,i  #aad? ,,congress  #a/ ,session  ,h4 
,r4 #cega  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,septemb] #ah1 #bjae  
,mr4 ,l>son ( ,connecticut 7= himself1  
,mr4 ,gibson1 & ,mr4 ,tonko7 introduc$ !
 foll[+ bill2 :i* 0 ref]r$ to !         
,committee on ,ways & ,means  ,a ,,bill 
,to ext5d & modify c]ta9 provisions ( ! 
,int]nal ,rev5ue ,code ( #aihf relat+ to
 fuel cells & hydrog54  #a4 ,%ort title 
,?is ,act may be cit$ z ! ,fuel ,cell   
,tax ,ext5d]s ,act ( #bjae4  #b4        
,ext5sion & modification ( fuel cell    
cr$its  7a7 ,ext5sion ( resid5tial en]gy
 effici5t prop]ty cr$it = qualifi$ fuel 
cell prop]ty  7#a7 ,9 g5]al ,section    
#be;,d7g7 ( ! ,int]nal ,rev5ue ,code (  
#aihf is am5d$ by ins]t+ aft] prop]ty   
plac$ 9 s]vice aft] ,decemb] #ca1 #bjaf 
! foll[+3 7,decemb] #ca1 #bjba1 9 ! case
 ( qualifi$ fuel cell prop]ty 7z def9$ 9
 section #dh7;c77#a7774  7#b7 ,effective
 date ,! am5dm5t made by ?is subsection 
%all apply to prop]ty plac$ 9 s]vice    
aft] ! date ( ! enactm5t ( ?is ,act4    

7b7 ,ext5sion ( en]gy cr$it  7#a7 ,9    
g5]al ,section #dh7;c77#a77;,d7 ( !     
,int]nal ,rev5ue ,code ( #aihf is       
am5d$-- 7,a7 by /rik+ = any p]iod &     
ins]t+ on :i* con/ruction 0 comm5c$1 &  
7,b7 by /rik+ ,decemb] #ca1 #bjaf &     
ins]t+ ,decemb] #ca1 #bjba4  7#b7       
,effective date ,! am5dm5ts made by ?is 
subsection %all apply to prop]ty on :i* 
con/ruction 0 comm5c$ aft] ! date ( !   
enactm5t ( ?is ,act4  #c4 ,ext5sion &   
modification ( hydrog5-relat$ cr$its    
7a7 ,ext5sion ( alt]native motor vehicle
 cr$it  7#a7 ,9 g5]al ,section          
#cj;,b7k77#a7 ( ! ,int]nal ,rev5ue ,code
 ( #aihf is am5d$ by /rik+ ,decemb] #ca1
 #bjad & ins]t+ ,decemb] #ca1 #bjba4    
7#b7 ,effective date ,! am5dm5t made by 
?is subsection %all apply to prop]ty    
pur*as$ aft] ,decemb] #ca1 #bjad4  7b7  
,ext5sion & modification ( alt]native   
fuel vehicle refuel+ prop]ty cr$it  7#a7
 ,ext5sion ,section #cj;,c7g7 ( !       
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by /rik+ plac$ 9 s]vice aft] ,decemb]   

#ca1 #bjad & ins]t+ ! foll[+3 plac$ 9   
s]vice-- 7#a7 9 ! case ( prop]ty relat+ 
to hydrog51 aft] ,decemb] #ca1 #bjba1 & 
7#b7 9 ! case ( any o!r prop]ty1 aft]   
,decemb] #ca1 #bjad  4  7#b7 ,increase 9
 limitation ,section #cj;,c7b7 ( !      
,int]nal ,rev5ue ,code ( #aihf is       
am5d$-- 7,a7 9 p>agraph 7#a7 by /rik+ 1 
& & ins]t+ t does n relate to hydrog511 
7,b7 by r$esignat+ p>agraph 7#b7 z      
p>agraph 7#c71 &  7,c7 by ins]t+ aft]   
p>agraph 7#a7 ! foll[+ new p>agraph3    
7#b7 #bjj1jjj 9 ! case ( a prop]ty ( a  
"* subject to an all[ance = depreciation
 t relates to hydrog51 &  4  7#c7       
,expansion ( cr$it = hydrog5-relat$     
alt]native fuel vehicle refuel+ prop]ty 
7,a7 ,9 g5]al ,section #cj;,c7c7 ( !    
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by /rik+ & at ! end ( p>agraph 7#a71 by 
/rik+ ! p]iod at ! end ( p>agraph 7#b7 &
 ins]t+ 1 &1 & by add+ at ! end ! foll[+
 new p>agraph3  7#c7 ) 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 vehicles4  4  7,b7 ,specifi$ 
(f-highway vehicles def9$ ,section      
#cj;,c7e7 ( su* ,code is am5d$ by /rik+ 
p>agraph 7#f7 & ins]t+ ! foll[+3  7#f7  
,specifi$ (f-highway vehicles ,=        
purposes ( subsection 7c77#c7--  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  7#d7 ,effective date ,! am5dm5ts   
made by ?is subsection %all apply to    
prop]ty plac$ 9 s]vice aft] ,decemb]    
#ca1 #bjad4  7c7 ,ext5sion &            
modification ( alt]native fuel cr$it =  
hydrog5  7#a7 ,ext5sion ,section        
#fdbf7;d77#e7 ( ! ,int]nal ,rev5ue ,code
 ( #aihf is am5d$ by ins]t+ aft]        
,decemb] #ca1 #bjad ! foll[+3 7,decemb] 
#ca1 #bjba1 9 ! case ( any sale or use  
involv+ hydrog574  7#b7 ,expansion (    
cr$it to all hydrog5 ,section           
#fdbf7;d77#b77;,d7 ( su* ,code is am5d$ 
by /rik+ liquefi$ hydrog5 & ins]t+      
hydrog54  7#c7 ,effective date ,!       
am5dm5ts made by ?is subsection %all    
apply to prop]ty sold or us$ aft]       
,decemb] #ca1 #bjad4