I 
109TH CONGRESS 
1ST SESSION H. R. 4458 
To amend the Internal Revenue Code of 1986 to increase the credit for 
certain alternative motor vehicles assembled in the United States and 
to increase the credit for research related to alternative motor vehicle 
technology. 
IN THE HOUSE OF REPRESENTATIVES 
DECEMBER 7, 2005 
Mr. EMANUEL 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 increase 
the credit for certain alternative motor vehicles assem-
bled in the United States and to increase the credit 
for research related to alternative motor vehicle tech-
nology. 
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 ‘‘American Hybrid Tax 
Credit Act of 2005’’.
SEC. 2. INCREASED CREDIT AMOUNT FOR ALTERNATIVE 
MOTOR 
VEHICLES 
ASSEMBLED 
IN 
THE 
UNITED STATES. 
(a) INCREASED CREDIT AMOUNT.— 
(1) NEW QUALIFIED FUEL CELL MOTOR VEHI-
CLE CREDIT.—Subsection (b) of section 30B of the 
Internal Revenue Code of 1986 (relating to alter-
native motor vehicle credit) is amended by inserting 
at the end the following new paragraph: 
‘‘(4) DOMESTIC ASSEMBLY INCREASE.—Except 
as provided in subsection (h)(11), the amount deter-
mined under paragraph (1) with respect to a new 
qualified fuel cell motor vehicle which is assembled 
in the United States shall be increased by $3,000.’’. 
(2) NEW ADVANCED LEAN BURN TECHNOLOGY 
MOTOR VEHICLE CREDIT.—Subsection (c)(2) of such 
section of such Code is amended by inserting at the 
end the following new subparagraph: 
‘‘(C) DOMESTIC
ASSEMBLY
INCREASE.— 
Except as provided in subsection (h)(11), the 
amount determined under this paragraph with 
respect to a new advanced lean burn technology 
motor vehicle which is assembled in the United 
States shall be increased by $3,000.’’. 
(3) NEW QUALIFIED HYBRID MOTOR VEHICLE 
CREDIT.—Subsection (d)(2) of such section of such
credit is amended by inserting at the end the fol-
lowing new subparagraph: 
‘‘(C) DOMESTIC
ASSEMBLY
INCREASE.— 
Except as provided in subsection (h)(11), the 
amount determined under this paragraph with 
respect to a new qualified hybrid motor vehicle 
which is assembled in the United States shall 
be increased by $3,000.’’. 
(4) 
NEW
QUALIFIED
ALTERNATIVE
FUEL 
MOTOR VEHICLE CREDIT.—Subsection (e) of such 
section of such Code is amended by inserting at the 
end the following new paragraph: 
‘‘(6) DOMESTIC ASSEMBLY INCREASE.—Except 
as provided in subsection (h)(11), the amount deter-
mined under paragraph (1) with respect to a new 
advanced qualified alternative fuel motor vehicle 
which is assembled in the United States shall be in-
creased by $3,000.’’. 
(5) DOLLAR
LIMITATION.—Subsection (h) of 
such section of such Code is amended by inserting 
at the end the following new paragraph: 
‘‘(11) DOLLAR
LIMITATION.—In determining 
the amount of the credit allowed under this section 
for a taxpayer during a taxable year, the total dollar 
amount of the increases described in subsections
(b)(4), (c)(2)(C), (d)(2)(C), and (e)(6) with respect 
to such taxpayer during the taxable year shall not 
exceed $6,000.’’. 
(b) EFFECTIVE DATE.—The amendments made by 
this section shall take effect as if included in section 1341 
of the Energy Policy Act of 2005. 
SEC. 3. INCREASED CREDIT AMOUNT FOR RESEARCH RE-
LATED TO ALTERNATIVE MOTOR VEHICLE 
TECHNOLOGY. 
(a) RESEARCH CREDIT.—Section 41 (relating to 
credit for increasing research activities) is amended by 
adding at the end the following new subsection: 
‘‘(i) CERTAIN TECHNOLOGIES.— 
‘‘(1) INCREASED CREDIT AMOUNT.—In the case 
of expenses relating to a technology described in 
paragraph (2), subsection (a)(1) shall be applied by 
substituting ‘40 percent’ for ‘20 percent’. 
‘‘(2) TECHNOLOGY DESCRIBED.—A technology 
described in this paragraph is a technology which 
enables a vehicle to qualify for the alternative motor 
vehicle credit under section 30B, as determined by 
the Secretary, and which is— 
‘‘(A) a fuel cell described in section 
30B(b)(3),
‘‘(B) a hybrid motor vehicle technology de-
scribed in paragraphs (2) or (3) of section 
30B(c), 
‘‘(C) an alternative fuel motor vehicle tech-
nology described in section 30B(d)(4), 
‘‘(D) an advanced diesel motor vehicle 
technology described in section 30B(e), or 
‘‘(E) an energy storage technology for 
motor vehicles. 
‘‘(3) DOMESTIC PRODUCTION REQUIREMENT.— 
An expense shall be treated as not described in para-
graph (1) unless any research qualified under this 
section is conducted substantially within the United 
States. 
‘‘(4) TECHNOLOGY
PORTION
OF
CREDIT
RE-
FUNDABLE FOR SMALL BUSINESSES.— 
‘‘(A) IN GENERAL.—In the case of an eligi-
ble small business, the portion of the credit 
which is attributable to expenses relating to 
technologies described in paragraph (2) and 
which would (but for subparagraph (B)) be al-
lowable under this section shall be treated for 
purposes of this title as a credit allowed under 
subpart C.