II 

112TH CONGRESS 

1ST SESSION S. 1417 

To amend the Internal Revenue Code of 1986 to modify the credit for 

qualified fuel cell motor vehicles and to allow the credit for certain 

off-highway vehicles, and for other purposes. 

IN THE SENATE OF THE UNITED STATES 

JULY 26, 2011 

Mr. SCHUMER 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 modify 

the credit for qualified fuel cell motor vehicles and to 

allow the credit for certain off-highway 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 ‘‘Fuel Cell Industrial 

5 Vehicle Jobs Act of 2011’’. 

6 SEC. 2. MODIFICATIONS OF CREDIT FOR QUALIFIED FUEL 

7 CELL MOTOR VEHICLES. 

8 (a) CREDIT AMOUNTS.— 


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1 (1) IN GENERAL.—Paragraph (1) of section 

2 30B(b) of the Internal Revenue Code of 1986 is 

3 amended by redesignating subparagraphs (B) 

4 through (D) as subparagraphs (C) through (E), re5 spectively, and by striking subparagraph (A) and in6 serting the following new subparagraphs: 

7 ‘‘(A) $4,000 if such vehicle is a motor ve8 hicle as described in subsection (b)(4)(A) and 

9 has a gross vehicle weight rating of not more 

10 than 8,500 pounds, 

11 ‘‘(B) $8,000 if such vehicle is a motor ve12 hicle as described in subsection (h)(1) and has 

13 a gross vehicle weight rating of not more than 

14 8,500 pounds,’’. 

15 (2) CONFORMING AMENDMENT.—Section 

16 30B(b)(2)(A) of such Code is amended by striking 

17 ‘‘paragraph (1)(A)’’ and inserting ‘‘paragraph 

18 (1)(B)’’. 

19 (b) CREDIT FOR CERTAIN OFF-HIGHWAY VEHI20 CLES.—Subsection (b) of section 30B of the Internal Rev21 enue Code of 1986 is amended by adding at the end the 

22 following new paragraph: 

23 ‘‘(4) SPECIAL RULES FOR CERTAIN OFF-HIGH24 WAY VEHICLES.—For purposes of this subsection— 


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1 ‘‘(A) IN GENERAL.—The term ‘motor vehi2 cle’ includes any vehicle which is manufactured 

3 primarily for use in carrying or towing loads or 

4 materials for commercial or industrial purposes, 

5 whether or not on public streets, roads, and 

6 highways and regardless of the type of load or 

7 material carried or towed. The preceding sen8 tence shall not include any vehicle operated ex9 clusively on a rail or rails and any vehicle oper10 ated primarily for recreational purposes. 

11 ‘‘(B) ADDITIONAL CREDIT.— 

12 ‘‘(i) VEHICLES NOT MORE THAN 8,500

13 POUNDS.—In the case of a vehicle which is 

14 a motor vehicle solely by reason of sub15 paragraph (A) that has a gross vehicle 

16 weight rating of not more than 8,500 

17 pounds, the amount determined under 

18 paragraph (1) shall be increased by $1,500 

19 if such vehicle’s fuel cell system achieves 

20 an electricity generation efficiency of at 

21 least 40 percent based on the lower heat22 ing value of the fuel. 

23 ‘‘(ii) OTHER VEHICLES.—In the case 

24 of a vehicle which is a motor vehicle solely 

25 by reason of subparagraph (A) that has a 


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1 gross vehicle weight rating of more than 

2 8,500 pounds, the amount determined 

3 under paragraph (1) shall be increased 

4 by— 

5 ‘‘(I) $2,000 if such vehicle’s fuel 

6 cell system achieves an electricity gen7 eration efficiency of at least 40 per8 cent but less than 50 percent based 

9 on the lower heating value of the fuel, 

10 or 

11 ‘‘(II) $4,000 if such vehicle’s fuel 

12 cell system achieves an electricity gen13 eration efficiency of at least 50 per14 cent based on the lower heating value 

15 of the fuel. 

16 ‘‘(C) CERTAIN STANDARDS NOT TO

17 APPLY.—Subsection (h)(10) shall not apply to a 

18 vehicle which is a motor vehicle solely by reason 

19 of subparagraph (A). 

20 ‘‘(D) PLACED IN SERVICE DATE.—The 

21 credit determined under this subsection shall 

22 only be available in the case of any vehicle 

23 which is a motor vehicle solely by reason of sub24 paragraph (A) if such vehicle is placed in serv25 ice after December 31, 2010.’’. 


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

2 this section shall apply to vehicles placed in service after 

3 December 31, 2010, in taxable years ending after such 

4 date. 

5 SEC. 3. ENERGY CREDIT FOR FUEL CELL MOTIVE PROP6 ERTY. 

7 (a) IN GENERAL.—Section 48 of the Internal Rev8 enue Code of 1986 is amended by adding at the end the 

9 following new subsection: 

10 ‘‘(e) NEW QUALIFIED FUEL CELL MOTIVE PROP11 ERTY CREDIT.— 

12 ‘‘(1) IN GENERAL.—In the case of new qualified 

13 fuel cell motive property placed in service during the 

14 taxable year, the energy credit for such taxable year 

15 with respect to such property is the sum of— 

16 ‘‘(A) $940 for each 0.5 kilowatt of capacity 

17 of such property if such property has a name18 plate capacity of no more than 5.0 kilowatts of 

19 electricity, 

20 ‘‘(B) $140 for each additional 0.5 kilowatt 

21 of capacity of such property above 5.0 kilowatts 

22 of capacity if such property has a nameplate ca23 pacity of no more than 15.0 kilowatts of elec24 tricity, and 


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1 ‘‘(C) $50 for each additional 0.5 kilowatt 

2 of capacity of such property above 15.0 kilo3 watts of capacity if such property has a name4 plate capacity of more than 15.0 kilowatts of 

5 electricity. 

6 ‘‘(2) LIMITATION.—The amount allowed as a 

7 credit under this section by reason of paragraph (1) 

8 shall not exceed $12,700 for each property placed in 

9 service during the taxable year. 

10 ‘‘(3) NEW QUALIFIED FUEL CELL MOTIVE

11 PROPERTY.—For purposes of this subsection— 

12 ‘‘(A) IN GENERAL.—The term ‘new quali13 fied fuel cell motive property’ means any quali14 fied fuel cell property which is manufactured 

15 for use in powering qualified motive property— 

16 ‘‘(i) the original use of which com17 mences with the taxpayer, and 

18 ‘‘(ii) which is acquired by the taxpayer 

19 for use or lease, but not for resale. 

20 ‘‘(B) QUALIFIED MOTIVE PROPERTY.—The 

21 term ‘qualified motive property’ means any 

22 property which is manufactured primarily for 

23 carrying loads or materials for commercial or 

24 industrial purposes not on public streets, roads, 


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1 highways, or rails or operated primarily for rec2 reational purposes. 

3 ‘‘(C) TERMINATION.—Paragraph (1) shall 

4 not apply to any property placed in service after 

5 December 31, 2016.’’. 

6 (b) CONFORMING AMENDMENTS.— 

7 (1) Section 48(a)(1) of the Internal Revenue 

8 Code of 1986 is amended by striking ‘‘subsection 

9 (c),’’ and inserting ‘‘subsection (c) and subsection 

10 (e),’’. 

11 (2) Subparagraph (C) of section 48(c)(1) of 

12 such Code is amended to read as follows: 

13 ‘‘(C) FUEL CELL POWER PLANT.—The 

14 term ‘fuel cell power plant’ means an integrated 

15 system comprised of a fuel cell stack assembly 

16 which converts a fuel into electricity using elec17 trochemical means and the associated balance 

18 of plant components.’’. 

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

20 this section shall apply to property placed in service after 

21 December 31, 2010, in taxable years ending after such 

22 date. 

Æ 


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