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 alter-
native fuel vehicle refueling property and to increase 
the investment credit for more efficient fuel cells. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Fuel Cell and Hydro-
gen Infrastructure Act of 2014’’. 
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SEC. 2. EXPANSION OF CREDIT FOR HYDROGEN-RELATED 
ALTERNATIVE FUEL VEHICLE REFUELING 
PROPERTY. 
(a) INCREASE IN CREDIT PERCENTAGE.—Subsection 
(a) of section 30C of the Internal Revenue Code of 1986 
(relating to alternative fuel vehicle refueling property cred-
it) is amended by inserting ‘‘(50 percent in the case of 
property relating to hydrogen)’’ after ‘‘30 percent’’. 
(b) NO DOLLAR LIMITATION.—Subsection (b) of sec-
tion 30C of such Code is amended by adding at the end 
the following flush sentence: 
‘‘The preceding sentence shall not apply in the case of 
property related to hydrogen.’’. 
(c) CREDIT ALLOWABLE FOR REFUELING PROPERTY 
FOR CERTAIN MOTOR VEHICLES DESIGNED FOR CAR-
RYING OR TOWING LOADS.— 
(1) IN
GENERAL.—Subsection (c) of section 
30C of such Code is amended by striking ‘‘and’’ at 
the end of paragraph (1), by striking the period at 
the end of paragraph (2) and inserting ‘‘, and’’, and 
by adding at the end the following new paragraph: 
‘‘(3) with respect to property described in sec-
tion 179A(d)(3)(A) for the storage or dispensing of 
fuel at least 85 percent of the volume of which con-
sists of hydrogen, the reference to motor vehicles in 
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section 179A(d)(3)(A) includes specified off-highway 
vehicles.’’. 
(2) SPECIFIED
OFF-HIGHWAY
VEHICLES
DE-
FINED.—Subsection (e) of section 30C of such Code 
is amended by adding at the end the following new 
paragraph: 
‘‘(7) SPECIFIED OFF-HIGHWAY VEHICLES.—For 
purposes of subsection (c)(3)— 
‘‘(A) IN
GENERAL.—The term ‘specified 
off-highway vehicles’ means all types of vehicles 
propelled by motor that are designed for car-
rying or towing loads from one place to an-
other, regardless of the type of load or material 
carried or towed and whether or not the vehicle 
is registered or required to be registered for 
highway use, including fork lift trucks used to 
carry loads at railroad stations, industrial 
plants, and warehouses. 
‘‘(B) EXCEPTIONS.—Such term does not 
include— 
‘‘(i) farm tractors, trench diggers, 
power shovels, bulldozers, road graders or 
rollers, and similar equipment which does 
not carry or tow a load, and 
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‘‘(ii) any vehicle that operates exclu-
sively on a rail or rails.’’. 
(d) CREDIT FOR HYDROGEN PROPERTY EXTENDED 
THROUGH 2016.—Paragraph (1) of section 30C(g) of 
such Code is amended by striking ‘‘December 31, 2014’’ 
and inserting ‘‘December 31, 2016’’. 
(e) EFFECTIVE DATE.— 
(1) IN GENERAL.—The amendments made by 
subsections (a) and (c) shall apply to property 
placed in service after the date of the enactment of 
this Act in taxable years ending after such date. 
(2) REPEAL OF LIMITATION.—The amendment 
made by subsection (b) shall apply to taxable years 
beginning after the date of the enactment of this 
Act. 
(3) HYDROGEN
REFUELING
PROPERTY.—The 
amendment made by subsection (d) shall apply to 
property placed in service after December 31, 2014. 
SEC. 3. INCREASED INVESTMENT CREDIT FOR MORE EFFI-
CIENT FUEL CELLS. 
(a) INCREASED PERCENTAGE.— 
(1) IN GENERAL.—Subparagraph (A) of section 
48(a)(2) of the Internal Revenue Code of 1986 (re-
lating to energy percentage) is amended by redesig-
nating clauses (i) and (ii) as clauses (iii) and (iv), 
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respectively, and by inserting before clause (iii), as 
so redesignated, the following new clauses: 
‘‘(i) 50 percent in the case of qualified 
fuel cell property used in a combined heat 
and power system having an energy effi-
ciency percentage (as defined in section 
48(c)(3)(C)) of 70 percent or more, 
‘‘(ii) 40 percent in the case of quali-
fied fuel cell property used in such a sys-
tem having an energy efficiency percentage 
(as so defined) of at least 60 percent but 
less than 70 percent,’’. 
(2) CONFORMING AMENDMENTS.— 
(A) 
Subclause 
(I) 
of 
section 
48(a)(2)(A)(iii) of such Code, as redesignated 
by paragraph (1), is amended by inserting ‘‘not 
described in clause (i) or (ii)’’ before the 
comma. 
(B) Clause (iv) of section 48(a)(2)(A) of 
such Code, as so redesignated, is amended by 
striking ‘‘to which clause (i) does not apply’’ 
and inserting ‘‘to which none of the preceding 
clauses apply’’. 
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(b) INCREASED MAXIMUM CREDIT.—Subparagraph 
(B) of section 48(c)(1) of such Code is amended to read 
as follows: 
‘‘(B) LIMITATION.—In the case of quali-
fied fuel cell property placed in service during 
the taxable year, the credit otherwise deter-
mined under subsection (a) for such year with 
respect to such property shall not exceed an 
amount equal to— 
‘‘(i) in the case of property described 
in subsection (a)(2)(A)(i), $2,500 for each 
0.5 kilowatt of capacity of such property, 
‘‘(ii) in the case of property described 
in subsection (a)(2)(A)(ii), $2,000 for each 
0.5 kilowatt of capacity of such property, 
and 
‘‘(iii) in the case of property described 
in subsection (a)(2)(A)(iii)(I), $1,500 for 
each 0.5 kilowatt of capacity of such prop-
erty.’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
the date of the enactment of this Act. 
Æ 
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