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.
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 ‘‘Putting the Pedal to 
the Metal: Accelerating the Energy Independence of 
America Act of 2003’’. 
SEC. 2. CREDIT FOR MANUFACTURE OF MOTOR VEHICLES 
POWERED BY ALTERNATIVE FUELS. 
(a) IN GENERAL.—Subpart D of part IV of sub-
chapter A of chapter 1 of the Internal Revenue Code of
1986 (relating to business related credits) is amended by 
adding at the end the following: 
‘‘SEC. 45G. CREDIT FOR MANUFACTURE OF MOTOR VEHI-
CLES POWERED BY ALTERNATIVE FUELS. 
‘‘(a) GENERAL RULE.—For purposes of section 38, 
the alternative fuel vehicle manufacturing credit is the ap-
plicable percentage of the aggregate amount paid or in-
curred by the taxpayer during the taxable year for the 
manufacture or production of motor vehicles. 
‘‘(b) APPLICABLE PERCENTAGE.—For purposes of 
this section, the term ‘applicable percentage’ means the 
percentage which the number of alternative fuel motor ve-
hicles manufactured by the taxpayer during the taxable 
year bears to the total number of motor vehicles manufac-
tured by the taxpayer during such year. 
‘‘(c) ALTERNATIVE FUEL MOTOR VEHICLES.—For 
purposes of this section, the term ‘alternative fuel motor 
vehicle’ means a motor vehicle (as defined by section 
30(c)(2))—
‘‘(1) which the Secretary of Energy, the Sec-
retary of Transportation, and the Administrator of 
the Environmental Protection Agency, determine 
jointly to meet the requirements of the Clean Air 
Act and any other applicable provision of law, and
‘‘(2) which operates only on fuel which is not 
gasoline, diesel fuel, or kerosene. 
‘‘(d) DENIAL OF DOUBLE BENEFIT.—No deduction 
or other credit shall be allowed under this chapter for any 
amount taken into account in determining the credit under 
this section. 
‘‘(e) ELECTION NOT TO CLAIM CREDIT.—This sec-
tion shall not apply to a taxpayer for any taxable year 
if such taxpayer elects to have this section not apply for 
such taxable year.’’.
(b) CONFORMING AMENDMENTS.—
(1) Section 38(b) of such Code is amended by 
striking ‘‘plus’’ at the end of paragraph (14), by 
striking the period at the end of paragraph (15) and 
inserting ‘‘, plus’’, and by adding at the end the fol-
lowing: 
‘‘(16) the alternative fuel vehicle manufacturing 
credit determined under section 45G.’’. 
(2) The table of sections for subpart D of part 
IV of subchapter A of chapter 1 of such Code is 
amended by adding at the end the following:
‘‘Sec. 45G. Credit for manufacture of motor vehicles powered by 
alternative fuels.’’.
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
December 31, 2002.
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