H. R. 6—452
can be driven, the total traction power is the peak 
power of such storage system. 
‘‘(e) NEW
QUALIFIED
ALTERNATIVE
FUEL
MOTOR
VEHICLE 
CREDIT.— 
‘‘(1) ALLOWANCE OF CREDIT.—Except as provided in para-
graph (5), the new qualified alternative fuel motor vehicle credit 
determined under this subsection is an amount equal to the 
applicable percentage of the incremental cost of any new quali-
fied alternative fuel motor vehicle placed in service by the 
taxpayer during the taxable year. 
‘‘(2) APPLICABLE PERCENTAGE.—For purposes of paragraph 
(1), the applicable percentage with respect to any new qualified 
alternative fuel motor vehicle is— 
‘‘(A) 50 percent, plus 
‘‘(B) 30 percent, if such vehicle— 
‘‘(i) has received a certificate of conformity under 
the Clean Air Act and meets or exceeds the most 
stringent standard available for certification under the 
Clean Air Act for that make and model year vehicle 
(other than a zero emission standard), or 
‘‘(ii) has received an order certifying the vehicle 
as meeting the same requirements as vehicles which 
may be sold or leased in California and meets or 
exceeds the most stringent standard available for cer-
tification under the State laws of California (enacted 
in accordance with a waiver granted under section 
209(b) of the Clean Air Act) for that make and model 
year vehicle (other than a zero emission standard). 
For purposes of the preceding sentence, in the case of any 
new qualified alternative fuel motor vehicle which weighs more 
than 14,000 pounds gross vehicle weight rating, the most strin-
gent standard available shall be such standard available for 
certification on the date of the enactment of the Energy Tax 
Incentives Act of 2005. 
‘‘(3) INCREMENTAL COST.—For purposes of this subsection, 
the incremental cost of any new qualified alternative fuel motor 
vehicle is equal to the amount of the excess of the manufactur-
er’s suggested retail price for such vehicle over such price 
for a gasoline or diesel fuel motor vehicle of the same model, 
to the extent such amount does not exceed— 
‘‘(A) $5,000, if such vehicle has a gross vehicle weight 
rating of not more than 8,500 pounds, 
‘‘(B) $10,000, if such vehicle has a gross vehicle weight 
rating of more than 8,500 pounds but not more than 14,000 
pounds, 
‘‘(C) $25,000, if such vehicle has a gross vehicle weight 
rating of more than 14,000 pounds but not more than 
26,000 pounds, and 
‘‘(D) $40,000, if such vehicle has a gross vehicle weight 
rating of more than 26,000 pounds. 
‘‘(4) NEW QUALIFIED ALTERNATIVE FUEL MOTOR VEHICLE.—
For purposes of this subsection— 
‘‘(A) IN GENERAL.—The term ‘new qualified alternative 
fuel motor vehicle’ means any motor vehicle— 
‘‘(i) which is only capable of operating on an alter-
native fuel,
H. R. 6—453
‘‘(ii) the original use of which commences with 
the taxpayer, 
‘‘(iii) which is acquired by the taxpayer for use 
or lease, but not for resale, and 
‘‘(iv) which is made by a manufacturer. 
‘‘(B) ALTERNATIVE FUEL.—The term ‘alternative fuel’ 
means compressed natural gas, liquefied natural gas, lique-
fied petroleum gas, hydrogen, and any liquid at least 85 
percent of the volume of which consists of methanol. 
‘‘(5) CREDIT FOR MIXED-FUEL VEHICLES.— 
‘‘(A) IN GENERAL.—In the case of a mixed-fuel vehicle 
placed in service by the taxpayer during the taxable year, 
the credit determined under this subsection is an amount 
equal to— 
‘‘(i) in the case of a 75/25 mixed-fuel vehicle, 70 
percent of the credit which would have been allowed 
under this subsection if such vehicle was a qualified 
alternative fuel motor vehicle, and 
‘‘(ii) in the case of a 90/10 mixed-fuel vehicle, 90 
percent of the credit which would have been allowed 
under this subsection if such vehicle was a qualified 
alternative fuel motor vehicle. 
‘‘(B) MIXED-FUEL VEHICLE.—For purposes of this sub-
section, the term ‘mixed-fuel vehicle’ means any motor 
vehicle described in subparagraph (C) or (D) of paragraph 
(3), which— 
‘‘(i) is certified by the manufacturer as being able 
to perform efficiently in normal operation on a com-
bination of an alternative fuel and a petroleum-based 
fuel, 
‘‘(ii) either— 
‘‘(I) has received a certificate of conformity 
under the Clean Air Act, or 
‘‘(II) has received an order certifying the 
vehicle as meeting the same requirements as 
vehicles which may be sold or leased in California 
and meets or exceeds the low emission vehicle 
standard under section 88.105–94 of title 40, Code 
of Federal Regulations, for that make and model 
year vehicle, 
‘‘(iii) the original use of which commences with 
the taxpayer, 
‘‘(iv) which is acquired by the taxpayer for use 
or lease, but not for resale, and 
‘‘(v) which is made by a manufacturer. 
‘‘(C) 75/25 MIXED-FUEL VEHICLE.—For purposes of this 
subsection, the term ‘75/25 mixed-fuel vehicle’ means a 
mixed-fuel vehicle which operates using at least 75 percent 
alternative fuel and not more than 25 percent petroleum-
based fuel. 
‘‘(D) 90/10 MIXED-FUEL VEHICLE.—For purposes of this 
subsection, the term ‘90/10 mixed-fuel vehicle’ means a 
mixed-fuel vehicle which operates using at least 90 percent 
alternative fuel and not more than 10 percent petroleum-
based fuel.