,i #aai? ,,congress #b;d ,session ,h4 ,r4 #ajfjg ,,9 ,,! ,,h\se ,,( ,,repres5tatives ,septemb] #bd1 #bjbf,mr4 ,/eube introduc$ ! foll[+ bill2 :i* 0 ref]r$ to ! ,committee on ,ways & ,means ,a ,,bill ,to am5d ! ,int]nal ,rev5ue ,code ( #aihf to repeal c]ta9 excise taxes on diesel fuel1 & = o!r purposes4 #a4 ,%ort title ,?is ,act may be cit$ z ! ,am]ican ,fuel ,af=dability ,act4 #b4 ,repeal ( excise taxes on diesel fuel 7a7 ,section #djda taxes ,section #djda7;a77#a7 ( ! ,int]nal ,rev5ue ,code ( #aihf is h]eby repeal$4 7b7 ,section #djha taxes ,section #djha7;a77#b77;,a7 ( su* ,code is am5d$ by ins]t+ & at ! end ( clause 7i71 by /rik+ 1 & at ! end ( clause 7ii7 & ins]t+ a p]iod1 & by /rik+ clause 7iii74 7c7 ,con=m+ am5dm5ts 7#a7 ,! head+ ( section #djda7;a7 ( su* ,code is am5d$ by /rik+ ,diesel fuel & special motor fuels & ins]t+ ,special motor fuels4 7#b7 ,section #djda7;b77#a77;,c7 ( su* ,code is am5d$ by /rik+ 2 except t su* t]m %all n1 = purposes ( subsection 7a77#a71 include use 9 a diesel-p[]$ tra94 7#c7 ,section #djda7;d7 ( su* ,code is am5d$ by /rik+ p>agraph 7#c7 & by r$esignat+ p>agraphs 7#d7 & 7#e7 z p>agraphs 7#c7 & 7#d74 7#d7 ,section #djha7;a77#b7 ( su* ,code is am5d$ by /rik+ subp>agraph 7,d74 7#e7 ,section #djha ( su* ,code is am5d$ by /rik+ subsection 7c7 & by r$esignat+ subsections 7d7 & 7e7 z subsections 7c7 & 7d74 7#f7 ,section #djha7;c77#a7 ( su* ,code 7z s r$esignat$7 is am5d$ by /rik+ ,! rates ( tax specifi$ 9 clauses 7i7 & 7iii7 ( subsection 7a77#b77;,a7 & ins]t+ ,! rate ( tax specifi$ 9 subsection 7a77#b77;,a77i74 7d7 ,effective date ,! am5dm5ts made by ?is section %all apply to diesel fuel sold1 us$1 remov$1 or ent]$ aft] ! date ( ! enactm5t ( ?is ,act4 #c4 ,transf]s to ,tru/ ,fund 7a7 ,9 g5]al ,! ,secret>y ( ! ,treasury %all transf] f ! g5]al fund to ! ,highway ,tru/ ,fund e/abli%$ "u section #iejc7;a7 ( ! ,int]nal ,rev5ue ,code ( #aihf & ! ,leak+ ,und]gr\nd ,/orage ,tank ,tru/ ,fund e/abli%$ "u section #iejh7;a7 ( su* ,code am\nts equal to ! r$uction 9 am\nts cr$it$ 7b = ?is subsection7 to ea* su* ,tru/ ,fund by reason ( section #b4 7b7 ,coord9ation rules 7#a7 ,leak+ ,und]gr\nd ,/orage ,tank ,tru/ ,fund ,am\nts transf]r$ to ! ,leak+ ,und]gr\nd ,/orage ,tank ,tru/ ,fund "u p>agraph 7#a7 %all be treat$ = purposes ( sections #iejc7;b77#a7 & #iejh7;b77#b7 ( su* ,code z taxes receiv$ 9 ! ,treasury "u section #djha ( su* ,code attributable to ! ,leak+ ,und]gr\nd ,/orage ,tank ,tru/ ,fund f9anc+ rate4 7#b7 ,highway ,tru/ ,fund ,am\nts transf]r$ to ! ,highway ,tru/ ,fund "u p>agraph 7#a7 %all be treat$ = purposes ( section #iejc7;b77#a7 ( su* ,code z taxes receiv$ 9 ! ,treasury "u section #djha ( su* ,code :i* are n attributable to ! ,leak+ ,und]gr\nd ,/orage ,tank ,tru/ ,fund f9anc+ rate4 #d4 ,ref9]y con/ruction inve/m5t cr$it 7a7 ,9 g5]al ,subp>t ,e ( "p ,,iv ( sub*apt] ,a ( *apt] #a ( subtitle ,a ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$ by ins]t+ aft] ,section #dh;,e ! foll[+ new section3 #dh;,f4 ,ref9]y con/ruction inve/m5t cr$it 7a7 ,9 g5]al ,= purposes ( section #df1 ! ref9]y con/ruction inve/m5t cr$it = any taxable ye> is an am\nt equal to #ce p]c5t ( ! qualifi$ inve/m5t = su* taxable ye>4 7b7 ,qualifi$ inve/m5t ,= purposes ( subsection 7a71 ! t]m qualifi$ inve/m5t = any taxable ye> means ! basis ( any qualifi$ prop]ty plac$ 9 s]vice by ! taxpay] dur+ su* taxable ye> :i* is "p ( a qualifi$ facility4 7c7 ,qualifi$ prop]ty ,= purposes ( ?is section1 ! t]m qualifi$ prop]ty means prop]ty-- 7#a7 :i* is-- 7,a7 tangible p]sonal prop]ty1 or 7,b7 o!r tangible prop]ty1 includ+ a build+ or its /ructural compon5ts1 b only if su* prop]ty is us$ z an integral "p ( a qualifi$ facility1 7#b7 ) respect to :i* depreciation 7or amortization 9 lieu ( depreciation7 is all[able1 & 7#c7 ! con/ruction1 recon/ruction1 or erection ( :i* is complet$ by ! taxpay]4 7d7 ,qualifi$ facility 7#a7 ,9 g5]al ,= purposes ( ?is section1 ! t]m qualifi$ facility means a facility-- 7,a7 :i* is a ref9]y locat$ 9 ! ,unit$ ,/ates1 7,b7 :i* is design$ to s]ve ! prim>y purpose ( process+ liquid fuel f crude oil or qualifi$ fuels 7z def9$ 9 section #de,k7c771 or directly f %ale or t> s&s1 7,c7 ! con/ruction ( :i* beg9s aft] ! date ( ! enactm5t ( ?is section & be=e ,janu>y #a1 #bjcb1 & 7,d7 :i* is plac$ 9 s]vice be=e ,janu>y #a1 #bjcg4 7#b7 ,exclusions ,! t]m qualifi$ facility %all n include any facility = :i* any cr$it det]m9$ "u ?is subp>t o!r ?an ! cr$it all[$ "u subsection 7a7 is all[$ "u section #ch = any taxable ye>4 7e7 ,special rules 7#a7 ,c]ta9 progress exp5diture rules made applicable ,rules simil> to ! rules ( subsections 7c77#d7 & 7d7 ( section #df 7z 9 effect on ! day be=e ! date ( ! enactm5t ( ! ,rev5ue ,reconciliation ,act ( #aiij7 %all apply = purposes ( subsection 7a74 7#b7 ,special rule = prop]ty f9anc$ by subsidiz$ en]gy f9anc+ or private activity bonds ,rules simil> to ! rule "u section #de7;b77#c7 %all apply = purposes ( ?is section4 4 7b7 ,cr$it includ$ 9 inve/m5t cr$it ,section #df ( su* ,code is am5d$-- 7#a7 by /rik+ ! p]iod at ! end ( p>agraph 7#g7 & ins]t+ 1 &1 & 7#b7 by add+ at ! end ! foll[+ new p>agraph3 7#h7 ! ref9]y con/ruction inve/m5t cr$it4 4 7c7 ,cl]ical am5dm5t ,! table ( sections = su* subp>t is am5d$ by add+ at ! end ! foll[+ new item3 ,sec4 #dh;,f4 ,ref9]y con/ruction inve/m5t cr$it4 4 7d7 ,effective date ,! am5dm5ts made by ?is section %all apply to prop]ty plac$ 9 s]vice aft] ! date ( ! enactm5t ( ?is ,act4 #e4 ,e/abli%m5t ( ref9]y production cr$it 7a7 ,9 g5]al ,subp>t ,d ( "p ,,iv ( sub*apt] ,a ( *apt] #a ( subtitle ,a ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$ by add+ at ! end ! foll[+ new section3 #de;,,bb4 ,ref9]y production cr$it 7a7 ,9 g5]al ,= purposes ( section #ch1 ! ref9]y production cr$it = any taxable ye> is an am\nt equal to #e c5ts p] gallon ( gasol9e or diesel-- 7#a7 produc$ by ! taxpay] at a qualifi$ newly con/ruct$ ref9]y1 & 7#b7 sold by ! taxpay] to an unrelat$ p]son dur+ ! taxable ye>4 7b7 ,qualifi$ newly con/ruct$ ref9]y ,= purposes ( ?is section1 ! t]m qualifi$ newly con/ruct$ ref9]y means a ref9]y-- 7#a7 :i* is a qualifi$ facility 7z def9$ 9 section #dh;,f7d771 7#b7 :i* 0 plac$ 9 s]vice )9 #aj ye>s ( ! date a gallon ( gasol9e or diesel describ$ 9 subsection 7a7 0 produc$4 4 7b7 ,cr$it includ$ 9 g5]al bus9ess cr$it ,section #ch ( su* ,code is am5d$-- 7#a7 9 p>agraph 7#dj71 by /rik+ plus1 7#b7 9 p>agraph 7#da71 by /rik+ ! p]iod & ins]t+ 1 plus1 & 7#c7 by add+ at ! end ! foll[+ new p>agraph3 7#db7 ! ref9]y production cr$it det]m9$ "u section #de;,,bb7a74 4 7c7 ,cl]ical am5dm5t ,! table ( sections = su* subp>t is am5d$ by add+ at ! end ! foll[+ new item3 ,sec4 #de;,,bb4 ,ref9]y production cr$it4 4 7d7 ,effective date ,! am5dm5ts made by ?is section %all apply to am\nts paid or incurr$ aft] ! date ( ! enactm5t ( ?is ,act4 #f4 ,special all[ance = qualifi$ production prop]ty made p]man5t = gasol9e & diesel production 7a7 ,9 g5]al ,section #afh7n77#b7( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$ by add+ at ! end ! foll[+ new subp>agraph3 7,i7 ,special all[ance made p]man5t = new ref9]y con/ruction ,9 ! case ( prop]ty integral to ! new con/ruction ( a qualifi$ facility describ$ 9 section #dh;,f7d77#a7 7det]m9$ )\t reg>d to subp>agraph 7,c7 ( su* section7-- 7i7 subp>agraph 7,a7 %all be appli$-- 7,i7 9 clause 7v71 )\t reg>d to be=e ,janu>y #a1 #bjbi1 & 7,,ii7 )\t reg>d to clause 7vii71 & 7ii7 ?is p>agraph %all be appli$ )\t reg>d to subp>agraph 7,h74 4 7b7 ,effective date ,! am5dm5ts made by ?is section %all apply to prop]ty ! con/ruction ( :i* beg9s aft] ! date ( ! enactm5t ( ?is ,act4