to, or repeal of, a section or other provision, the reference 
shall be considered to be made to a section or other provi-
sion of the Internal Revenue Code of 1986. 
(c) TABLE OF CONTENTS.—The table of contents for 
this Act is as follows: 
Sec. 1. Short title; table of contents; etc. 
TITLE I—REPEAL OF ENERGY TAX SUBSIDIES 
Sec. 101. Repeal of credit for alcohol fuel, biodiesel, and alternative fuel mix-
tures. 
Sec. 102. Early termination of credit for qualified fuel cell motor vehicles. 
Sec. 103. Early termination of new qualified plug-in electric drive motor vehi-
cles. 
Sec. 104. Repeal of alternative fuel vehicle refueling property credit. 
Sec. 105. Repeal of credit for alcohol used as fuel. 
Sec. 106. Repeal of credit for biodiesel and renewable diesel used as fuel. 
Sec. 107. Repeal of enhanced oil recovery credit. 
Sec. 108. Termination of credit for electricity produced from certain renewable 
resources. 
Sec. 109. Repeal of credit for producing oil and gas from marginal wells. 
Sec. 110. Termination of credit for production from advanced nuclear power fa-
cilities. 
Sec. 111. Repeal of credit for carbon dioxide sequestration. 
Sec. 112. Termination of energy credit. 
Sec. 113. Repeal of qualifying advanced coal project. 
Sec. 114. Repeal of qualifying gasification project credit. 
TITLE II—REDUCTION OF CORPORATE INCOME TAX RATE 
Sec. 201. Corporate income tax rate reduced. 
TITLE I—REPEAL OF ENERGY 
TAX SUBSIDIES 
SEC. 101. REPEAL OF CREDIT FOR ALCOHOL FUEL, BIO-
DIESEL, AND ALTERNATIVE FUEL MIXTURES. 
(a) IN GENERAL.—Section 6426 is repealed. 
(b) CONFORMING AMENDMENTS.— 
(1) Paragraph (1) of section 4101(a) is amend-
ed by striking ‘‘or alcohol (as defined in section 
6426(b)(4)(A)’’. 
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(2) Paragraph (2) of section 4104(a) is amend-
ed by striking ‘‘6426, or 6427(e)’’. 
(3) Section 6427 is amended by striking sub-
section (e). 
(4) Subparagraph (E) of section 7704(d)(1) is 
amended— 
(A) by inserting ‘‘(as in effect on the day 
before the date of the enactment of the Energy 
Freedom and Economic Prosperity Act)’’ after 
‘‘of section 6426’’, and 
(B) by inserting ‘‘(as so in effect)’’ after 
‘‘section 6426(b)(4)(A)’’. 
(5) Paragraph (1) of section 9503(b) is amend-
ed by striking the second sentence. 
(c) CLERICAL AMENDMENT.—The table of sections 
for subchapter B of chapter 65 is amended by striking 
the item relating to section 6426. 
(d) EFFECTIVE.— 
(1) IN GENERAL.—Except as provided in para-
graph (2), the amendments made by this section 
shall apply with respect to fuel sold and used after 
the date of the enactment of this Act. 
(2) LIQUEFIED HYDROGEN.—In the case of any 
alternative fuel or alternative fuel mixture (as de-
fined in subsection (d)(2) or (e)(3) of section 6426 
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of the Internal Revenue Code of 1986 as in effect 
before its repeal by this Act) involving liquefied hy-
drogen, the amendments made by this section shall 
apply with respect to fuel sold and used after Sep-
tember 30, 2014. 
SEC. 102. EARLY TERMINATION OF CREDIT FOR QUALIFIED 
FUEL CELL MOTOR VEHICLES. 
(a) IN GENERAL.—Section 30B is repealed. 
(b) CONFORMING AMENDMENTS.— 
(1) Subparagraph (A) of section 24(b)(3) is 
amended by striking ‘‘, 30B’’. 
(2) Paragraph (2) of section 25B(g) is amended 
by striking ‘‘, 30B,’’. 
(3) Subsection (b) of section 38 is amended by 
striking paragraph (25). 
(4) Subsection (a) of section 1016 is amended 
by striking paragraph (35) and by redesignating 
paragraphs (36) and (37) as paragraphs (35) and 
(36), respectively. 
(5) Subsection (m) of section 6501 is amended 
by striking ‘‘, 30B(h)(9)’’. 
(c) CLERICAL AMENDMENT.—The table of sections 
for subpart B of part IV of subchapter A of chapter 1 
is amended by striking the item relating to section 30B. 
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(d) EFFECTIVE DATE.—The amendments made by 
this section shall apply to property placed in service after 
December 31, 2014. 
SEC. 103. EARLY TERMINATION OF NEW QUALIFIED PLUG- 
IN ELECTRIC DRIVE MOTOR VEHICLES. 
(a) IN GENERAL.—Section 30D is repealed. 
(b) EFFECTIVE DATE.—The amendment made by 
this section shall apply to vehicles placed in service after 
the date of the enactment of this Act. 
SEC. 104. REPEAL OF ALTERNATIVE FUEL VEHICLE RE-
FUELING PROPERTY CREDIT. 
(a) IN GENERAL.—Section 30C is repealed. 
(b) CONFORMING AMENDMENTS.— 
(1) Subsection (b) of section 38 is amended by 
striking paragraph (26). 
(2) Paragraph (3) of section 55(c) is amended 
by striking ‘‘, 30C(d)(2),’’. 
(3) Subsection (a) of section 1016, as amended 
by section 102 of this Act, is amended by striking 
paragraph (35) and by redesignating paragraph (36) 
as paragraph (35). 
(4) Subsection (m) of section 6501 is amended 
by striking ‘‘, 30C(e)(5)’’. 
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(c) CLERICAL AMENDMENT.—The table of sections 
for subpart B of part IV of subchapter A of chapter 1 
is amended by striking the item relating to section 30C. 
(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. 105. REPEAL OF CREDIT FOR ALCOHOL USED AS 
FUEL. 
(a) IN GENERAL.—Section 40 is repealed. 
(b) CONFORMING AMENDMENTS.— 
(1) Subsection (b) of section 38 is amended by 
striking paragraph (3). 
(2) Subsection (c) of section 196 is amended by 
striking paragraph (3) and by redesignating para-
graphs (4) through (14) as paragraphs (3) through 
(13), respectively. 
(3) Paragraph (1) of section 4101(a) is amend-
ed by striking ‘‘, and every person producing cellu-
losic biofuel (as defined in section 40(b)(6)(E))’’. 
(4) Paragraph (1) of section 4104(a) is amend-
ed by striking ‘‘, 40’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to fuel sold or used after the date 
of the enactment of this Act. 
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SEC. 106. REPEAL OF CREDIT FOR BIODIESEL AND RENEW-
ABLE DIESEL USED AS FUEL. 
(a) IN GENERAL.—Section 40A is repealed. 
(b) CONFORMING AMENDMENT.— 
(1) Subsection (b) of section 38 is amended by 
striking paragraph (17). 
(2) Section 87 is repealed. 
(3) Subsection (c) of section 196, as amended 
by section 105 of this Act, is amended by striking 
paragraph (11) and by redesignating paragraphs 
(11), (12), and (13) as paragraphs (10), (11), and 
(12), respectively. 
(4) Paragraph (1) of section 4101(a) is amend-
ed by striking ‘‘, every person producing or import-
ing biodiesel (as defined in section 40A(d)(1)’’. 
(5) Paragraph (1) of section 4104(a) is amend-
ed by striking ‘‘, and 40A’’. 
(6) Subparagraph (E) of section 7704(d)(1) is 
amended by inserting ‘‘(as so in effect)’’ after ‘‘sec-
tion 40A(d)(1)’’. 
(c) CLERICAL AMENDMENT.—The table of sections 
for subpart D of part IV of subchapter A of chapter 1 
is amended by striking the item relating to section 40A. 
(d) EFFECTIVE DATE.—The amendments made by 
this section shall apply to fuel produced, and sold or used, 
after the date of the enactment of this Act. 
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