I 
109TH CONGRESS 
2D SESSION 
H. R. 6269 
To amend the Internal Revenue Code of 1986 to expand and extend the 
incentives for alternative fuel vehicles and refueling property and to 
repeal the oil and gas production incentives added by the Energy Policy 
Act of 2005. 
IN THE HOUSE OF REPRESENTATIVES 
SEPTEMBER 29, 2006 
Mrs. BIGGERT 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 expand 
and extend the incentives for alternative fuel vehicles 
and refueling property and to repeal the oil and gas 
production incentives added by the Energy Policy Act 
of 2005. 
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 ‘‘Oil and Gas-to-Alter-
natives Swap (OGAS) Act of 2006’’. 
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SEC. 2. REPEAL OF OIL AND GAS PRODUCTION INCENTIVES 
ADDED BY THE ENERGY POLICY ACT OF 2005. 
(a) REPEAL OF CREDIT FOR FACILITIES PRODUCING 
COKE OR COKE GAS.— 
(1) IN GENERAL.—Section 29 of the Internal 
Revenue Code of 1986 is amended by striking sub-
section (h). 
(2) EFFECTIVE DATE.—The amendment made 
by paragraph (1) shall apply to fuel sold after the 
date of the enactment of this Act. 
(b) REPEAL OF MODIFICATION OF CREDIT FOR PRO-
DUCING FUEL FROM NONCONVENTIONAL SOURCE.—Sec-
tion 1322 of the Energy Policy Act of 2005, and the 
amendments made by such section, are hereby repealed; 
and the Internal Revenue Code of 1986 shall be applied 
and administered as if such section and amendments had 
never been enacted. 
(c) REPEAL OF AMORTIZATION OF GEOLOGICAL AND 
GEOPHYSICAL EXPENDITURES.— 
(1) IN GENERAL.—Section 167 of such Code is 
amended by striking subsection (h). 
(2) CONFORMING AMENDMENT.—Paragraph (3) 
of section 263A(c) of such Code is amended by 
striking ‘‘167(h),’’. 
(3) EFFECTIVE DATE.—The amendments made 
by this subsection shall apply to amounts paid or in-
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curred after the date of the enactment of this Act 
in taxable years ending after such date. 
SEC. 3. EXPANSION AND EXTENSION OF INCENTIVES FOR 
ALTERNATIVE FUEL VEHICLES AND REFUEL-
ING PROPERTY. 
(a) REPEAL OF LIMITATION ON NUMBER OF NEW 
QUALIFIED HYBRID AND ADVANCED LEAN-BURN TECH-
NOLOGY VEHICLES ELIGIBLE FOR CREDIT.— 
(1) IN GENERAL.—Section 30B of such Code is 
amended by striking subsection (f) and by redesig-
nating subsections (g), (h), (i), and (j) as sub-
sections (f), (g), (h), and (i), respectively. 
(2) CONFORMING AMENDMENTS.— 
(A) Paragraph (25) of section 38(b) of 
such Code is amended by striking ‘‘section 
30B(g)(1)’’ and inserting ‘‘section 30B(f)(1)’’. 
(B) Paragraph (3) of section 55(c) of such 
Code is amended by striking ‘‘30B(g)(2)’’ and 
inserting ‘‘30B(f)(2)’’. 
(C) Paragraph (36) of section 1016(a) of 
such Code is amended by striking ‘‘section 
30B(h)(4)’’ and inserting ‘‘section 30B(g)(4)’’. 
(D) Subsection (m) of section 6501 of such 
Code is amended by striking ‘‘30B(h)(9)’’ and 
inserting ‘‘30B(g)(9)’’. 
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(b) EXTENSION OF TERMINATION DATE ON AVAIL-
ABILITY
OF CREDITS
FOR CERTAIN VEHICLES.—Sub-
section (i) of section 30B of such Code, as redesignated 
by subsection (a), is amended— 
(1) by striking ‘‘December 31, 2010’’ in para-
graph (2) (relating to new advanced lean burn tech-
nology motor vehicles and certain new qualified hy-
brid motor vehicles) and inserting ‘‘December 31, 
2012’’, 
(2) by striking ‘‘December 31, 2009’’ in para-
graph (3) (relating to other new qualified hybrid 
motor vehicles) and inserting ‘‘December 31, 2012’’, 
and 
(3) by striking ‘‘December 31, 2010’’ in para-
graph (4) (relating to new qualified alternative fuel 
vehicles) and inserting ‘‘December 31, 2012’’. 
(c) RATE OF CREDIT FOR ALTERNATIVE FUEL VEHI-
CLE REFUELING PROPERTY INCREASED FROM 30 TO 60 
PERCENT.— 
(1) IN
GENERAL.—Subsection (a) of section 
30C of such Code is amended by striking ‘‘30 per-
cent’’ and inserting ‘‘60 percent’’. 
(2) EFFECTIVE DATE.—The amendment made 
by this subsection shall apply to property placed in 
service after the date of the enactment of this Act. 
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(d) 3-YEAR EXTENSION
OF CREDIT
FOR ALTER-
NATIVE FUEL VEHICLE REFUELING PROPERTY.—Para-
graph (2) of section 30C(g) of such Code is amended by 
striking ‘‘December 31 2009’’ and inserting ‘‘December 
31, 2012’’. 
Æ 
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