,i  #aai? ,,congress  #b;d ,session  ,h4
 ,r4 #ajhhi  ,,9 ,,! ,,h\se ,,(         
,,repres5tatives  ,octob] #bb1 #bjbf,mr4
 ,ma/ introduc$ ! foll[+ bill2 :i* 0    
ref]r$ to ! ,committee on ,ways & ,means
  ,a ,,bill  ,to am5d ! ,int]nal ,rev5ue
 ,code ( #aihf to e/abli% ! retail motor
 fuel cr$it4  #a4 ,%ort title  ,?is ,act
 may be cit$ z ! ,giv+ ,am]icans ,sav+s 
,act ( #bjbf or ! ,,gas ,act ( #bjbf4   
#b4 ,retail motor fuel cr$it  7a7 ,9    
g5]al ,subp>t ,c ( "p ,,iv ( sub*apt] ,a
 ( *apt] #a ( ! ,int]nal ,rev5ue ,code (
 #aihf is am5d$ by ins]t+ aft] section  
#cf;,b ! foll[+ new section3  #cf;,c4   
,retail motor fuel cr$it  7a7 ,all[ance 
( cr$it ,9 ! case ( an individual1 !re  
%all be all[$ z a cr$it aga9/ ! tax     
impos$ by ?is subtitle an am\nt equal to
 ! qualifi$ motor vehicle fuel exp5ses (
 ! individual = ! taxable ye>4  7b7     
,qualifi$ motor vehicle fuel exp5ses ,= 
purposes ( ?is section1 ! t]m qualifi$  
motor vehicle fuel exp5ses means ! am\nt
 paid or incurr$ by ! taxpay] to pur*ase

 gasol9e or diesel fuel = p]sonal use 9 
a motor vehicle or to re*>ge an electric
 motor vehicle = p]sonal use4  7c7      
,d5ial ( d\ble b5efit ,no cr$it or      
d$uction %all be all[$ "u any o!r       
provision ( ! ,int]nal ,rev5ue ,code (  
#aihf ) respect to any exp5se tak5 into 
acc\nt "u subsection 7a7 = ! taxable    
ye>4  7d7 ,regulations ,! ,secret>y %all
 issue su* regulations or o!r guidance z
 may be necess>y or appropriate to c>ry 
out ! purposes ( ?is section4  4  7b7   
,con=m+ am5dm5ts  7#a7 ,section         
#fbaa7;b77#d77;,a7 ( ! ,int]nal ,rev5ue 
,code ( #aihf is am5d$ by ins]t+ 1      
#cf;,c aft] #cf;,b4  7#b7 ,section      
#acbd7;b77#b7 ( title #ca1 ,unit$ ,/ates
 ,code1 is am5d$ by ins]t+ 1 #cf;,c aft]
 1 #cf;,b4  7#c7 ,! table ( sections =  
subp>t ,c ( "p ,,iv ( sub*apt] ,a (     
*apt] #a ( ! ,int]nal ,rev5ue ,code (   
#aihf is am5d$ by ins]t+ aft] ! item    
relat+ to section #cf;,b ! foll[+ new   
item3  ,sec4 #cf;,c4 ,retail motor fuel 
cr$it4  4  7c7 ,effective date ,!       

am5dm5ts made by ?is section %all apply 
to am\nts paid or incurr$ aft] ,decemb] 
#ca1 #bjbf4