I 
113TH CONGRESS 
2D SESSION 
H. R. 5457 
To amend the Internal Revenue Code of 1986 to provide incentives for 
zero carbon emissions refueling property. 
IN THE HOUSE OF REPRESENTATIVES 
SEPTEMBER 11, 2014 
Mr. MURPHY of Florida (for himself and Mr. DENT) 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 zero carbon emissions refueling property. 
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 ‘‘Fueling America’s Fu-
ture Act of 2014’’. 
SEC. 2. EXTENSION AND MODIFICATION OF ALTERNATIVE 
FUEL VEHICLE REFUELING PROPERTY CRED-
IT. 
(a) REPEAL
OF LIMITATION
FOR ZERO CARBON 
EMISSION FUEL.—Paragraph (6) of section 30C(e) of the 
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Internal Revenue Code of 1986 is amended to read as fol-
lows: 
‘‘(6) SPECIAL RULE FOR ZERO CARBON EMIS-
SION REFUELING PROPERTY.—In the case of any 
property relating to zero-emission fuel, subsection 
(b) shall not apply.’’. 
(b) EXTENSION
FOR
ZERO
CARBON
EMISSION 
FUEL.—Subsection (g) of section 30C of such Code is 
amended by striking ‘‘and’’ at the end of paragraph (1), 
by redesignating paragraph (2) as paragraph (3), and by 
inserting after paragraph (1) the following new paragraph: 
‘‘(2) in the case of any property relating to zero 
carbon emission fuel, after December 31, 2024, 
and’’. 
(c) ZERO CARBON EMISSION FUEL.—Subsection (e) 
of section 30C of such Code is amended by adding at the 
end the following new paragraph: 
‘‘(7) ZERO CARBON EMISSION FUEL.—For pur-
poses of this section, the term ‘zero carbon emission 
fuel’ means any fuel that does not emit carbon when 
used as fuel to propel a motor vehicle (including 
electricity, hydrogen, or any other zero-tailpipe emis-
sion producing fuel, as determined by the Secretary 
of Energy for purposes of this section).’’. 
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(d) EFFECTIVE DATE.—The amendments made by 
this section shall apply to property placed in service after 
the date of the enactment of this Act. 
SEC. 3. TAX HOLIDAY FOR BUSINESSES PLACING IN SERV-
ICE ZERO CARBON EMISSION REFUELING 
PROPERTY. 
Part III of subchapter B of chapter 1 of the Internal 
Revenue Code of 1986 is amended by inserting before sec-
tion 140 the following new section: 
‘‘SEC. 139F. ZERO CARBON EMISSION REFUELING PROP-
ERTY. 
‘‘(a) IN GENERAL.—In the case of any taxpayer 
who— 
‘‘(1) is engaged in the trade or business of stor-
ing and dispensing fuel into the fuel tanks of motor 
vehicles propelled by such fuel, 
‘‘(2) with respect to such trade or business 
places in service any qualified alternative fuel vehicle 
refueling property which stores and dispenses zero 
carbon emission fuel, and 
‘‘(3) elects the application of this section, 
gross income shall not include any income derived from 
such trade or business (including any income derived from 
any activities ancillary to such trade or business and car-
ried on for the convenience of customers refueling motor 
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vehicles) during the 1-year period beginning on the date 
such property was placed in service. 
‘‘(b) SPECIAL RULES AND DEFINITIONS.— 
‘‘(1) POINT-OF-SALE CHARGER ACCESS FEE.— 
‘‘(A) IN GENERAL.—For purposes of sub-
section (a), in the case of any qualified alter-
native fuel vehicle refueling property the only 
consideration for the use of which is allocable to 
a portion of the purchase price of a vehicle paid 
at the point of sale of such vehicle, the taxpayer 
may elect to treat such allocable portion as the 
only gross income derived from the trade or 
business of storing and dispensing fuel into the 
fuel tanks of motor vehicles. 
‘‘(B) 
LIMITATION.—Subparagraph 
(A) 
shall only apply with respect to any portion of 
the purchase price of a vehicle the original use 
of which commences with the purchaser and 
which is acquired for use or lease by such pur-
chaser and not for resale. 
‘‘(2) COORDINATION WITH ALTERNATIVE FUEL 
VEHICLE REFUELING PROPERTY CREDIT.—No credit 
shall be allowed under section 30C with respect to 
any taxable year of the taxpayer during which an 
election is in effect under this section. 
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‘‘(3) SPECIAL
RULE
FOR
ELECTRIC
VEHICLE 
SUPPLY EQUIPMENT.—This section shall not apply 
with respect to qualified fuel vehicle refueling prop-
erty that dispenses electricity unless such property 
utilizes a DC Fast Charge or technologically equiva-
lent or superior system capable of replenishing at 
least 150 miles of electric-only range in not more 
than 30 minutes. 
‘‘(4) QUALIFIED ALTERNATIVE FUEL VEHICLE 
REFUELING
PROPERTY; ZERO
CARBON
EMISSION 
FUEL.—For purposes of this section, the terms 
‘qualified alternative fuel vehicle refueling property’ 
and ‘zero carbon emission fuel’ shall have the re-
spective meanings given such terms in section 30C. 
‘‘(5) ELECTION.—A taxpayer (including any 
successor in interest) may only elect the application 
of this section once. 
‘‘(c) TERMINATION.—This section shall not apply to 
any property placed in service after December 31, 2024.’’. 
Æ 
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