I 

109TH CONGRESS 

1ST SESSION H. R. 3274 

To amend the Internal Revenue Code of 1986 to extend the deduction for 

qualified clean-fuel vehicle refueling property and to amend the Clean 

Air Act to make ethanol fuels more available to motorists. 

IN THE HOUSE OF REPRESENTATIVES 

JULY 13, 2005 

Mr. SAXTON (for himself and Mr. GERLACH) introduced the following bill; 

which was referred to the Committee on Ways and Means, and in addition to the Committee on Energy and Commerce, for a period to be subsequently determined by the Speaker, in each case for consideration of 

such provisions as fall within the jurisdiction of the committee concerned 

A BILL 

To amend the Internal Revenue Code of 1986 to extend 

the deduction for qualified clean-fuel vehicle refueling 

property and to amend the Clean Air Act to make ethanol fuels more available to motorists. 

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 
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1 SECTION 1. EXTENSION OF DEDUCTION FOR QUALIFIED 

2 CLEAN-FUEL VEHICLE REFUELING PROP3 ERTY. 

4 (a) IN GENERAL.—Subsection (f) of section 179A of 

5 the Internal Revenue Code of 1986 (relating to termi6 nation) is amended to read as follows: 

7 ‘‘(f) TERMINATION.— This section shall not apply 

8 to— 

9 ‘‘(1) any qualified clean-fuel vehicle property 

10 placed in service after December 31, 2006, or 

11 ‘‘(2) any qualified clean-fuel vehicle refueling 

12 property placed in service after December 31, 

13 2013.’’. 

14 (b) PHASEOUT FOR QUALIFIED CLEAN-FUEL VEHI15 CLE REFUELING PROPERTY.—Paragraph (2) of section 

16 179A(b) of such Code (relating to qualified clean-fuel vehi17 cle refueling property) is amended by adding at the end 

18 the following new subparagraph: 

19 ‘‘(D) PHASEOUT.— 

20 ‘‘(i) IN GENERAL.—In the case of any 

21 qualified clean-fuel vehicle refueling prop22 erty placed in service after December 31, 

23 2010, the limit otherwise allowable under 

24 subparagraph (A) shall be reduced by the 

25 applicable percentage. 
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1 ‘‘(ii) APPLICABLE PERCENTAGE.—For 

2 purposes of clause (i), the applicable per3 centage is the percentage determined in ac4 cordance with the following table: 

‘‘In the case of property placed in service in: 

The applicable percentage is: 

2011 ................................................................................................ 25 percent

2012 ................................................................................................ 50 percent

2013 ................................................................................................ 75 percent’’. 

5 (c) EFFECTIVE DATE.—The amendments made by 

6 this section shall apply to property placed in service after 

7 December 31, 2006. 

8 SEC. 2. AVAILABILITY OF ETHANOL FUEL TO MOTORISTS. 

9 Section 211 of the Clean Air Act (42 U.S.C.7545) 

10 is amended by adding the following at the end thereof: 

11 ‘‘(p) AVAILABILITY OF ENTHANOL FUEL TO MOTOR12 ISTS.—Beginning on the date that is 5 years after the date 

13 of the enactment of this subsection, each person selling 

14 gasoline at retail at a location where there are eight or 

15 more pumps for dispensing fuel to motor vehicles shall op16 erate at least one pump at that location for the sale at 

17 retail of a fuel containing at least 85 percent ethanol.’’. 

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