I 

111TH CONGRESS 

1ST SESSION H. R. 1757 

To amend the Internal Revenue Code of 1986 to encourage increased access 

to alternative fuels. 

IN THE HOUSE OF REPRESENTATIVES 

MARCH 26, 2009 

Ms. HERSETH SANDLIN (for herself and Mr. SHIMKUS) introduced the 

following bill; which was referred to the Committee on Ways and Means 

A BILL 

To amend the Internal Revenue Code of 1986 to encourage 

increased access to alternative fuels. 

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 

3 SECTION 1. SHORT TITLE. 

4 This Act may be cited as the ‘‘E85 and Biodiesel Ac5 cess Act of 2009’’. 

6 SEC. 2. INCREASED ALTERNATIVE FUEL VEHICLE REFUEL7 ING PROPERTY CREDIT IN QUALIFIED 

8 STATES. 

9 (a) IN GENERAL.—Section 30C of the Internal Rev10 enue Code of 1986 (relating to alternative fuel vehicle reVerDate Nov 24 2008 02:11 Mar 28, 2009 Jkt 079200 PO 00000 Frm 00001 Fmt 6652 Sfmt 6201 E:\BILLS\H1757.IH H1757

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1 fueling property credit) is amended by redesignating sub2 section (g) as subsection (h) and inserting after subsection 

3 (f) the following new subsection: 

4 ‘‘(g) SPECIAL RULE.— 

5 ‘‘(1) IN GENERAL.—In the case of property 

6 placed in service by the taxpayer during the taxable 

7 year within a qualified State— 

8 ‘‘(A) subsection (a) shall be applied by 

9 substituting ‘50 percent’ for ‘30 percent’, and 

10 ‘‘(B) subsection (b)(1) shall be applied by 

11 substituting ‘$100,000’ for ‘$30,000’. 

12 ‘‘(2) QUALIFIED STATE.—For purposes of this 

13 subsection— 

14 ‘‘(A) IN GENERAL.—The term ‘qualified 

15 State’ means, with respect to any taxable year, 

16 any State with respect to which a determination 

17 described in subparagraph (B) has not been 

18 made for any calendar year ending before such 

19 taxable year begins. 

20 ‘‘(B) DETERMINATION OF THRESHOLD

21 MARKET PENETRATION.—The Secretary of En22 ergy, in consultation with the Secretary of 

23 Transportation, shall issue a determination not 

24 later than April 30 of the calendar year fol25 lowing the first calendar year during which 15 


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1 percent of the retail fuel facilities within such 

2 State store and dispense clean-burning fuel de3 scribed in subsection (c)(2).’’. 

4 (b) EFFECTIVE DATE.—The amendments made by 

5 this section shall apply to property placed in service after 

6 the date of the enactment of this Act. 

7 SEC. 3. CLARIFICATION WITH RESPECT TO DUAL-USE 

8 QUALIFIED ALTERNATIVE FUEL VEHICLE RE9 FUELING PROPERTY. 

10 (a) IN GENERAL.—For purposes of section 30C of 

11 the Internal Revenue Code of 1986, in the case of qualified 

12 alternative fuel vehicle refueling property (as defined in 

13 such section) which is used for the storage or dispensing 

14 of any clean-burning fuel described in subsection (c)(2) 

15 of such section and fuel other than such a clean-burning 

16 fuel, the credit under subsection (a) of such section shall 

17 be determined without reference to the cost of property 

18 for the storage and dispensing of fuel other than clean19 burning fuel. 

20 (b) EFFECTIVE DATE.—This section shall apply to 

21 property placed in service after the date of the enactment 

22 of this Act. 

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