I 

114TH CONGRESS 

1ST SESSION H. R. 3571 

To extend and modify certain provisions of the Internal Revenue Code of 

1986 relating to fuel cells and hydrogen. 

IN THE HOUSE OF REPRESENTATIVES 

SEPTEMBER 18, 2015 

Mr. LARSON of Connecticut (for himself, Mr. GIBSON, and Mr. TONKO) introduced the following bill; which was referred to the Committee on Ways 

and Means 

A BILL 

To extend and modify certain provisions of the Internal 

Revenue Code of 1986 relating to fuel cells and hydrogen. 

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 Tax Extend5 ers Act of 2015’’. 

6 SEC. 2. EXTENSION AND MODIFICATION OF FUEL CELL 

7 CREDITS. 

8 (a) EXTENSION OF RESIDENTIAL ENERGY EFFI9 CIENT PROPERTY CREDIT FOR QUALIFIED FUEL CELL

10 PROPERTY.— 


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1 (1) IN GENERAL.—Section 25D(g) of the Inter2 nal Revenue Code of 1986 is amended by inserting 

3 after ‘‘property placed in service after December 31, 

4 2016’’ the following: ‘‘(December 31, 2021, in the 

5 case of qualified fuel cell property (as defined in sec6 tion 48(c)(1)))’’. 

7 (2) EFFECTIVE DATE.—The amendment made 

8 by this subsection shall apply to property placed in 

9 service after the date of the enactment of this Act. 

10 (b) EXTENSION OF ENERGY CREDIT.— 

11 (1) IN GENERAL.—Section 48(c)(1)(D) of the 

12 Internal Revenue Code of 1986 is amended— 

13 (A) by striking ‘‘for any period’’ and in14 serting ‘‘on which construction was com15 menced’’, and 

16 (B) by striking ‘‘December 31, 2016’’ and 

17 inserting ‘‘December 31, 2021’’. 

18 (2) EFFECTIVE DATE.—The amendments made 

19 by this subsection shall apply to property on which 

20 construction was commenced after the date of the 

21 enactment of this Act. 

22 SEC. 3. EXTENSION AND MODIFICATION OF HYDROGEN-RE23 LATED CREDITS. 

24 (a) EXTENSION OF ALTERNATIVE MOTOR VEHICLE

25 CREDIT.— 


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1 (1) IN GENERAL.—Section 30B(k)(1) of the In2 ternal Revenue Code of 1986 is amended by striking 

3 ‘‘December 31, 2014’’ and inserting ‘‘December 31, 

4 2021’’. 

5 (2) EFFECTIVE DATE.—The amendment made 

6 by this subsection shall apply to property purchased 

7 after December 31, 2014. 

8 (b) EXTENSION AND MODIFICATION OF ALTER9 NATIVE FUEL VEHICLE REFUELING PROPERTY CRED10 IT.— 

11 (1) EXTENSION.—Section 30C(g) of the Inter12 nal Revenue Code of 1986 is amended by striking 

13 ‘‘placed in service after December 31, 2014’’ and in14 serting the following: ‘‘placed in service— 

15 ‘‘(1) in the case of property relating to hydro16 gen, after December 31, 2021, and 

17 ‘‘(2) in the case of any other property, after 

18 December 31, 2014’’. 

19 (2) INCREASE IN LIMITATION.—Section 30C(b) 

20 of the Internal Revenue Code of 1986 is amended— 

21 (A) in paragraph (1) by striking ‘‘, and’’ 

22 and inserting ‘‘that does not relate to hydro23 gen,’’, 

24 (B) by redesignating paragraph (2) as 

25 paragraph (3), and 


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1 (C) by inserting after paragraph (1) the 

2 following new paragraph: 

3 ‘‘(2) $200,000 in the case of a property of a 

4 character subject to an allowance for depreciation 

5 that relates to hydrogen, and’’. 

6 (3) EXPANSION OF CREDIT FOR HYDROGEN-RE7 LATED ALTERNATIVE FUEL VEHICLE REFUELING

8 PROPERTY.— 

9 (A) IN GENERAL.—Section 30C(c) of the 

10 Internal Revenue Code of 1986 is amended by 

11 striking ‘‘and’’ at the end of paragraph (1), by 

12 striking the period at the end of paragraph (2) 

13 and inserting ‘‘, and’’, and by adding at the end 

14 the following new paragraph: 

15 ‘‘(3) with respect to property described in sec16 tion 179A(d)(3)(A) for the storage or dispensing of 

17 fuel at least 85 percent of the volume of which con18 sists of hydrogen, the reference to motor vehicles in 

19 section 179A(d)(3)(A) includes specified off-highway 

20 vehicles.’’. 

21 (B) SPECIFIED OFF-HIGHWAY VEHICLES

22 DEFINED.—Section 30C(e) of such Code is 

23 amended by striking paragraph (6) and insert24 ing the following: 


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1 ‘‘(6) SPECIFIED OFF-HIGHWAY VEHICLES.—For 

2 purposes of subsection (c)(3)— 

3 ‘‘(A) IN GENERAL.—The term ‘specified 

4 off-highway vehicles’ means all types of vehicles 

5 propelled by motor that are designed for car6 rying or towing loads from one place to an7 other, regardless of the type of load or material 

8 carried or towed and whether or not the vehicle 

9 is registered or required to be registered for 

10 highway use, including fork lift trucks used to 

11 carry loads at railroad stations, industrial 

12 plants, and warehouses. 

13 ‘‘(B) EXCEPTIONS.—Such term does not 

14 include— 

15 ‘‘(i) farm tractors, trench diggers, 

16 power shovels, bulldozers, road graders or 

17 rollers, and similar equipment which does 

18 not carry or tow a load, and 

19 ‘‘(ii) any vehicle that operates exclu20 sively on a rail or rails.’’. 

21 (4) EFFECTIVE DATE.—The amendments made 

22 by this subsection shall apply to property placed in 

23 service after December 31, 2014. 

24 (c) EXTENSION AND MODIFICATION OF ALTER25 NATIVE FUEL CREDIT FOR HYDROGEN.— 


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1 (1) EXTENSION.—Section 6426(d)(5) of the In2 ternal Revenue Code of 1986 is amended by insert3 ing after ‘‘December 31, 2014’’ the following: ‘‘(De4 cember 31, 2021, in the case of any sale or use in5 volving hydrogen)’’. 

6 (2) EXPANSION OF CREDIT TO ALL HYDRO7 GEN.—Section 6426(d)(2)(D) of such Code is 

8 amended by striking ‘‘liquefied hydrogen’’ and in9 serting ‘‘hydrogen’’. 

10 (3) EFFECTIVE DATE.—The amendments made 

11 by this subsection shall apply to property sold or 

12 used after December 31, 2014. 

Æ 


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