december #ca1 #bjba4  7#b7   
,effective date ,the amendments made by 
this subsection shall apply to property 
on which construction was commenced     
after the date of the enactment of this 
,act4  #c4 ,extension and modification  
of hydrogen-related credits  7a7        
,extension of alternative motor vehicle 
credit  7#a7 ,in general ,section       
#cj;,b7k77#a7 of the ,internal ,revenue 
,code of #aihf is amended by striking   
,december #ca1 #bjad and inserting      
,december #ca1 #bjba4  7#b7 ,effective  
date ,the amendment made by this        

subsection shall apply to property      
purchased after ,december #ca1 #bjad4   
7b7 ,extension and modification of      
alternative fuel vehicle refueling      
property credit  7#a7 ,extension        
,section #cj;,c7g7 of the ,internal     
,revenue ,code of #aihf is amended by   
striking placed in service after        
,december #ca1 #bjad and inserting the  
following3 placed in service-- 7#a7 in  
the case of property relating to        
hydrogen1 after ,december #ca1 #bjba1   
and  7#b7 in the case of any other      
property1 after ,december #ca1 #bjad  4 
7#b7 ,increase in limitation ,section   
#cj;,c7b7 of the ,internal ,revenue     
,code of #aihf is amended-- 7,a7 in     
paragraph 7#a7 by striking 1 and and    
inserting that does not relate to       
hydrogen11  7,b7 by redesignating       
paragraph 7#b7 as paragraph 7#c71 and   
7,c7 by inserting after paragraph 7#a7  
the following new paragraph3  7#b7      
#bjj1jjj in the case of a property of a 
character subject to an allowance for   

depreciation that relates to hydrogen1  
and  4  7#c7 ,expansion of credit for   
hydrogen-related alternative fuel       
vehicle refueling property  7,a7 ,in    
general ,section #cj;,c7c7 of the       
,internal ,revenue ,code of #aihf is    
amended by striking and at the end of   
paragraph 7#a71 by striking the period  
at the end of paragraph 7#b7 and        
inserting 1 and1 and by adding at the   
end the following new paragraph3  7#c7  
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 vehicles4  4  7,b7          
,specified off-highway vehicles defined 
,section #cj;,c7e7 of such ,code is     
amended by striking paragraph 7#f7 and  
inserting the following3  7#f7          
,specified off-highway vehicles ,for    
purposes of subsection 7c77#c7--  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  7#d7 ,effective date ,the    
amendments made by this subsection shall
 apply to property placed in service    
after ,december #ca1 #bjad4  7c7        
,extension and modification of          
alternative fuel credit for hydrogen    
7#a7 ,extension ,section #fdbf7;d77#e7  

of the ,internal ,revenue ,code of #aihf
 is amended by inserting after ,december
 #ca1 #bjad the following3 7,december   
#ca1 #bjba1 in the case of any sale or  
use involving hydrogen74  7#b7          
,expansion of credit to all hydrogen    
,section #fdbf7;d77#b77;,d7 of such     
,code is amended by striking liquefied  
hydrogen and inserting hydrogen4  7#c7  
,effective date ,the amendments made by 
this subsection shall apply to property 
sold or used after ,december #ca1 #bjad4