I 

109TH CONGRESS 

2D SESSION H. R. 5251 

To amend the Internal Revenue Code of 1986 to encourage the use of 

alternative fuel vehicles, and for other purposes. 

IN THE HOUSE OF REPRESENTATIVES 

APRIL 27, 2006 

Mrs. WILSON of New Mexico 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 

the use of alternative fuel 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 Efficient Vehicle 

5 Tax Incentive Act of 2006’’. 

6 SEC. 2. ALTERNATIVE FUEL VEHICLES ALLOWED SAME DE7 PRECIATION LIMITATION AS ELECTRIC PAS8 SENGER AUTOMOBILES. 

9 (a) IN GENERAL.—Clause (ii) of section 

10 280F(a)(1)(C) of the Internal Revenue Code of 1986 (reVerDate Aug 31 2005 20:10 Apr 30, 2006 Jkt 049200 PO 00000 Frm 00001 Fmt 6652 Sfmt 6201 E:\BILLS\H5251.IH H5251

cchase on PROD1PC60 with BILLS
2 

•HR 5251 IH 

1 lating to purpose built passenger vehicles) is amended to 

2 read as follows: 

3 ‘‘(ii) SPECIAL RULE FOR CERTAIN

4 ELECTRIC AND ALTERNATIVE MOTOR VE5 HICLES.—In the case of a purpose built 

6 passenger vehicle (as defined in section 

7 4001(a)(2)(C)(ii)) and in the case of a 

8 motor vehicle for which a credit is allow9 able under section 30B, each of the annual 

10 limitations specified in subparagraphs (A) 

11 and (B) shall be tripled.’’. 

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

13 this section shall apply to property placed in service after 

14 the date of the enactment of this Act. 

15 SEC. 3. LIMITATION ON DEPRECIATION OF CERTAIN LUX16 URY AUTOMOBILES APPLIED TO SPORTS 

17 UTILITY VEHICLES; LIGHT TRUCKS NOT 

18 TREATED AS PASSENGER AUTOMOBILES. 

19 (a) IN GENERAL.—Subparagraph (A) of section 

20 280F(d)(5) of the Internal Revenue Code of 1986 (defin21 ing passenger automobile) is amended by striking clause 

22 (ii) and all that follows and inserting the following new 

23 clause: 

24 ‘‘(ii)(I) except as provided in sub25 clause (II) or (III), which is rated at 6,000 


cchase on PROD1PC60 with BILLS
3 

•HR 5251 IH 

1 pounds unloaded gross vehicle weight or 

2 less, 

3 ‘‘(II) in the case of a van, which is 

4 rated at 6,000 pounds gross vehicle weight 

5 or less 

6 ‘‘(III) in the case of a truck, which is 

7 rated at 4,000 pounds gross vehicle weight 

8 or less, or 

9 ‘‘(IV) in the case of a sports utility 

10 vehicle (as defined in section 179(b)(6)) 

11 not described in subclause (I), which is 

12 rated at more than 6,000 pounds but not 

13 more than 14,000 pounds gross vehicle 

14 weight.’’. 

15 (b) CONFORMING AMENDMENT.—Section 

16 179(b)(6)(B)(i) of such Code is amended by inserting 

17 ‘‘and’’ at the end of subclause (I), by striking subclauses 

18 (II) and (III) and inserting the following: 

19 ‘‘(II) which is rated at more than 

20 6,000 pounds but not more than 

21 14,000 pounds gross vehicle weight.’’. 

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

23 this section shall apply to property placed in service after 

24 the date of the enactment of this Act. 

Æ 


cchase on PROD1PC60 with BILLS