respectively, and by inserting after subpart B the following
new subpart:
‘‘Subpart C—Incentives For Clean-
Fuel Vehicles
‘‘Sec. 1397B. Incentives for clean-fuel vehicles.
‘‘SEC. 1397B. INCENTIVES FOR CLEAN-FUEL VEHICLES.
‘‘(a) EMPOWERMENT ZONE CLEAN FUELS CRED-
IT.—For purposes of section 38, the amount of the em-
powerment zone clean fuels credit determined under this
section for the taxable year is the sum of—
‘‘(1) the empowerment zone clean-fuel property
credit, plus
‘‘(2) the empowerment zone clean-burning fuel
use credit.
‘‘(b) EMPOWERMENT ZONE CLEAN-FUEL PROPERTY
CREDIT.—
‘‘(1) IN
GENERAL.—The empowerment zone
clean-fuel property credit is the cost of—
‘‘(A) qualified clean-fuel vehicle property,
and
‘‘(B) qualified clean-fuel vehicle refueling
property,
paid or incurred for the taxable year by an eligible
enterprise zone business.
‘‘(2) LIMITATIONS.—
‘‘(A) QUALIFIED
CLEAN-FUEL
VEHICLE
PROPERTY.—The cost which may be taken into
account under paragraph (1)(A) with respect to
any motor vehicle shall not exceed—
‘‘(i) $2,000 in the case of a motor ve-
hicle not described in clause (ii) or (iii),
‘‘(ii) $5,000 in the case of any truck
or van with a gross vehicle weight rating
greater than 10,000 pounds but not great-
er than 26,000 pounds, or
‘‘(iii) $50,000 in the case of—
‘‘(I) a truck or van with a gross
vehicle weight rating greater than
26,000 pounds, or
‘‘(II) any bus which has a seating
capacity of at least 20 adults (not in-
cluding the driver).
‘‘(B) QUALIFIED
CLEAN-FUEL
VEHICLE
REFUELING PROPERTY.—
‘‘(i) IN
GENERAL.—The aggregate
cost which may be taken into account
under paragraph (1)(B) with respect to
qualified clean-fuel vehicle refueling prop-
erty placed in service during the taxable
year at a location shall not exceed the less-
er of—
‘‘(I) $100,000, or
‘‘(II) the cost of such property
reduced by the amount described in
clause (ii).
‘‘(ii) REDUCTION FOR AMOUNTS PRE-
VIOUSLY TAKEN INTO ACCOUNT.—For pur-
poses of clause (i)(II), the amount de-
scribed in this clause is the amount deter-
mined by adding—
‘‘(I) the aggregate amount taken
into account under paragraph (1)(B)
for all preceding taxable years, plus
‘‘(II) the aggregate amount taken
into 
account 
under 
section
179A(a)(1)(B) by the taxpayer (or
any related person or predecessor)
with respect to property placed in
service at such location for all preced-
ing taxable years.
‘‘(iii) SPECIAL RULES.—For purposes
of this subparagraph, the provisions of
subparagraphs (B) and (C) of section
179A(b)(2) shall apply.
‘‘(c) EMPOWERMENT ZONE CLEAN-BURNING FUEL
USE CREDIT.—The empowerment zone clean-burning fuel
use credit is the amount equal to 50 cents for each gaso-
line gallon equivalent of clean-burning fuel used by an eli-
gible enterprise zone business during the taxable year to
propel qualified clean-fuel vehicle property.
‘‘(d) DEFINITIONS.—For purposes of this section—
‘‘(1) ELIGIBLE ENTERPRISE ZONE BUSINESS.—
The term ‘eligible enterprise zone business’ means—
‘‘(A) an enterprise zone business (as de-
fined section 1397C) located within an em-
powerment zone that is within a nonattainment
area (within the meaning of section 171 of the
Clean Air Act), and
‘‘(B) a trade or business located outside of
an empowerment zone, but only with respect to
qualified clean-fuel vehicle property used sub-
stantially within an empowerment zone that is
within a nonattainment area (within the mean-
ing of section 171 of the Clean Air Act).
‘‘(2) CLEAN-BURNING FUEL.—The term ‘clean-
burning fuel’ has the meaning given to such term by
section 179A, except that such term includes com-
pressed natural gas.
‘‘(3) QUALIFIED CLEAN-FUEL VEHICLE PROP-
ERTY.—The term ‘qualified clean-fuel vehicle prop-
erty’ has the meaning given to such term by section
179A(c) without regard to paragraph (3) thereof,
except that such term does not include any motor
vehicle that is propelled by a fuel that is not a clean-
burning fuel.
‘‘(4) QUALIFIED
CLEAN-FUEL
VEHICLE
RE-
FUELING PROPERTY.—The term ‘qualified clean-fuel
vehicle refueling property’ has the meaning given to
such term by section 179A(d).
‘‘(5) GASOLINE
GALLON
EQUIVALENT.—The
term ‘gasoline gallon equivalent’ means, with respect
to any clean burning fuel, the amount (determined
by the Secretary) of such fuel having a Btu content
of 114,000.
‘‘(e) DENIAL OF DOUBLE BENEFIT.—No credit shall
be allowed under subsection (a) for any expense for which
a deduction or credit is allowed under any other provision
of this chapter.’’.
(b) CREDIT MADE PART OF GENERAL BUSINESS
CREDIT.—Subsection (b) of section 38 of such Code is
amended by striking ‘‘plus’’ at the end of paragraph (11),
by striking the period at the end of paragraph (12) and