Library / Laws / 116th / s / S. 2038 / Introduced in Senate
II
116th CONGRESS
1st Session
S. 2038
IN THE SENATE OF THE UNITED STATES
June 27, 2019
Ms. Cortez Masto (for herself, Ms. Smith, and Mrs. Gillibrand) introduced the following bill; which was read twice and referred to the Committee on Finance
A BILL
To amend the Internal Revenue Code of 1986 to extend the credit for alternative fuel vehicle
refueling property, and for other purposes.
1.
Short title
This Act may be cited as the Clean Fuel Infrastructure Act.
2.
Extension of credit for alternative fuel vehicle refueling property
(a)
In general
Subsection (g) of section 30C of the Internal Revenue Code of 1986 is amended by striking December 31, 2017 and inserting December 31, 2021.
(b)
Effective date
The amendments made by this section shall apply to property placed in service after December 31, 2017.
3.
Modification of credit limitation
(a)
In general
Subsection (b) of section 30C of the Internal Revenue Code of 1986 is amended—
(1) by striking with respect to all and inserting with respect to any single item of,
(2) by striking at a location, and
(3) in paragraph (1), by striking a property and inserting any such item of property.
(b)
Effective date
The amendments made by this section shall apply to property placed in service after December 31, 2019.