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[Congressional Bills 111th Congress]
[From the U.S. Government Publishing Office]
[H.R. 5174 Introduced in House (IH)]

111th CONGRESS
  2d Session
                                H. R. 5174

  To amend the Internal Revenue Code of 1986 to modify the credit for 
 qualified fuel cell motor vehicles by maintaining the level of credit 
 for vehicles placed in service after 2009 and by allowing the credit 
                   for certain off-highway vehicles.

_______________________________________________________________________

                    IN THE HOUSE OF REPRESENTATIVES

                             April 28, 2010

  Mr. Tonko 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 modify the credit for 
 qualified fuel cell motor vehicles by maintaining the level of credit 
 for vehicles placed in service after 2009 and by allowing the credit 
                   for certain off-highway vehicles.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Fuel Cell Industrial Vehicle Jobs 
Act of 2010''.

SEC. 2. MODIFICATIONS OF CREDIT FOR QUALIFIED FUEL CELL MOTOR VEHICLES.

    (a) Maintenance of $8,000 Credit After 2009.--Subparagraph (A) of 
section 30B(b)(1) of the Internal Revenue Code of 1986 (relating to new 
qualified fuel cell motor vehicle credit) is amended by striking 
``($4,000 in the case of a vehicle placed in service after December 31, 
2009)''.
    (b) Credit for Certain Off-Highway Vehicles.--Subsection (b) of 
section 30B of such Code is amended by adding at the end the following 
new paragraph:
            ``(4) Special rules for certain off-highway vehicles.--
        Solely for purposes of this subsection--
                    ``(A) In general.--The term `motor vehicle' 
                includes any vehicle which is manufactured primarily 
                for use in carrying or towing loads or materials for 
                commercial or industrial purposes, whether or not on 
                public streets, roads, and highways and regardless of 
                the type of load or material carried or towed. The 
                preceding sentence shall not include any vehicle 
                operated exclusively on a rail or rails and any vehicle 
                operated primarily for recreational purposes.
                    ``(B) Additional credit.--In the case of a vehicle 
                which is a motor vehicle solely by reason of 
                subparagraph (A), the amount determined under paragraph 
                (1) shall be increased by--
                            ``(i) $2,000 if such vehicle's fuel cell 
                        system achieves an electricity generation 
                        efficiency of at least 40 percent but less than 
                        50 percent based on the lower heating value of 
                        the fuel, or
                            ``(ii) $4,000 if such vehicle's fuel cell 
                        system achieves an electricity generation 
                        efficiency of at least 50 percent based on the 
                        lower heating value of the fuel.
                    ``(C) Certain standards not to apply.--Subsection 
                (h)(10) shall not apply to a vehicle which is a motor 
                vehicle solely by reason of subparagraph (A).''.
    (c) Effective Date.--The amendments made by this section shall 
apply to vehicles placed in service after December 31, 2009, in taxable 
years ending after such date.
                                 <all>
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