I 

113TH CONGRESS 

2D SESSION H. R. 4733 

To amend the Internal Revenue Code of 1986 to increase, expand, and 

extend the credit for hydrogen-related alternative fuel vehicle refueling 

property and to increase the investment credit for more efficient fuel 

cells. 

IN THE HOUSE OF REPRESENTATIVES 

MAY 22, 2014 

Mr. LARSON of Connecticut 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, 

expand, and extend the credit for hydrogen-related alternative fuel vehicle refueling property and to increase 

the investment credit for more efficient fuel cells. 

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 and Hydro5 gen Infrastructure Act of 2014’’. 

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1 SEC. 2. EXPANSION OF CREDIT FOR HYDROGEN-RELATED 

2 ALTERNATIVE FUEL VEHICLE REFUELING 

3 PROPERTY. 

4 (a) INCREASE IN CREDIT PERCENTAGE.—Subsection 

5 (a) of section 30C of the Internal Revenue Code of 1986 

6 (relating to alternative fuel vehicle refueling property cred7 it) is amended by inserting ‘‘(50 percent in the case of 

8 property relating to hydrogen)’’ after ‘‘30 percent’’. 

9 (b) NO DOLLAR LIMITATION.—Subsection (b) of sec10 tion 30C of such Code is amended by adding at the end 

11 the following flush sentence: 

12 ‘‘The preceding sentence shall not apply in the case of 

13 property related to hydrogen.’’. 

14 (c) CREDIT ALLOWABLE FOR REFUELING PROPERTY

15 FOR CERTAIN MOTOR VEHICLES DESIGNED FOR CAR16 RYING OR TOWING LOADS.— 

17 (1) IN GENERAL.—Subsection (c) of section 

18 30C of such Code is amended by striking ‘‘and’’ at 

19 the end of paragraph (1), by striking the period at 

20 the end of paragraph (2) and inserting ‘‘, and’’, and 

21 by adding at the end the following new paragraph: 

22 ‘‘(3) with respect to property described in sec23 tion 179A(d)(3)(A) for the storage or dispensing of 

24 fuel at least 85 percent of the volume of which con25 sists of hydrogen, the reference to motor vehicles in 

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

2 vehicles.’’. 

3 (2) SPECIFIED OFF-HIGHWAY VEHICLES DE4 FINED.—Subsection (e) of section 30C of such Code 

5 is amended by adding at the end the following new 

6 paragraph: 

7 ‘‘(7) SPECIFIED OFF-HIGHWAY VEHICLES.—For 

8 purposes of subsection (c)(3)— 

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

10 off-highway vehicles’ means all types of vehicles 

11 propelled by motor that are designed for car12 rying or towing loads from one place to an13 other, regardless of the type of load or material 

14 carried or towed and whether or not the vehicle 

15 is registered or required to be registered for 

16 highway use, including fork lift trucks used to 

17 carry loads at railroad stations, industrial 

18 plants, and warehouses. 

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

20 include— 

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

22 power shovels, bulldozers, road graders or 

23 rollers, and similar equipment which does 

24 not carry or tow a load, and 

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1 ‘‘(ii) any vehicle that operates exclu2 sively on a rail or rails.’’. 

3 (d) CREDIT FOR HYDROGEN PROPERTY EXTENDED

4 THROUGH 2016.—Paragraph (1) of section 30C(g) of 

5 such Code is amended by striking ‘‘December 31, 2014’’ 

6 and inserting ‘‘December 31, 2016’’. 

7 (e) EFFECTIVE DATE.— 

8 (1) IN GENERAL.—The amendments made by 

9 subsections (a) and (c) shall apply to property 

10 placed in service after the date of the enactment of 

11 this Act in taxable years ending after such date. 

12 (2) REPEAL OF LIMITATION.—The amendment 

13 made by subsection (b) shall apply to taxable years 

14 beginning after the date of the enactment of this 

15 Act. 

16 (3) HYDROGEN REFUELING PROPERTY.—The 

17 amendment made by subsection (d) shall apply to 

18 property placed in service after December 31, 2014. 

19 SEC. 3. INCREASED INVESTMENT CREDIT FOR MORE EFFI20 CIENT FUEL CELLS. 

21 (a) INCREASED PERCENTAGE.— 

22 (1) IN GENERAL.—Subparagraph (A) of section 

23 48(a)(2) of the Internal Revenue Code of 1986 (re24 lating to energy percentage) is amended by redesig25 nating clauses (i) and (ii) as clauses (iii) and (iv), 

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1 respectively, and by inserting before clause (iii), as 

2 so redesignated, the following new clauses: 

3 ‘‘(i) 50 percent in the case of qualified 

4 fuel cell property used in a combined heat 

5 and power system having an energy effi6 ciency percentage (as defined in section 

7 48(c)(3)(C)) of 70 percent or more, 

8 ‘‘(ii) 40 percent in the case of quali9 fied fuel cell property used in such a sys10 tem having an energy efficiency percentage 

11 (as so defined) of at least 60 percent but 

12 less than 70 percent,’’. 

13 (2) CONFORMING AMENDMENTS.— 

14 (A) Subclause (I) of section 

15 48(a)(2)(A)(iii) of such Code, as redesignated 

16 by paragraph (1), is amended by inserting ‘‘not 

17 described in clause (i) or (ii)’’ before the 

18 comma. 

19 (B) Clause (iv) of section 48(a)(2)(A) of 

20 such Code, as so redesignated, is amended by 

21 striking ‘‘to which clause (i) does not apply’’ 

22 and inserting ‘‘to which none of the preceding 

23 clauses apply’’. 

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1 (b) INCREASED MAXIMUM CREDIT.—Subparagraph 

2 (B) of section 48(c)(1) of such Code is amended to read 

3 as follows: 

4 ‘‘(B) LIMITATION.—In the case of quali5 fied fuel cell property placed in service during 

6 the taxable year, the credit otherwise deter7 mined under subsection (a) for such year with 

8 respect to such property shall not exceed an 

9 amount equal to— 

10 ‘‘(i) in the case of property described 

11 in subsection (a)(2)(A)(i), $2,500 for each 

12 0.5 kilowatt of capacity of such property, 

13 ‘‘(ii) in the case of property described 

14 in subsection (a)(2)(A)(ii), $2,000 for each 

15 0.5 kilowatt of capacity of such property, 

16 and 

17 ‘‘(iii) in the case of property described 

18 in subsection (a)(2)(A)(iii)(I), $1,500 for 

19 each 0.5 kilowatt of capacity of such prop20 erty.’’. 

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

22 this section shall apply to taxable years beginning after 

23 the date of the enactment of this Act. 

Æ 

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