II 

112TH CONGRESS 

1ST SESSION S. 1285 

To amend the Internal Revenue Code of 1986 to extend and modify the 

credit for new qualified hybrid motor vehicles, and for other purposes. 

IN THE SENATE OF THE UNITED STATES 

JUNE 28, 2011 

Mr. KOHL (for himself and Mr. BLUNT) 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 

and modify the credit for new qualified hybrid motor 

vehicles, and for other purposes. 

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 ‘‘Hybrid and Electric 

5 Trucks and Infrastructure Act’’. 

6 SEC. 2. EXTENSION AND MODIFICATION OF NEW QUALI7 FIED HYBRID MOTOR VEHICLE CREDIT. 

8 (a) EXTENSION.—Paragraph (3) of section 30B(k) of 

9 the Internal Revenue Code of 1986 is amended— 

10 (1) by striking ‘‘after’’, 


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1 (2) by inserting ‘‘after’’ before ‘‘December’’ 

2 each place it appears in paragraphs (1), (2), and 

3 (4), and 

4 (3) in paragraph (3), by striking ‘‘subsection 

5 (e)), December 31, 2009, and’’ and inserting ‘‘sub6 section (e))— 

7 ‘‘(A) after December 31, 2009 and before 

8 the date of the enactment of the Hybrid and 

9 Electric Trucks and Infrastructure Act, and 

10 ‘‘(B) before December 31, 2015, and’’. 

11 (b) QUALIFIED INCREMENTAL HYBRID COST.— 

12 Clause (iii) of section 30B(d)(2)(B) of the Internal Rev13 enue Code of 1986 is amended by striking ‘‘does not ex14 ceed—’’ and all that follows and inserting the following: 

15 ‘‘does not exceed— 

16 ‘‘(I) $15,000, if such vehicle has 

17 a gross vehicle weight rating of not 

18 more than 14,000 pounds; 

19 ‘‘(II) $30,000, if such vehicle has 

20 a gross vehicle weight rating of more 

21 than 14,000 pounds but not more 

22 than 26,000 pounds; 

23 ‘‘(III) $60,000, if such vehicle 

24 has a gross vehicle weight rating of 


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1 more than 26,000 pounds but not 

2 more than 33,000 pounds; and 

3 ‘‘(IV) $100,000, if such vehicle 

4 has a gross vehicle weight rating more 

5 than 33,000 pounds.’’. 

6 (c) APPLICABLE PERCENTAGE FOR HEAVY TRUCKS

7 ACHIEVING 20 PERCENT INCREASE IN CITY FUEL ECON8 OMY.—Clause (ii) of section 30B(d)(2)(B) of the Internal 

9 Revenue Code of 1986 is amended by redesignating sub10 clauses (I), (II), and (III) as subclauses (II), (III), and 

11 (IV), respectively, and by inserting before subclause (II) 

12 (as so redesignated) the following new subclause: 

13 ‘‘(I) 10 percent in the case of a 

14 vehicle to which clause (iii)(IV) ap15 plies if such vehicle achieves an in16 crease in city fuel economy relative to 

17 a comparable vehicle of at least 20 

18 percent but less than 30 percent.’’. 

19 (d) DOLLAR LIMITATION.—Subparagraph (B) of sec20 tion 30B(d)(2) of the Internal Revenue Code of 1986 is 

21 amended by adding at the end the following new clause: 

22 ‘‘(vi) LIMITATION.—The amount al23 lowed as a credit under subsection (a)(3) 

24 with respect to a vehicle by reason of 


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1 clause (i) of this subparagraph shall not 

2 exceed $24,000.’’. 

3 (e) HEAVY ELECTRIC VEHICLES.—Paragraph (3) of 

4 section 30B(d) of the Internal Revenue Code of 1986 is 

5 amended by redesignating subparagraphs (B), (C), and 

6 (D) as subparagraphs (C), (D), and (E), respectively, and 

7 by inserting after subparagraph (A) the following new sub8 paragraphs: 

9 ‘‘(B) HEAVY ELECTRIC VEHICLES.—In the 

10 case of a vehicle with a gross vehicle weight rat11 ing of not less than 8,500 pounds, the term 

12 ‘new qualified hybrid motor vehicle’ includes a 

13 motor vehicle— 

14 ‘‘(i) which draws propulsion energy 

15 exclusively from a rechargeable energy 

16 storage system; and 

17 ‘‘(ii) which meets the requirements of 

18 clauses (iii), (v), (vi), and (vii) of subpara19 graph (A).’’. 

20 (f) CREDITS MAY BE TRANSFERRED.—Subsection 

21 (d) of section 30B of the Internal Revenue Code of 1986 

22 is amended by adding at the end the following new para23 graph: 

24 ‘‘(4) TRANSFERABILITY OF CREDIT.— 


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1 ‘‘(A) IN GENERAL.—A taxpayer who places 

2 in service any vehicle may transfer the credit al3 lowed under this subsection with respect to 

4 such vehicle through an assignment to the seller 

5 of such vehicle. Such transfer may be revoked 

6 only with the consent of the Secretary. 

7 ‘‘(B) REGULATIONS.—The Secretary shall 

8 prescribe such regulations as necessary to en9 sure that any credit transferred under subpara10 graph (A) is claimed once and not reassigned 

11 by such other person.’’. 

12 (g) EFFECTIVE DATE.—The amendments made by 

13 this section shall apply to vehicles acquired after the date 

14 of the enactment of this Act. 

15 SEC. 3. EXTENSION OF ALTERNATIVE FUEL VEHICLE RE16 FUELING PROPERTY CREDIT. 

17 (a) IN GENERAL.—Paragraph (2) of section 30C(g) 

18 of the Internal Revenue Code of 1986 is amended by strik19 ing ‘‘2011’’ and inserting ‘‘2014’’. 

20 (b) EXTENSION OF INCREASED CREDIT.—Paragraph 

21 (6) of section 30C(e) of the Internal Revenue Code of 

22 1986 is amended— 

23 (1) by striking ‘‘in taxable years beginning after 

24 December 31, 2008, and before January 1, 2011’’ 

25 and inserting ‘‘after the date of the enactment of the 


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1 Hybrid and Electric Trucks and Infrastructure Act 

2 and before January 1, 2015’’; and 

3 (2) by striking ‘‘PROPERTY PLACED IN SERVICE

4 DURING 2009 AND 2010’’ in the heading and inserting 

5 ‘‘CERTAIN PROPERTY PLACED IN SERVICE BEFORE

6 2015’’. 

7 (c) DEFINITION OF ALTERNATIVE FUEL VEHICLE

8 REFUELING PROPERTY IN THE CASE OF ELECTRICITY.— 

9 Subparagraph (B) of section 179A(d)(3) of the Internal 

10 Revenue Code of 1986 is amended to read as follows: 

11 ‘‘(B) for the recharging of motor vehicles 

12 propelled by electricity, including electrical 

13 panel upgrades, wiring, conduit, trenching, ped14 estals, and related equipment.’’. 

15 (d) EFFECTIVE DATE.—The amendments made by 

16 this section shall apply to property placed in service after 

17 the date of the enactment of this Act. 

18 SEC. 4. TAX CREDIT FOR ELECTRIFICATION TECH19 NOLOGIES TO REDUCE TRUCK IDLING. 

20 (a) IN GENERAL.—Subpart D of part IV of sub21 chapter A of chapter 1 of the Internal Revenue Code of 

22 1986 (relating to business-related credits) is amended by 

23 adding at the end the following new section: 


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1 ‘‘SEC. 45S. IDLING REDUCTION CREDIT. 

2 ‘‘(a) GENERAL RULE.—For purposes of section 38, 

3 the idling reduction tax credit determined under this sec4 tion for the taxable year is an amount equal to 50 percent 

5 of the amount paid or incurred for the purchase and in6 stallation of each qualifying idling reduction device or 

7 qualifying idle reduction infrastructure placed in service 

8 by the taxpayer during the taxable year. 

9 ‘‘(b) LIMITATION.—The maximum amount allowed as 

10 a credit under subsection (a) shall not exceed $3,500 per 

11 device or per qualifying infrastructure. 

12 ‘‘(c) DEFINITIONS.—For purposes of subsection 

13 (a)— 

14 ‘‘(1) QUALIFYING IDLING REDUCTION DE15 VICE.—The term ‘qualifying idling reduction device’ 

16 means any device or system of devices which— 

17 ‘‘(A) is installed on a heavy-duty diesel 

18 powered on-highway vehicle; 

19 ‘‘(B) is designed to provide to such vehicle 

20 those services (such as heat, air conditioning, or 

21 electricity) that would otherwise require the op22 eration of the main drive engine while the vehi23 cle is temporarily parked or remains stationary 

24 using either— 


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1 ‘‘(i) an all electric unit, such as a bat2 tery powered unit or from grid-supplied 

3 electricity; or 

4 ‘‘(ii) a dual fuel unit powered by die5 sel or other fuels, and capable of providing 

6 such services from grid-supplied electricity 

7 or on-truck batteries alone; 

8 ‘‘(C) the original use of which commences 

9 with the taxpayer; 

10 ‘‘(D) is acquired for use by the taxpayer; 

11 and 

12 ‘‘(E) is certified by the Secretary of En13 ergy, in consultation with the Administrator of 

14 the Environmental Protection Agency and the 

15 Secretary of Transportation, to reduce long-du16 ration idling of such vehicle at a motor vehicle 

17 rest stop or other location where such vehicles 

18 are temporarily parked or remain stationary. 

19 ‘‘(2) HEAVY-DUTY DIESEL-POWERED ON-HIGH20 WAY VEHICLE.—The term ‘heavy-duty diesel-pow21 ered on-highway vehicle’ means any vehicle, ma22 chine, tractor, trailer, or semi-trailer propelled or 

23 drawn by mechanical power and used upon the high24 ways in the transportation of passengers or propVerDate Mar 15 2010 01:05 Jun 29, 2011 Jkt 099200 PO 00000 Frm 00008 Fmt 6652 Sfmt 6201 E:\BILLS\S1285.IS S1285

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1 erty, or any combination thereof determined by the 

2 Federal Highway Administration. 

3 ‘‘(3) LONG DURATION IDLING.—The term ‘long 

4 duration idling’ means the operation of a main drive 

5 engine, for a period greater than 15 consecutive 

6 minutes, where the main drive engine is not engaged 

7 in gear. Such term does not apply to routine stop8 pages associated with traffic movement or conges9 tion. 

10 ‘‘(4) QUALIFYING IDLE REDUCTION INFRA11 STRUCTURE.—The term ‘qualifying idle reduction 

12 infrastructure’ means off-truck equipment— 

13 ‘‘(A) which is to be used exclusively with 

14 respect to vehicles with a gross vehicle weight 

15 rating of 14,000 pounds or greater; and 

16 ‘‘(B) which either— 

17 ‘‘(i) is used to supply electric power, 

18 including electric receptacles, boxes, wir19 ing, conduit, and other connections to one 

20 truck space; or 

21 ‘‘(ii) directly provides air conditioning, 

22 heating, electric power, and other connec23 tions and services to one truck space. 

24 ‘‘(d) NO DOUBLE BENEFIT.—For purposes of this 

25 section— 


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1 ‘‘(1) REDUCTION IN BASIS.—If a credit is de2 termined under this section with respect to any 

3 property by reason of expenditures described in sub4 section (a), the basis of such property shall be re5 duced by the amount of the credit so determined. 

6 ‘‘(2) OTHER DEDUCTIONS AND CREDITS.—No 

7 deduction or credit shall be allowed under any other 

8 provision of this chapter with respect to the amount 

9 of the credit determined under this section. 

10 ‘‘(e) ELECTION NOT TO CLAIM CREDIT.—This sec11 tion shall not apply to a taxpayer for any taxable year 

12 if such taxpayer elects to have this section not apply for 

13 such taxable year. 

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

15 any property placed in service after December 31, 2014.’’. 

16 (b) CREDIT TO BE PART OF GENERAL BUSINESS

17 CREDIT.—Subsection (b) of section 38 of the Internal 

18 Revenue Code of 1986 (relating to general business credit) 

19 is amended by striking ‘‘plus’’ at the end of paragraph 

20 (35), by striking the period at the end of paragraph (36) 

21 and inserting ‘‘, plus’’, and by adding at the end the fol22 lowing new paragraph: 

23 ‘‘(37) the idling reduction tax credit determined 

24 under section 45S(a).’’. 

25 (c) CONFORMING AMENDMENTS.— 


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1 (1) The table of sections for subpart D of part 

2 IV of subchapter A of chapter 1 of the Internal Rev3 enue Code of 1986 is amended by inserting after the 

4 item relating to section 45R the following new item: 

‘‘Sec. 45S. Idling reduction credit.’’. 

5 (2) Section 1016(a) of such Code is amended 

6 by striking ‘‘and’’ at the end of paragraph (36), by 

7 striking the period at the end of paragraph (37) and 

8 inserting ‘‘, and’’, and by adding at the end the fol9 lowing: 

10 ‘‘(38) in the case of a facility with respect to 

11 which a credit was allowed under section 45S, to the 

12 extent provided in section 45S(d)(1).’’. 

13 (3) Section 6501(m) of such Code is amended 

14 by inserting ‘‘45S(e),’’ after ‘‘45H(g),’’. 

15 (d) EFFECTIVE DATE.—The amendments made by 

16 this section shall apply to taxable years beginning after 

17 the date of the enactment of this Act. 

18 (e) DETERMINATION OF CERTIFICATION STANDARDS

19 BY SECRETARY OF ENERGY FOR CERTIFYING IDLING RE20 DUCTION DEVICES.—Not later than 6 months after the 

21 date of the enactment of this Act and in order to reduce 

22 air pollution and fuel consumption, the Secretary of En23 ergy, in consultation with the Administrator of the Envi24 ronmental Protection Agency and the Secretary of Trans25 portation, shall publish the standards under which the 


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1 Secretary, in consultation with the Administrator of the 

2 Environmental Protection Agency and the Secretary of 

3 Transportation, will, for purposes of section 45S of the 

4 Internal Revenue Code of 1986 (as added by this section), 

5 certify the idling reduction devices and idling reduction in6 frastructure which will reduce long duration idling of vehi7 cles at motor vehicle rest stops or other locations where 

8 such vehicles are temporarily parked or remain stationary 

9 in order to reduce air pollution and fuel consumption. 

Æ 


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