‘‘(2) PERSONAL
CREDIT.—The credit allowed 
under subsection (a) (after the application of para-
graph (1)) for any taxable year shall not exceed the 
excess (if any) of— 
‘‘(A) the regular tax liability (as defined in 
section 26(b)) reduced by the sum of the credits 
allowable under subpart A and sections 27, 30, 
30B, and 30C, over 
‘‘(B) the tentative minimum tax for the 
taxable year. 
‘‘(e) DENIAL OF DOUBLE BENEFIT.—For purposes 
of determining any deduction or any other credit under 
this subtitle, the amounts paid or incurred by the taxpayer 
for hydrogen which is taken into account under this sec-
tion shall be reduced by the amount of the credit allowed 
under this section. 
‘‘(f) TERMINATION.—This section shall not apply to 
amounts paid or incurred after December 31, 2015.’’. 
(b) CONFORMING AMENDMENTS.— 
(1) Section 38(b) of such Code is amended by 
striking ‘‘plus’’ at the end of paragraph (30), by 
striking the period at the end of paragraph (31) and 
inserting ‘‘plus’’, and by adding at the end the fol-
lowing new paragraph: 
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‘‘(32) the portion of the hydrogen credit to 
which section 30D(d)(1) applies.’’. 
(2) Section 55(c)(3) of such Code is amended 
by inserting ‘‘30D(d)(2),’’ after ‘‘30C(d)(2),’’. 
(3) The table of sections for subpart B of part 
IV of subchapter A of chapter 1 of such Code is 
amended by adding at the end the following new 
item: 
‘‘Sec. 30D. Hydrogen credit.’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to amounts paid or incurred after 
December 31, 2007, in taxable years ending after such 
date. 
SEC. 2. EXTENSION OF EXISTING TAX CREDITS FOR FUEL 
CELL AND MICROTURBINE PROPERTY. 
(a) RESIDENTIAL ENERGY EFFICIENT PROPERTY.— 
Subsection (g) of section 25D of the Internal Revenue 
Code of 1986 is amended by inserting ‘‘(December 31, 
2013, in the case of qualified fuel cell property)’’ before 
the period at the end. 
(b) ENERGY CREDIT.— 
(1) FUEL CELL PROPERTY.—Subparagraph (E) 
of section 48(c)(1) of such Code is amended by 
striking ‘‘December 31, 2008’’ and inserting ‘‘De-
cember 31, 2013’’. 
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(2) MICROTURBINE PROPERTY.—Subparagraph 
(E) of section 48(c)(2) of such Code is amended by 
striking ‘‘December 31, 2008’’ and inserting ‘‘De-
cember 31, 2013’’. 
SEC. 3. SECONDARY FUEL CELL POWER SOURCES FOR NEW 
PUBLIC BUILDINGS. 
Section 3305 of title 40, United States Code, is 
amended by adding at the end the following: 
‘‘(f) SECONDARY FUEL CELL POWER SOURCES FOR 
NEW PUBLIC BUILDINGS.— 
‘‘(1) IN GENERAL.—A public building may not 
be constructed after December 31, 2008, that will be 
in excess of 50,000 square feet, unless the building 
has a fuel cell (as defined in section 781 of the En-
ergy Policy Act of 2005 (42 U.S.C. 16121; 119 
Stat. 835)) as an independent, backup source of 
electric power. 
‘‘(2) SIZE AND USE OF FUEL CELL.—A fuel cell 
installed under this subsection in a building must 
have the capacity, and shall be used, to provide elec-
tric power for critical and essential functions and 
operations being conducted in the building during 
peak hours of electricity usage and during power 
outages. 
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‘‘(3) CONSIDERATION FOR BASE LOAD POWER 
SUPPLY.—In carrying out this subsection, the Ad-
ministrator shall consider the use of a fuel cell to be 
installed or installed in a building under this sub-
section for use in meeting the base load electric 
power needs of the building. 
‘‘(4) LIMITATION.—This subsection shall not 
apply to a public building that is under construction 
on December 31, 2008.’’. 
SEC. 4. UNIFORMITY OF HYDROGEN STORAGE AND TRANS-
PORTATION REGULATIONS. 
(a) PURPOSES.—The purposes of this section are— 
(1) to prepare Federal, State, and local regu-
latory agencies for the smooth commercialization of 
hydrogen and fuel cell devices and fueling stations 
and smooth transition from a hydrocarbon economy 
to hydrogen economy; and 
(2) 
to 
ensure 
comprehensive 
coordination 
among these agencies to develop and utilize the nec-
essary enabling regulations that ensure public safety, 
commercial development of hydrogen and fuel cell 
devices and fueling stations, and a smooth transition 
from a hydrocarbon economy to hydrogen economy. 
(b) STUDY AND REPORT.— 
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(1) IN GENERAL.—Not later than January 1, 
2008, the Secretary of Transportation, in coopera-
tion with the Secretaries of Energy, Commerce, De-
fense, and the heads of other appropriate Federal 
agencies, shall establish an interagency task force 
and comprehensive study team to— 
(A) study and identify the regulatory ac-
tions that will be needed to ensure a safe, 
smooth transition— 
(i) to commercialization of hydrogen 
and fuel cell devices and fueling stations; 
and 
(ii) from a hydrocarbon economy to 
hydrogen economy; and 
(B) design a uniform regulatory approach 
to such transition that ensures public safety. 
(2) PARTICIPATION OF STATE AGENCIES.—The 
Secretary of Transportation may also include in the 
task force and study team to be established under 
paragraph (1) the heads of those State agencies that 
the Secretary determines are most likely to be in-
strumental in leading the effort toward commer-
cialization of hydrogen and fuel cell devices and fuel-
ing stations and will have responsibility for imple-
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