I 
109TH CONGRESS 
2D SESSION 
H. R. 5703 
To amend the Internal Revenue Code of 1986 to provide a credit for the 
purchase of qualified flexible fuel motor vehicles, and for other purposes. 
IN THE HOUSE OF REPRESENTATIVES 
JUNE 28, 2006 
Mr. MEEHAN introduced the following bill; which was referred to the Com-
mittee on Ways and Means, and in addition to the Committee on Energy 
and Commerce, for a period to be subsequently determined by the Speak-
er, in each case for consideration of such provisions as fall within the ju-
risdiction of the committee concerned 
A BILL 
To amend the Internal Revenue Code of 1986 to provide 
a credit for the purchase of qualified flexible fuel motor 
vehicles, and for other purposes. 
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 ‘‘Green Vehicles Pro-
motion Act of 2006’’. 
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SEC. 2. QUALIFIED FLEXIBLE FUEL MOTOR VEHICLE CRED-
IT. 
(a) IN GENERAL.—Section 30B of the Internal Rev-
enue Code of 1986 (relating to alternative motor vehicle 
credit) is amended— 
(1) in subsection (a) by striking ‘‘and’’ at the 
end of paragraph (3), by striking the period and in-
serting ‘‘, and’’ at the end of paragraph (4), and by 
adding at the end the following new paragraph: 
‘‘(5) the qualified flexible fuel motor vehicle 
credit determined under subsection (f).’’, and 
(2) by redesignating subsections (f), (g), (h), 
(i), and (j) as subsections (g), (h), (i), (j), and (k), 
respectively, and by inserting after subsection (e) the 
following new subsection: 
‘‘(f) QUALIFIED FLEXIBLE FUEL MOTOR VEHICLE 
CREDIT.— 
‘‘(1) ALLOWANCE OF CREDIT.—For purposes of 
subsection (a), the qualified flexible fuel motor vehi-
cle credit determined under this subsection for the 
taxable year is an amount equal to the sum of— 
‘‘(A) $100 for each qualified flexible fuel 
motor vehicle placed in service by the taxpayer 
during the taxable year that is not a new quali-
fied hybrid motor vehicle (as described in sub-
section (d)(3)), plus 
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‘‘(B) $200 for each qualified flexible fuel 
motor vehicle placed in service by the taxpayer 
during the taxable year that is a new qualified 
hybrid motor vehicle (as described in subsection 
(d)(3)). 
‘‘(2) QUALIFIED FLEXIBLE FUEL MOTOR VEHI-
CLE.—For purposes of this subsection— 
‘‘(A) IN
GENERAL.—The term ‘qualified 
flexible fuel motor vehicle’ means a motor vehi-
cle that meets the requirements of subpara-
graph (B) and is designed so that the vehicle is 
propelled by an engine which can use as a fuel 
a gasoline mixture of which 85 percent (or an-
other percentage of not less than 70 percent, as 
the Secretary may determine, by rule, to pro-
vide for requirements relating to cold start, 
safety, or vehicle functions) of the volume of 
consists of ethanol. 
‘‘(B) OTHER
REQUIREMENTS.—A vehicle 
meets the requirements of this paragraph if— 
‘‘(i) the original use of the vehicle 
commences with the taxpayer, 
‘‘(ii) the vehicle is acquired for use or 
lease by the taxpayer and not for resale, 
and 
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‘‘(iii) the vehicle is made by a manu-
facturer in the United States.’’. 
(b) TERMINATION.—Subsection (k) of section 30B of 
such Code (as redesignated by subsection (a)) is amended 
by striking ‘‘and’’ at the end of paragraph (3), by striking 
the period and inserting ‘‘, and’’ at the end of paragraph 
(4), and by adding at the end the following new para-
graph: 
‘‘(5) in the case of a qualified flexible fuel 
motor vehicle (as described in subsection (f)(2)), De-
cember 31, 2010.’’. 
(c) CONFORMING AMENDMENTS.— 
(1) Paragraph (4) of section 30B(i) of such 
Code (as redesignated by subsection (a)) is amended 
by striking ‘‘subsection (g)’’ and inserting ‘‘sub-
section (h)’’. 
(2) Paragraph (6) of section 30B(i) of such 
Code (as redesignated by subsection (a)) is amended 
by striking ‘‘subsection (g)’’ each place it appears 
and inserting ‘‘subsection (h)’’. 
(3) Paragraph (25) of section 38(b) of such 
Code is amended by striking ‘‘section 30B(g)(1)’’ 
and inserting ‘‘section 30B(h)(1)’’. 
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(4) Paragraph (3) of section 55(c) of such Code 
is amended by striking ‘‘30B(g)(2)’’ and inserting 
‘‘30B(h)(2)’’. 
(5) Paragraph (36) of section 1016(a) of such 
Code is amended by striking ‘‘section 30B(h)(4)’’ 
and inserting ‘‘section 30B(i)(4)’’. 
(6) Subsection (m) of section 6501 of such 
Code is amended by striking ‘‘30B(h)(9)’’ and in-
serting ‘‘30B(i)(9)’’. 
(d) EFFECTIVE DATE.—The amendments made by 
this section shall apply to purchases made after the date 
of the enactment of this Act, in taxable years ending after 
such date. 
SEC. 3. CREDIT FOR CONVERSION OF MOTOR VEHICLE TO 
QUALIFIED FLEXIBLE FUEL MOTOR VEHICLE. 
(a) IN GENERAL.—Subpart A of part IV of sub-
chapter A of chapter 1 of the Internal Revenue Code of 
1986 is amended by inserting after section 25D the fol-
lowing new section: 
‘‘SEC. 25E. CREDIT FOR CONVERSION OF MOTOR VEHICLE 
TO QUALIFIED FLEXIBLE FUEL MOTOR VEHI-
CLE. 
‘‘(a) ALLOWANCE OF CREDIT.—In the case of an in-
dividual, there shall be allowed as a credit against the tax 
imposed by this chapter for the taxable year an amount 
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equal to 100 percent of the qualified flexible fuel motor 
vehicle conversion expenditures made by the taxpayer dur-
ing the taxable year. 
‘‘(b) MAXIMUM CREDIT.—The credit allowed under 
subsection (a) for any taxable year shall not exceed $500. 
‘‘(c) QUALIFIED FLEXIBLE FUEL MOTOR VEHICLE 
CONVERSION EXPENDITURE.—For purposes of this sec-
tion— 
‘‘(1) IN GENERAL.—The term ‘qualified flexible 
fuel motor vehicle conversion expenditure’ means 
any expenditure directly related to the process of 
converting a motor vehicle owned by a taxpayer to 
a motor vehicle that meets the qualified flexible fuel 
motor vehicle requirement described in paragraph 
(2). 
‘‘(2) QUALIFIED FLEXIBLE FUEL MOTOR VEHI-
CLE REQUIREMENT.—A vehicle meets the qualified 
flexible fuel motor vehicle requirements described in 
this paragraph if the vehicle is propelled by an en-
gine which can use as a fuel a gasoline mixture of 
which 85 percent (or another percentage of not less 
than 70 percent, as the Secretary may determine, by 
rule, to provide for requirements relating to cold 
start, safety, or vehicle functions) of the volume of 
consists of ethanol. 
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