I 

113TH CONGRESS 

2D SESSION H. R. 5457 

To amend the Internal Revenue Code of 1986 to provide incentives for 

zero carbon emissions refueling property. 

IN THE HOUSE OF REPRESENTATIVES 

SEPTEMBER 11, 2014 

Mr. MURPHY of Florida (for himself and Mr. DENT) 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 provide 

incentives for zero carbon emissions refueling property. 

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 ‘‘Fueling America’s Fu5 ture Act of 2014’’. 

6 SEC. 2. EXTENSION AND MODIFICATION OF ALTERNATIVE 

7 FUEL VEHICLE REFUELING PROPERTY CRED8 IT. 

9 (a) REPEAL OF LIMITATION FOR ZERO CARBON

10 EMISSION FUEL.—Paragraph (6) of section 30C(e) of the 


asabaliauskas on DSK5VPTVN1PROD with BILLS
2 

•HR 5457 IH

1 Internal Revenue Code of 1986 is amended to read as fol2 lows: 

3 ‘‘(6) SPECIAL RULE FOR ZERO CARBON EMIS4 SION REFUELING PROPERTY.—In the case of any 

5 property relating to zero-emission fuel, subsection 

6 (b) shall not apply.’’. 

7 (b) EXTENSION FOR ZERO CARBON EMISSION

8 FUEL.—Subsection (g) of section 30C of such Code is 

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

10 by redesignating paragraph (2) as paragraph (3), and by 

11 inserting after paragraph (1) the following new paragraph: 

12 ‘‘(2) in the case of any property relating to zero 

13 carbon emission fuel, after December 31, 2024, 

14 and’’. 

15 (c) ZERO CARBON EMISSION FUEL.—Subsection (e) 

16 of section 30C of such Code is amended by adding at the 

17 end the following new paragraph: 

18 ‘‘(7) ZERO CARBON EMISSION FUEL.—For pur19 poses of this section, the term ‘zero carbon emission 

20 fuel’ means any fuel that does not emit carbon when 

21 used as fuel to propel a motor vehicle (including 

22 electricity, hydrogen, or any other zero-tailpipe emis23 sion producing fuel, as determined by the Secretary 

24 of Energy for purposes of this section).’’. 


asabaliauskas on DSK5VPTVN1PROD with BILLS
3 

•HR 5457 IH

1 (d) EFFECTIVE DATE.—The amendments made by 

2 this section shall apply to property placed in service after 

3 the date of the enactment of this Act. 

4 SEC. 3. TAX HOLIDAY FOR BUSINESSES PLACING IN SERV5 ICE ZERO CARBON EMISSION REFUELING 

6 PROPERTY. 

7 Part III of subchapter B of chapter 1 of the Internal 

8 Revenue Code of 1986 is amended by inserting before sec9 tion 140 the following new section: 

10 ‘‘SEC. 139F. ZERO CARBON EMISSION REFUELING PROP11 ERTY. 

12 ‘‘(a) IN GENERAL.—In the case of any taxpayer 

13 who— 

14 ‘‘(1) is engaged in the trade or business of stor15 ing and dispensing fuel into the fuel tanks of motor 

16 vehicles propelled by such fuel, 

17 ‘‘(2) with respect to such trade or business 

18 places in service any qualified alternative fuel vehicle 

19 refueling property which stores and dispenses zero 

20 carbon emission fuel, and 

21 ‘‘(3) elects the application of this section, 

22 gross income shall not include any income derived from 

23 such trade or business (including any income derived from 

24 any activities ancillary to such trade or business and car25 ried on for the convenience of customers refueling motor 


asabaliauskas on DSK5VPTVN1PROD with BILLS
4 

•HR 5457 IH

1 vehicles) during the 1-year period beginning on the date 

2 such property was placed in service. 

3 ‘‘(b) SPECIAL RULES AND DEFINITIONS.— 

4 ‘‘(1) POINT-OF-SALE CHARGER ACCESS FEE.— 

5 ‘‘(A) IN GENERAL.—For purposes of sub6 section (a), in the case of any qualified alter7 native fuel vehicle refueling property the only 

8 consideration for the use of which is allocable to 

9 a portion of the purchase price of a vehicle paid 

10 at the point of sale of such vehicle, the taxpayer 

11 may elect to treat such allocable portion as the 

12 only gross income derived from the trade or 

13 business of storing and dispensing fuel into the 

14 fuel tanks of motor vehicles. 

15 ‘‘(B) LIMITATION.—Subparagraph (A) 

16 shall only apply with respect to any portion of 

17 the purchase price of a vehicle the original use 

18 of which commences with the purchaser and 

19 which is acquired for use or lease by such pur20 chaser and not for resale. 

21 ‘‘(2) COORDINATION WITH ALTERNATIVE FUEL

22 VEHICLE REFUELING PROPERTY CREDIT.—No credit 

23 shall be allowed under section 30C with respect to 

24 any taxable year of the taxpayer during which an 

25 election is in effect under this section. 


asabaliauskas on DSK5VPTVN1PROD with BILLS
5 

•HR 5457 IH

1 ‘‘(3) SPECIAL RULE FOR ELECTRIC VEHICLE

2 SUPPLY EQUIPMENT.—This section shall not apply 

3 with respect to qualified fuel vehicle refueling prop4 erty that dispenses electricity unless such property 

5 utilizes a DC Fast Charge or technologically equiva6 lent or superior system capable of replenishing at 

7 least 150 miles of electric-only range in not more 

8 than 30 minutes. 

9 ‘‘(4) QUALIFIED ALTERNATIVE FUEL VEHICLE

10 REFUELING PROPERTY; ZERO CARBON EMISSION

11 FUEL.—For purposes of this section, the terms 

12 ‘qualified alternative fuel vehicle refueling property’ 

13 and ‘zero carbon emission fuel’ shall have the re14 spective meanings given such terms in section 30C. 

15 ‘‘(5) ELECTION.—A taxpayer (including any 

16 successor in interest) may only elect the application 

17 of this section once. 

18 ‘‘(c) TERMINATION.—This section shall not apply to 

19 any property placed in service after December 31, 2024.’’. 

Æ 


asabaliauskas on DSK5VPTVN1PROD with BILLS