I 

108TH CONGRESS 

1ST SESSION H. R. 799

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

the production of motor vehicles powered by alternative fuels. 

IN THE HOUSE OF REPRESENTATIVES 

FEBRUARY 13, 2003

Mr. FILNER 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 the production of motor vehicles powered 

by alternative fuels.

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 ‘‘Putting the Pedal to 

5 the Metal: Accelerating the Energy Independence of 

6 America Act of 2003’’. 

7 SEC. 2. CREDIT FOR MANUFACTURE OF MOTOR VEHICLES 

8 POWERED BY ALTERNATIVE FUELS. 

9 (a) IN GENERAL.—Subpart D of part IV of sub10 chapter A of chapter 1 of the Internal Revenue Code of 
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1 1986 (relating to business related credits) is amended by 

2 adding at the end the following: 

3 ‘‘SEC. 45G. CREDIT FOR MANUFACTURE OF MOTOR VEHI4 CLES POWERED BY ALTERNATIVE FUELS. 

5 ‘‘(a) GENERAL RULE.—For purposes of section 38, 

6 the alternative fuel vehicle manufacturing credit is the ap7 plicable percentage of the aggregate amount paid or in8 curred by the taxpayer during the taxable year for the 

9 manufacture or production of motor vehicles. 

10 ‘‘(b) APPLICABLE PERCENTAGE.—For purposes of 

11 this section, the term ‘applicable percentage’ means the 

12 percentage which the number of alternative fuel motor ve13 hicles manufactured by the taxpayer during the taxable 

14 year bears to the total number of motor vehicles manufac15 tured by the taxpayer during such year. 

16 ‘‘(c) ALTERNATIVE FUEL MOTOR VEHICLES.—For 

17 purposes of this section, the term ‘alternative fuel motor 

18 vehicle’ means a motor vehicle (as defined by section 

19 30(c)(2))—

20 ‘‘(1) which the Secretary of Energy, the Sec21 retary of Transportation, and the Administrator of 

22 the Environmental Protection Agency, determine 

23 jointly to meet the requirements of the Clean Air 

24 Act and any other applicable provision of law, and 
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1 ‘‘(2) which operates only on fuel which is not 

2 gasoline, diesel fuel, or kerosene. 

3 ‘‘(d) DENIAL OF DOUBLE BENEFIT.—No deduction 

4 or other credit shall be allowed under this chapter for any 

5 amount taken into account in determining the credit under 

6 this section. 

7 ‘‘(e) ELECTION NOT TO CLAIM CREDIT.—This sec8 tion shall not apply to a taxpayer for any taxable year 

9 if such taxpayer elects to have this section not apply for 

10 such taxable year.’’.

11 (b) CONFORMING AMENDMENTS.—

12 (1) Section 38(b) of such Code is amended by 

13 striking ‘‘plus’’ at the end of paragraph (14), by 

14 striking the period at the end of paragraph (15) and 

15 inserting ‘‘, plus’’, and by adding at the end the fol16 lowing: 

17 ‘‘(16) the alternative fuel vehicle manufacturing 

18 credit determined under section 45G.’’. 

19 (2) The table of sections for subpart D of part 

20 IV of subchapter A of chapter 1 of such Code is 

21 amended by adding at the end the following:

‘‘Sec. 45G. Credit for manufacture of motor vehicles powered by 

alternative fuels.’’.
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1 (c) EFFECTIVE DATE.—The amendments made by 

2 this section shall apply to taxable years beginning after 

3 December 31, 2002.

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