I 
109TH CONGRESS 
2D SESSION 
H. R. 5239 
To amend the Internal Revenue Code of 1986 to increase the credit for 
certain alternative motor vehicles assembled in the United States. 
IN THE HOUSE OF REPRESENTATIVES 
APRIL 27, 2006 
Mr. MCHUGH 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 
the credit for certain alternative motor vehicles assem-
bled in the United States. 
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 ‘‘Alternative Vehicle In-
centive Act of 2006’’. 
SEC. 2. INCREASED CREDIT AMOUNT FOR ALTERNATIVE 
MOTOR 
VEHICLES 
ASSEMBLED 
IN 
THE 
UNITED STATES. 
(a) INCREASED CREDIT AMOUNT.— 
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(1) NEW QUALIFIED FUEL CELL MOTOR VEHI-
CLE CREDIT.—Subsection (b) of section 30B of the 
Internal Revenue Code of 1986 (relating to alter-
native motor vehicle credit) is amended by inserting 
at the end the following new paragraph: 
‘‘(4) DOMESTIC
ASSEMBLY
INCREASE.—The 
amount determined under paragraph (1) with re-
spect to a new qualified fuel cell motor vehicle which 
is assembled in the United States shall be increased 
by $5,000.’’. 
(2) NEW ADVANCED LEAN BURN TECHNOLOGY 
MOTOR VEHICLE CREDIT.—Subsection (c)(2) of such 
section of such Code is amended by inserting at the 
end the following new subparagraph: 
‘‘(C) DOMESTIC
ASSEMBLY
INCREASE.— 
The amount determined under this paragraph 
with respect to a new advanced lean burn tech-
nology motor vehicle which is assembled in the 
United States shall be increased by $5,000.’’. 
(3) NEW QUALIFIED HYBRID MOTOR VEHICLE 
CREDIT.—Subsection (d)(2) of such section of such 
credit is amended by inserting at the end the fol-
lowing new subparagraph: 
‘‘(C) DOMESTIC
ASSEMBLY
INCREASE.— 
The amount determined under this paragraph 
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with respect to a new qualified hybrid motor ve-
hicle which is assembled in the United States 
shall be increased by $5,000.’’. 
(4) 
NEW
QUALIFIED
ALTERNATIVE
FUEL 
MOTOR VEHICLE CREDIT.—Subsection (e) of such 
section of such Code is amended by inserting at the 
end the following new paragraph: 
‘‘(6) DOMESTIC
ASSEMBLY
INCREASE.—The 
amount determined under paragraph (1) with re-
spect to a new advanced qualified alternative fuel 
motor vehicle which is assembled in the United 
States shall be increased by $5,000.’’. 
(b) NO LIMITATION ON NUMBER OF NEW QUALI-
FIED HYBRID AND ADVANCED LEAN-BURN TECHNOLOGY 
VEHICLES ELIGIBLE FOR CREDIT.—Section 30B of such 
Code is amended by striking subsection (f). 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall take effect as if included in section 1341 
of the Energy Policy Act of 2005. 
Æ 
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