is expressed in terms of an amendment to, or repeal of, 
a section or other provision, the reference shall be consid-
ered to be made to a section or other provision of the In-
ternal Revenue Code of 1986. 
(b) TABLE OF CONTENTS.—The table of contents of 
this Act is as follows:
Sec. 1. Short title. 
Sec. 2. References; table of contents. 
TITLE I—HYDROGEN FUEL CELL VEHICLES 
Sec. 101. Fuel cell vehicle credit. 
Sec. 102. No depreciation limit for hydrogen vehicles. 
Sec. 103. Minimum Federal fleet requirement. 
Sec. 104. Replacement of reliance on foreign oil through hydrogen powered fuel 
cells. 
TITLE II—HYDROGEN FUEL 
Sec. 201. Credit for retail sale of hydrogen fuel as motor vehicle fuel. 
Sec. 202. Credit for production of hydrogen fuel. 
Sec. 203. Tax holiday for hydrogen fuel. 
Sec. 204. Sense of Congress regarding hydrogen fuel taxes. 
Sec. 205. Hydrogen fueling fringe benefit. 
Sec. 206. Exclusion of earnings from hydrogen fuel sales. 
Sec. 207. Credit for use of ethanol or renewable motor fuel to produce hydro-
gen fuel. 
TITLE III—HYDROGEN FUELING INFRASTRUCTURE 
Sec. 301. Credit for installation of alternative fueling stations. 
Sec. 302. Exclusion of earnings from hydrogen fueling equipment sales. 
Sec. 303. Extension of deduction for hydrogen fueling infrastructure. 
Sec. 304. Deduction for refueling use of hydrogen fuel cells. 
Sec. 305. Accelerated depreciation for qualified hydrogen fueling equipment.
TITLE I—HYDROGEN FUEL CELL 
VEHICLES 
SEC. 101. FUEL CELL VEHICLE CREDIT. 
(a) IN GENERAL.—Subpart B of part IV of sub-
chapter A of chapter 1 (relating to foreign tax credit, etc.) 
is amended by adding at the end the following new section:
‘‘SEC. 30B. FUEL CELL VEHICLE CREDIT. 
‘‘(a) ALLOWANCE OF CREDIT.—There shall be al-
lowed as a credit against the tax imposed by this chapter 
for the taxable year an amount equal to the new qualified 
fuel cell motor vehicle credit determined under subsection 
(b). 
‘‘(b) NEW QUALIFIED FUEL CELL MOTOR VEHICLE 
CREDIT.—
‘‘(1) IN GENERAL.—For purposes of subsection 
(a), the new qualified fuel cell motor vehicle credit 
determined under this subsection with respect to a 
new qualified fuel cell motor vehicle placed in service 
by the taxpayer during the taxable year is equal 
to—
‘‘(A) in the case of any vehicle placed in 
service before 2010, the lesser of—
‘‘(i) 25 percent of the retail sale price 
of such fuel cell motor vehicle, or 
‘‘(ii) $50,000
‘‘(B) in the case of any vehicle placed in 
service after 2009 and before 2012, the lesser 
of—
‘‘(i) 15 percent of the retail sale price 
of such fuel cell motor vehicle, or 
‘‘(ii) $25,000, and
‘‘(C) in the case of any vehicle placed in 
service after 2012, the lesser of—
‘‘(i) 5 percent of the retail sale price 
of such fuel cell motor vehicle, or 
‘‘(ii) $10,000. 
‘‘(2) INCREASE FOR FUEL EFFICIENCY.—
‘‘(A) IN
GENERAL.—The amount deter-
mined under paragraph (1)(A) with respect to 
a new qualified fuel cell motor vehicle which is 
a passenger automobile or light truck shall be 
increased by—
‘‘(i) $1,000, if such vehicle achieves at 
least 125 percent but less than 150 per-
cent of the 2000 model year city fuel econ-
omy, 
‘‘(ii) $2,000, if such vehicle achieves 
at least 150 percent but less than 175 per-
cent of the 2000 model year city fuel econ-
omy, 
‘‘(iii) $3,000, if such vehicle achieves 
at least 175 percent but less than 200 per-
cent of the 2000 model year city fuel econ-
omy, 
‘‘(iv) $4,000, if such vehicle achieves 
at least 200 percent but less than 225 per-
cent of the 2000 model year city fuel econ-
omy, and 
‘‘(v) $5,000, if such vehicle achieves 
at least 225 percent of the 2000 model 
year city fuel economy. 
‘‘(B) 2000 MODEL YEAR CITY FUEL ECON-
OMY.—For purposes of subparagraph (A), the 
2000 model year city fuel economy with respect 
to a vehicle shall be determined in accordance 
with the following tables: 
‘‘(i) In the case of a passenger auto-
mobile:
The 2000 model year city 
‘‘If vehicle inertia weight class is: 
fuel economy is: 
1,500 or 1,750 lbs ....................................................................
43.7 mpg
2,000 lbs ..................................................................................
38.3 mpg
2,250 lbs ..................................................................................
34.1 mpg
2,500 lbs ..................................................................................
30.7 mpg
2,750 lbs ..................................................................................
27.9 mpg
3,000 lbs ..................................................................................
25.6 mpg
3,500 lbs ..................................................................................
22.0 mpg
4,000 lbs ..................................................................................
19.3 mpg
4,500 lbs ..................................................................................
17.2 mpg
5,000 lbs ..................................................................................
15.5 mpg
5,500 lbs ..................................................................................
14.1 mpg
6,000 lbs ..................................................................................
12.9 mpg
6,500 lbs ..................................................................................
11.9 mpg
7,000 to 8,500 lbs ....................................................................
11.1 mpg.
‘‘(ii) In the case of a light truck:
The 2000 model year city 
‘‘If vehicle inertia weight class is: 
fuel economy is: 
1,500 or 1,750 lbs ....................................................................
37.6 mpg
2,000 lbs ..................................................................................
33.7 mpg
2,250 lbs ..................................................................................
30.6 mpg
2,500 lbs ..................................................................................
28.0 mpg
2,750 lbs ..................................................................................
25.9 mpg
3,000 lbs ..................................................................................
24.1 mpg
3,500 lbs ..................................................................................
21.3 mpg
4,000 lbs ..................................................................................
19.0 mpg
4,500 lbs ..................................................................................
17.3 mpg
The 2000 model year city 
‘‘If vehicle inertia weight class is: 
fuel economy is: 
5,000 lbs ..................................................................................
15.8 mpg
5,500 lbs ..................................................................................
14.6 mpg
6,000 lbs ..................................................................................
13.6 mpg
6,500 lbs ..................................................................................
12.8 mpg
7,000 to 8,500 lbs ....................................................................
12.0 mpg.
‘‘(C) VEHICLE INERTIA WEIGHT CLASS.—
For purposes of subparagraph (B), the term 
‘vehicle inertia weight class’ has the same 
meaning as when defined in regulations pre-
scribed by the Administrator of the Environ-
mental Protection Agency for purposes of the 
administration of title II of the Clean Air Act 
(42 U.S.C. 7521 et seq.). 
‘‘(3) NEW QUALIFIED FUEL CELL MOTOR VEHI-
CLE.—For purposes of this subsection, the term 
‘new qualified fuel cell motor vehicle’ means a motor 
vehicle—
‘‘(A) which is propelled by power derived 
from 1 or more cells which convert chemical en-
ergy directly into electricity by combining oxy-
gen with hydrogen fuel which is stored on board 
the vehicle in any form and may or may not re-
quire reformation prior to use, 
‘‘(B) which, in the case of a passenger 
automobile or light truck for 2003 and later 
model vehicles, has received a certificate of con-
formity under the Clean Air Act and meets or
exceeds the equivalent qualifying California low 
emission 
vehicle 
standard 
under 
section 
243(e)(2) of the Clean Air Act for that make 
and model year, 
‘‘(C) the original use of which commences 
with the taxpayer, 
‘‘(D) which is acquired for use or lease by 
the taxpayer and not for resale, and 
‘‘(E) which is made by a manufacturer. 
‘‘(c) APPLICATION WITH OTHER CREDITS.—The 
credit allowed under subsection (a) for any taxable year 
shall not exceed the excess (if any) of—
‘‘(1) the sum of the regular tax plus the tax im-
posed by section 55, over 
‘‘(2) the sum of the credits allowable under sec-
tions 27, 29, and 30A, for the taxable year. 
‘‘(d) CREDIT MAY BE TRANSFERRED.—
‘‘(1) IN GENERAL.—A taxpayer may transfer 
the credit allowable under this section through an 
assignment. Such transfer may be revoked only with 
the consent of the Secretary. 
‘‘(2) REGULATIONS.—The Secretary shall pre-
scribe such regulations as necessary to ensure that 
any credit described in paragraph (1) is claimed
once and not reassigned by an assignee described in 
paragraph (1). 
‘‘(e) OTHER DEFINITIONS AND SPECIAL RULES.—
For purposes of this section—
‘‘(1) MOTOR VEHICLE.—The term ‘motor vehi-
cle’ means any car or truck. 
‘‘(2) CITY FUEL ECONOMY.—The Secretary of 
Energy shall calculate the city fuel economy of fuel 
cell motor vehicles which are passenger automobiles 
and light trucks in a manner consistent with the 
procedures for calculating the fuel economy for al-
ternative fuel automobiles under section 32905(a) of 
title 49, United States Code. 
‘‘(3) RETAIL
SALES
PRICE.—The retail sales 
price for any vehicle shall be determined under the 
rules of section 4052(b). 
‘‘(4) OTHER TERMS.—The terms ‘automobile’, 
‘passenger automobile’, ‘light truck’, and ‘manufac-
turer’ have the meanings given such terms in regula-
tions prescribed by the Administrator of the Envi-
ronmental Protection Agency for purposes of the ad-
ministration of title II of the Clean Air Act (42 
U.S.C. 7521 et seq.). 
‘‘(5) REDUCTION IN BASIS.—For purposes of 
this subtitle, the basis of any property for which a
credit is allowable under subsection (a) shall be re-
duced by the amount of such credit so allowed (de-
termined without regard to subsection (c)). 
‘‘(6) RECAPTURE.—
‘‘(A) IN GENERAL.—The Secretary shall, 
by regulations, provide for recapturing the ben-
efit of any credit allowable under subsection (a) 
with respect to any property which ceases to be 
property eligible for such credit (including re-
capture in the case of a lease period of less 
than the economic life of a vehicle). 
‘‘(B) ECONOMIC
LIFE.—The regulations 
provided by the Secretary pursuant to subpara-
graph (A) shall provide that the economic life 
of a vehicle is 4 years. 
‘‘(7) 
PROPERTY
USED
OUTSIDE
UNITED 
STATES, ETC., NOT QUALIFIED.—No credit shall be 
allowed under subsection (a) with respect to any 
property referred to in section 50(b) or with respect 
to the portion of the cost of any property taken into 
account under section 179. 
‘‘(8) ELECTION
TO
NOT
TAKE
CREDIT.—No 
credit shall be allowed under subsection (a) for any 
vehicle if the taxpayer elects to not have this section 
apply to such vehicle.
‘‘(9) CARRYBACK
AND
CARRYFORWARD
AL-
LOWED.—
‘‘(A) IN GENERAL.—If the credit amount 
allowable under subsection (a) for a taxable 
year exceeds the amount of the limitation under 
subsection (c) for such taxable year (in this 
paragraph referred to as the ‘unused credit 
year’), such excess shall be allowed as a credit 
carryback for each of the 3 taxable years begin-
ning after January 1, 2003, which precede the 
unused credit year and a credit carryforward 
for each of the 20 taxable years which succeed 
the unused credit year. 
‘‘(B) RULES.—Rules similar to the rules of 
section 39 shall apply with respect to the credit 
carryback and credit carryforward under sub-
paragraph (A). 
‘‘(10) INTERACTION
WITH
AIR
QUALITY
AND 
MOTOR VEHICLE SAFETY STANDARDS.—Unless oth-
erwise provided in this section, a motor vehicle shall 
not be considered eligible for a credit under this sec-
tion unless such vehicle is in compliance with—
‘‘(A) the applicable provisions of the Clean 
Air Act for the applicable make and model year 
of the vehicle (or applicable air quality provi-
sions of State law in the case of a State which 
has adopted such provision under a waiver 
under section 209(b) of the Clean Air Act), and 
‘‘(B) the motor vehicle safety provisions of 
sections 30101 through 30169 of title 49, 
United States Code. 
‘‘(f) REGULATIONS.—
‘‘(1) IN GENERAL.—Except as provided in para-
graph (2), the Secretary shall promulgate such regu-
lations as necessary to carry out the provisions of 
this section. 
‘‘(2) COORDINATION IN PRESCRIPTION OF CER-
TAIN REGULATIONS.—The Secretary of the Treas-
ury, in coordination with the Secretary of Transpor-
tation and the Administrator of the Environmental 
Protection Agency, shall prescribe such regulations 
as necessary to determine whether a motor vehicle 
meets the requirements to be eligible for a credit 
under this section.
‘‘(g) TERMINATION.—This section shall not apply to 
any property placed in service after December 31, 2015.’’. 
(b) CONFORMING AMENDMENTS.—
(1) Section 1016(a) is amended by striking 
‘‘and’’ at the end of paragraph (27), by striking the 
period at the end of paragraph (28) and inserting ‘‘,
and’’, and by adding at the end the following new 
paragraph: 
‘‘(29) to the extent provided in section 
30B(e)(5).’’. 
(2) Section 55(c)(2) is amended by inserting 
‘‘30B(c),’’ after ‘‘30(b)(3),’’. 
(3) Section 6501(m) is amended by inserting 
‘‘30B(e)(8),’’ after ‘‘30(d)(4),’’. 
(4) The table of sections for subpart B of part 
IV of subchapter A of chapter 1 is amended by in-
serting after the item relating to section 30A the fol-
lowing new item:
‘‘Sec. 30B. Fuel cell vehicle credit.’’.
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to property placed in service after 
December 31, 2002, in taxable years ending after such 
date. 
SEC. 102. NO DEPRECIATION LIMIT FOR HYDROGEN VEHI-
CLES. 
(a) IN GENERAL.—Paragraph (1) of section 280F(a) 
(relating to limitation on amount of depreciation for lux-
ury automobiles) is amended by adding at the end the fol-
lowing new subparagraph—
‘‘(D) HYDROGEN
VEHICLES.—Subpara-
graph (A) shall not apply to any motor vehicle
with respect to which a credit is allowable under 
section 30B.’’. 
(b) EFFECTIVE DATE.—The amendment made by 
this section shall apply to property placed in service after 
December 31, 2002, in taxable years ending after such 
date. 
SEC. 103. MINIMUM FEDERAL FLEET REQUIREMENT. 
Section 303(b) of the Energy Policy Act of 1992 (42 
U.S.C. 13212(b)) is amended by adding at the end the 
following: 
‘‘(4) HYDROGEN
FUEL
CELL
VEHICLES.—In 
each of the fiscal years specified in the following 
table, not fewer than the specified percentage of the 
number of vehicles acquired under paragraph (1)(D) 
for any Federal fleet of the specified size shall be 
hydrogen fuel cell vehicles that meet standards for 
performance, reliability, cost, and maintenance es-
tablished by the Secretary of Energy (unless the 
Secretary determines, after making best efforts to 
acquire such vehicles in a fiscal year, that such vehi-
cles are not available at commercially reasonable 
prices, or that in the case of any agency, acquisition 
of all or a portion of such specified percentage of ve-
hicles would impair the fulfillment of a central na-
tional mission, or the national security). This para-
graph shall not apply for or with respect to fiscal 
years ending before the date the Secretary of Energy 
publishes a finding that compliance with this para-
graph is economically practicable:
‘‘Fleet size: 
Fiscal year: 
Percentage: 
100 or more ...........
2006, 2007 .........................
100 or more ...........
2008, 2009 .........................
100 or more ...........
2010, 2011 .........................
50 or more ...........
2012, 2013 .........................
20.’’
(b) REFUELING.—Section 304 of the Energy Policy 
Act of 1992 (42 U.S.C. 13213) is amended—
(1) by redesignating subsection (b) as sub-
section (c); 
(2) in the second sentence of subsection (a), by 
striking ‘‘If publicly’’ and inserting the following: 
‘‘(b) COMMERCIAL ARRANGEMENTS.—
‘‘(1) IN GENERAL.—If publicly’’; and 
(3) in subsection (b) (as designated by para-
graph (2)), by adding at the end the following: 
‘‘(2) MANDATORY ARRANGEMENTS.—
‘‘(A) IN
GENERAL.—In a case in which 
publicly available fueling facilities are not con-
venient or accessible to the locations of 2 or 
more Federal fleets for which hydrogen fuel cell 
vehicles are required to be purchased under sec-
tion 303(b)(4), the Federal agency for which
the Federal fleets are maintained (or the Fed-
eral agencies for which the Federal fleets are 
maintained, acting jointly under a memo-
randum of agreement providing for cost shar-
ing) shall enter into a commercial arrangement 
as provided in paragraph (1). 
‘‘(B) SUNSET.—Subparagraph (A) ceases 
to be effective at the end of fiscal year 2013.’’. 
SEC. 104. REPLACEMENT OF RELIANCE ON FOREIGN OIL 
THROUGH 
HYDROGEN 
POWERED 
FUEL 
CELLS. 
(a) GOAL.—It shall be a goal to replace reliance on 
30,000,000 barrels of foreign oil through the use of hydro-
gen powered fuel cells by December 31, 2012. 
(b) FUEL CELL MOTOR VEHICLE DEFINED.—For 
the purposes of this section, the term ‘‘fuel cell motor vehi-
cle’’ means a motor vehicle that is propelled by power de-
rived from one or more cells which convert chemical energy 
directly into electricity by combining oxygen with hydrogen 
fuel which is stored on board the vehicle in any form and 
may or may not require reformation prior to use. 
(c) ADVISORY COMMISSION
ON ACHIEVEMENT
OF 
GOAL.—
(1) ESTABLISHMENT AND DUTIES.—
(A) ESTABLISHMENT.—The Secretary of 
Transportation shall establish an advisory com-
mission to provide the Secretary and Congress 
with advice regarding the commercialization of 
fuel cell motor vehicles, including the achieve-
ment of the goal set forth in subsection (a). 
(B) DUTIES.—The commission shall have 
the following duties: 
(i) Make recommendations for uni-
form industry codes and standards for fuel 
cell motor vehicles and hydrogen fueling 
equipment or a process for developing such 
codes and standards. 
(ii) Make recommendations on how to 
achieve the goal set forth in subsection (a). 
(iii) Identify any impediments to 
achieving such goal.
(iv) Make any other recommendations 
relating to such goal that the commission 
determines appropriate. 
(2) MEMBERSHIP AND CHAIRMAN.—The com-
mission shall be composed of 5 members appointed 
by the Secretary, as follows: 
(A) One representative of fuel cell motor 
vehicle manufacturers in the United States.
(B) One representative of fuel cell motor 
vehicle 
manufacturers 
outside 
the 
United 
States. 
(C) One person from academia who is a 
scientist with particular expertise in—
(i) fuel cell technology for the propul-
sion of motor vehicles; and 
(ii) the manufacture of fuel cell motor 
vehicles. 
(D) One representative of an environ-
mental protection interest group having a sig-
nificantly numerous nationwide membership in 
the United States. 
(E) One representative of the Secretary, 
who shall serve as Chairman of the commission. 
(3) PERIOD
OF
APPOINTMENT; VACANCIES.—
Members shall be appointed for the life of the com-
mission. Any vacancy in the commission shall not af-
fect its powers, but shall be filled in the same man-
ner as the original appointment. 
(4) MEETINGS.—
(A) SCHEDULING.—
(i) IN
GENERAL.—The commission 
shall meet at the call of the Chairman.
(ii) MANDATORY
MEETING
IF
GOAL 
NOT MET.—If the goal specified in sub-
section (a) is not achieved by December 
31, 2013, the commission shall meet not 
later than January 31, 2014, and within 
90 days of such meeting shall make rec-
ommendations to the Secretary and Con-
gress on how to achieve such goal at the 
earliest possible date. 
(B) QUORUM.—A majority of the members 
of the commission shall constitute a quorum, 
but a lesser number of members may hold hear-
ings. 
(5) POWERS.—
(A) HEARINGS.—The commission may 
hold such hearings, sit and act at such times 
and places, take such testimony, and receive 
such evidence as the commission considers ad-
visable to carry out this section. 
(B) INFORMATION FROM FEDERAL AGEN-
CIES.—The commission may secure directly 
from any Federal department or agency such 
information as the commission considers nec-
essary to carry out this section. Upon request 
of the Chairman of the commission, the head of
such department or agency shall furnish such 
information to the commission. 
(C) POSTAL
SERVICES.—The commission 
may use the United States mails in the same 
manner and under the same conditions as other 
departments and agencies of the Federal Gov-
ernment. 
(6) PERSONNEL MATTERS.—
(A) COMPENSATION OF MEMBERS.—Each 
member of the commission who is not an officer 
or employee of the Federal Government shall be 
compensated at a rate equal to the daily equiva-
lent of the annual rate of basic pay prescribed 
for level IV of the Executive Schedule under 
section 5315 of title 5, United States Code, for 
each day (including travel time) during which 
such member is engaged in the performance of 
the duties of the commission. All members of 
the commission who are officers or employees of 
the United States shall serve without compensa-
tion in addition to that received for their serv-
ices as officers or employees of the United 
States. 
(B) TRAVEL EXPENSES.—The members of 
the commission shall be allowed travel expenses,