II 

113TH CONGRESS 

2D SESSION S. 2573 

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 SENATE OF THE UNITED STATES 

JULY 9, 2014 

Mr. BLUMENTHAL introduced the following bill; which was read twice and 

referred to the Committee on Finance 

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 is amended by inserting ‘‘(50 percent in the case of prop7 erty relating to hydrogen)’’ after ‘‘30 percent’’. 

8 (b) NO DOLLAR LIMITATION.—Subsection (b) of sec9 tion 30C of the Internal Revenue Code of 1986 is amended 

10 by adding at the end the following flush sentence: 

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

12 property related to hydrogen.’’. 

13 (c) CREDIT ALLOWABLE FOR REFUELING PROPERTY

14 FOR CERTAIN MOTOR VEHICLES DESIGNED FOR CAR15 RYING OR TOWING LOADS.— 

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

17 30C of the Internal Revenue Code of 1986 is 

18 amended by striking ‘‘and’’ at the end of paragraph 

19 (1), by redesignating paragraph (2) as paragraph 

20 (3), and by inserting after paragraph (1) the fol21 lowing new paragraph: 

22 ‘‘(2) 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, and’’. 

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)(2)— 

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 the 

5 Internal Revenue Code of 1986 is amended by striking 

6 ‘‘December 31, 2014’’ and inserting ‘‘December 31, 

7 2016’’. 

8 (e) EFFECTIVE DATE.— 

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

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

11 placed in service after the date of the enactment of 

12 this Act in taxable years ending after such date. 

13 (2) REPEAL OF LIMITATION.—The amendment 

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

15 beginning after the date of the enactment of this 

16 Act. 

17 (3) HYDROGEN REFUELING PROPERTY.—The 

18 amendment made by subsection (d) shall apply to 

19 property placed in service after December 31, 2014. 

20 SEC. 3. INCREASED INVESTMENT CREDIT FOR MORE EFFI21 CIENT FUEL CELLS. 

22 (a) INCREASED PERCENTAGE.— 

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

24 48(a)(2) of the Internal Revenue Code of 1986 is 

25 amended by striking ‘‘and’’ at the end of clause (i), 


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1 by redesignating clause (ii) as clause (iv), and by in2 serting after clause (i) the following new clauses: 

3 ‘‘(ii) 40 percent in the case of quali4 fied fuel cell property used in a combined 

5 heat and power system having an energy 

6 efficiency percentage (as defined in section 

7 48(c)(3)(C)) of at least 60 percent but less 

8 than 70 percent, 

9 ‘‘(iii) 50 percent in the case of quali10 fied fuel cell property used in such a sys11 tem having an energy efficiency percentage 

12 (as so defined) of 70 percent or more, 

13 and’’. 

14 (2) CONFORMING AMENDMENTS.— 

15 (A) Subclause (I) of section 48(a)(2)(A)(i) 

16 of such Code is amended by inserting ‘‘not de17 scribed in clause (ii) or (iii)’’ before the comma. 

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

19 such Code, as redesignated by paragraph (1), is 

20 amended by striking ‘‘to which clause (i) does 

21 not apply’’ and inserting ‘‘to which none of the 

22 preceding clauses apply’’. 

23 (b) INCREASED MAXIMUM CREDIT.—Subparagraph 

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

25 as follows: 


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1 ‘‘(B) LIMITATION.—In the case of quali2 fied fuel cell property placed in service during 

3 the taxable year, the credit otherwise deter4 mined under subsection (a) for such year with 

5 respect to such property shall not exceed an 

6 amount equal to— 

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

8 in subsection (a)(2)(A)(i)(I), $1,500 for 

9 each 0.5 kilowatt of capacity of such prop10 erty, 

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

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

13 0.5 kilowatt of capacity of such property, 

14 and 

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

16 in subsection (a)(2)(A)(iii), $2,500 for 

17 each 0.5 kilowatt of capacity of such prop18 erty.’’. 

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

20 this section shall apply to taxable years beginning after 

21 the date of the enactment of this Act. 

Æ 


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