I 

111TH CONGRESS 

1ST SESSION H. R. 650 

To amend the Internal Revenue Code of 1986 to increase the credit amount 

for new qualified alternative fuel motor vehicles weighing more than 

26,000 pounds and to increase the credit for certain alternative fuel 

vehicle refueling properties, and for other purposes. 

IN THE HOUSE OF REPRESENTATIVES 

JANUARY 22, 2009 

Mr. KAGEN 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 increase 

the credit amount for new qualified alternative fuel motor 

vehicles weighing more than 26,000 pounds and to increase the credit for certain alternative fuel vehicle refueling properties, 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 ‘‘Cleaner Trucks for 

5 America Act of 2009’’. 


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1 SEC. 2. INCREASE IN ALTERNATIVE MOTOR VEHICLE CRED2 IT AMOUNT FOR NEW QUALIFIED ALTER3 NATIVE FUEL MOTOR VEHICLES WEIGHING 

4 MORE THAN 26,000 POUNDS. 

5 (a) IN GENERAL.—Subparagraph (D) of section 

6 30B(e)(3) of the Internal Revenue Code of 1986 is amend7 ed by striking ‘‘$40,000’’ and inserting ‘‘$80,000’’. 

8 (b) EFFECTIVE DATE.—The amendment made by 

9 subsection (a) shall apply to property placed in service 

10 after the date of the enactment of this Act. 

11 SEC. 3. INCREASE IN CREDIT FOR CERTAIN ALTERNATIVE 

12 FUEL VEHICLE REFUELING PROPERTIES. 

13 (a) IN GENERAL.—Subsection (b) of section 30C of 

14 the Internal Revenue Code of 1986 is amended by striking 

15 paragraphs (1) and (2) and inserting the following: 

16 ‘‘(1) except as provided in paragraph (2), 

17 $30,000 in the case of a property of a character 

18 subject to an allowance for depreciation, 

19 ‘‘(2) in the case of a compressed natural gas, 

20 liquefied natural gas, or liquefied petroleum gas 

21 property the aggregate cost of which exceeds 

22 $100,000, the lesser of— 

23 ‘‘(A) 30 percent of such cost, or 

24 ‘‘(B) $100,000, and 

25 ‘‘(3) $2,000 in any other case.’’. 


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1 (b) EFFECTIVE DATE.—The amendment made by 

2 subsection (a) shall apply to property placed in service 

3 after the date of the enactment of this Act. 

4 SEC. 4. ALLOWANCE OF CREDITS AGAINST REGULAR AND 

5 MINIMUM TAX. 

6 (a) BUSINESS CREDITS.—Subparagraph (B) of sec7 tion 38(c)(4) of the Internal Revenue Code of 1986 is 

8 amended by striking ‘‘and’’ at the end of clause (vii), by 

9 striking the period at the end of clause (viii) and inserting 

10 a comma, and by inserting after clause (viii) the following 

11 new clauses: 

12 ‘‘(ix) the portion of the credit deter13 mined under section 30B which is attrib14 utable to the application of subsection 

15 (e)(3)(D) thereof, and 

16 ‘‘(x) the portion of the credit deter17 mined under section 30C which is attrib18 utable to compressed natural gas, liquefied 

19 natural gas, or liquefied petroleum gas 

20 property.’’. 

21 (b) PERSONAL CREDITS.— 

22 (1) NEW QUALIFIED ALTERNATIVE FUEL

23 MOTOR VEHICLES WEIGHING MORE THAN 26,000

24 POUNDS.—Subsection (g) of section 30B of such 


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1 Code is amended by adding at the end the following 

2 new paragraph: 

3 ‘‘(3) SPECIAL RULE RELATING TO CERTAIN

4 NEW QUALIFIED ALTERNATIVE FUEL MOTOR VEHI5 CLES.—In the case of the portion of the credit deter6 mined under subsection (a) which is attributable to 

7 the application of subsection (e)(3)(D)— 

8 ‘‘(A) paragraph (2) shall (after the appli9 cation of paragraph (1)) be applied separately 

10 with respect to such portion, and 

11 ‘‘(B) in lieu of the limitation determined 

12 under paragraph (2), such limitation shall not 

13 exceed the excess (if any) of— 

14 ‘‘(i) the sum of the regular tax liabil15 ity (as defined in section 26(b)) plus the 

16 tentative minimum tax for the taxable 

17 year, reduced by 

18 ‘‘(ii) the sum of the credits allowable 

19 under subpart A and sections 27 and 30.’’. 

20 (2) ALTERNATIVE FUEL VEHICLE REFUELING

21 PROPERTIES.—Subsection (d) of section 30C of such 

22 Code is amended by adding at the end the following 

23 new paragraph: 

24 ‘‘(3) SPECIAL RULE RELATING TO CERTAIN AL25 TERNATIVE FUEL VEHICLE REFUELING PROPVerDate Nov 24 2008 06:30 Jan 23, 2009 Jkt 079200 PO 00000 Frm 00004 Fmt 6652 Sfmt 6201 E:\BILLS\H650.IH H650

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1 ERTIES.—In the case of the portion of the credit de2 termined under subsection (a) which is attributable 

3 to compressed natural gas, liquefied natural gas, or 

4 liquefied petroleum gas property— 

5 ‘‘(A) paragraph (2) shall (after the appli6 cation of paragraph (1)) be applied separately 

7 with respect to such portion, and 

8 ‘‘(B) in lieu of the limitation determined 

9 under paragraph (2), such limitation shall not 

10 exceed the excess (if any) of— 

11 ‘‘(i) the sum of the regular tax liabil12 ity (as defined in section 26(b)) plus the 

13 tentative minimum tax for the taxable 

14 year, reduced by 

15 ‘‘(ii) the sum of the credits allowable 

16 under subpart A and sections 27, 30, and 

17 the portion of the credit determined under 

18 section 30B which is attributable to the 

19 application of subsection (e)(3)(D) there20 of.’’. 

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

22 this section shall apply to taxable years ending after the 

23 date of the enactment of this Act. 


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1 SEC. 5. CREDIT RELATING TO NEW QUALIFIED ALTER2 NATIVE FUEL MOTOR VEHICLES WEIGHING 

3 MORE THAN 26,000 POUNDS MAY BE TRANS4 FERRED. 

5 (a) IN GENERAL.—Subsection (h) of section 30B is 

6 amended by adding at the end the following new para7 graph: 

8 ‘‘(11) TRANSFERABILITY OF CREDIT.—Nothing 

9 in any law or rule of law shall be construed to limit 

10 the transferability, through sale and repurchase 

11 agreements, of the credit allowed by reason of sub12 section (e)(3)(D).’’. 

13 (b) EFFECTIVE DATE.—The amendment made by 

14 this section shall apply with respect to vehicles placed in 

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

Æ 


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