I 
114TH CONGRESS 
1ST SESSION H. R. 3571 
To extend and modify certain provisions of the Internal Revenue Code of 
1986 relating to fuel cells and hydrogen. 
IN THE HOUSE OF REPRESENTATIVES 
SEPTEMBER 18, 2015 
Mr. LARSON of Connecticut (for himself, Mr. GIBSON, and Mr. TONKO) intro-
duced the following bill; which was referred to the Committee on Ways 
and Means 
A BILL 
To extend and modify certain provisions of the Internal 
Revenue Code of 1986 relating to fuel cells and hydrogen. 
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 ‘‘Fuel Cell Tax Extend-
ers Act of 2015’’. 
SEC. 2. EXTENSION AND MODIFICATION OF FUEL CELL 
CREDITS. 
(a) EXTENSION
OF RESIDENTIAL ENERGY EFFI-
CIENT PROPERTY CREDIT FOR QUALIFIED FUEL CELL 
PROPERTY.— 
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(1) IN GENERAL.—Section 25D(g) of the Inter-
nal Revenue Code of 1986 is amended by inserting 
after ‘‘property placed in service after December 31, 
2016’’ the following: ‘‘(December 31, 2021, in the 
case of qualified fuel cell property (as defined in sec-
tion 48(c)(1)))’’. 
(2) EFFECTIVE DATE.—The amendment made 
by this subsection shall apply to property placed in 
service after the date of the enactment of this Act. 
(b) EXTENSION OF ENERGY CREDIT.— 
(1) IN GENERAL.—Section 48(c)(1)(D) of the 
Internal Revenue Code of 1986 is amended— 
(A) by striking ‘‘for any period’’ and in-
serting ‘‘on which construction was com-
menced’’, and 
(B) by striking ‘‘December 31, 2016’’ and 
inserting ‘‘December 31, 2021’’. 
(2) EFFECTIVE DATE.—The amendments made 
by this subsection shall apply to property on which 
construction was commenced after the date of the 
enactment of this Act. 
SEC. 3. EXTENSION AND MODIFICATION OF HYDROGEN-RE-
LATED CREDITS. 
(a) EXTENSION OF ALTERNATIVE MOTOR VEHICLE 
CREDIT.— 
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(C) by inserting after paragraph (1) the 
following new paragraph: 
‘‘(2) $200,000 in the case of a property of a 
character subject to an allowance for depreciation 
that relates to hydrogen, and’’. 
(3) EXPANSION OF CREDIT FOR HYDROGEN-RE-
LATED
ALTERNATIVE
FUEL
VEHICLE
REFUELING 
PROPERTY.— 
(A) IN GENERAL.—Section 30C(c) of the 
Internal Revenue Code of 1986 is amended by 
striking ‘‘and’’ at the end of paragraph (1), by 
striking the period at the end of paragraph (2) 
and inserting ‘‘, and’’, and by adding at the end 
the following new paragraph: 
‘‘(3) with respect to property described in sec-
tion 179A(d)(3)(A) for the storage or dispensing of 
fuel at least 85 percent of the volume of which con-
sists of hydrogen, the reference to motor vehicles in 
section 179A(d)(3)(A) includes specified off-highway 
vehicles.’’. 
(B) SPECIFIED
OFF-HIGHWAY
VEHICLES 
DEFINED.—Section 30C(e) of such Code is 
amended by striking paragraph (6) and insert-
ing the following: 
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‘‘(6) SPECIFIED OFF-HIGHWAY VEHICLES.—For 
purposes of subsection (c)(3)— 
‘‘(A) IN
GENERAL.—The term ‘specified 
off-highway vehicles’ means all types of vehicles 
propelled by motor that are designed for car-
rying or towing loads from one place to an-
other, regardless of the type of load or material 
carried or towed and whether or not the vehicle 
is registered or required to be registered for 
highway use, including fork lift trucks used to 
carry loads at railroad stations, industrial 
plants, and warehouses. 
‘‘(B) EXCEPTIONS.—Such term does not 
include— 
‘‘(i) farm tractors, trench diggers, 
power shovels, bulldozers, road graders or 
rollers, and similar equipment which does 
not carry or tow a load, and 
‘‘(ii) any vehicle that operates exclu-
sively on a rail or rails.’’. 
(4) EFFECTIVE DATE.—The amendments made 
by this subsection shall apply to property placed in 
service after December 31, 2014. 
(c) EXTENSION
AND MODIFICATION
OF ALTER-
NATIVE FUEL CREDIT FOR HYDROGEN.— 
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(1) EXTENSION.—Section 6426(d)(5) of the In-
ternal Revenue Code of 1986 is amended by insert-
ing after ‘‘December 31, 2014’’ the following: ‘‘(De-
cember 31, 2021, in the case of any sale or use in-
volving hydrogen)’’. 
(2) EXPANSION
OF
CREDIT
TO
ALL
HYDRO-
GEN.—Section 6426(d)(2)(D) of such Code is 
amended by striking ‘‘liquefied hydrogen’’ and in-
serting ‘‘hydrogen’’. 
(3) EFFECTIVE DATE.—The amendments made 
by this subsection shall apply to property sold or 
used after December 31, 2014. 
Æ 
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