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‘‘(D) In the case of a vehicle with a gross 
vehicle weight rating exceeding 26,000 pounds, 
$40,000.’’. 
(b) QUALIFIED BATTERY ELECTRIC VEHICLE.— 
(1) IN GENERAL.—Section 30(c)(1)(A) (defining 
qualified electric vehicle) is amended to read as fol-
lows: 
‘‘(A) which is— 
‘‘(i) operated solely by use of a battery 
or battery pack, or 
‘‘(ii) powered primarily through the 
use of an electric battery or battery pack 
using a flywheel or capacitor which stores 
energy produced by an electric motor 
through regenerative braking to assist in ve-
hicle operation,’’. 
(2) LEASED VEHICLES.—Section 30(c)(1)(C) is 
amended by inserting ‘‘or lease’’ after ‘‘use’’. 
(3) CONFORMING AMENDMENTS.— 
(A) Subsections (a), (b)(2), and (c) of sec-
tion 30 are each amended by inserting ‘‘battery’’ 
after ‘‘qualified’’ each place it appears. 
(B) The heading of subsection (c) of section 
30 is amended by inserting ‘‘BATTERY’’ after 
‘‘QUALIFIED’’.
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(C) The heading of section 30 is amended 
by inserting ‘‘BATTERY’’ after ‘‘QUALIFIED’’. 
(D) The item relating to section 30 in the 
table of sections for subpart B of part IV of sub-
chapter A of chapter 1 is amended by inserting 
‘‘battery’’ after ‘‘qualified’’. 
(E) Section 179A(c)(3) is amended by in-
serting ‘‘battery’’ before ‘‘electric’’. 
(F) The heading of paragraph (3) of section 
179A(c) is amended by inserting ‘‘BATTERY’’ be-
fore ‘‘ELECTRIC’’. 
(c) ADDITIONAL SPECIAL RULES.— 
(1) IN GENERAL.—Section 30(d) (relating to spe-
cial rules) is amended by adding at the end the fol-
lowing new paragraphs: 
‘‘(5) NO DOUBLE BENEFIT.—The amount of any 
deduction or other credit allowable under this chapter 
for any cost taken into account in computing the 
amount of the credit determined under subsection (a) 
shall be reduced by the amount of such credit attrib-
utable to such cost. 
‘‘(6) PROPERTY USED BY TAX-EXEMPT ENTITY.— 
In the case of a vehicle whose use is described in 
paragraph (3) or (4) of section 50(b) and which is 
not subject to a lease, the person who sold such vehicle
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to the person or entity using such vehicle shall be 
treated as the taxpayer that placed such vehicle in 
service, but only if such person clearly discloses to 
such person or entity in a document the amount of 
any credit allowable under subsection (a) with respect 
to such vehicle (determined without regard to sub-
section (b)(3)). 
‘‘(7) 
CARRYBACK
AND
CARRYFORWARD
AL-
LOWED.— 
‘‘(A) IN GENERAL.—If the credit allowable 
under subsection (a) for a taxable year exceeds 
the amount of the limitation under subsection 
(b)(2) for such taxable year (in this paragraph 
referred to as the ‘unused credit year’), such ex-
cess shall be a credit carryback to each of the 3 
taxable years preceding the unused credit year 
and a credit carryforward to each of the 20 tax-
able years following the unused credit year, ex-
cept that no excess may be carried to a taxable 
year beginning before the date of the enactment 
of this paragraph. The preceding sentence shall 
not apply to any credit carryback if such credit 
carryback is attributable to property for which a 
deduction for depreciation is not allowable.
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‘‘(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).’’. 
(2) 
CONFORMING
AMENDMENTS.—Section 
30(d)(3) is amended— 
(A) by striking ‘‘section 50(b)’’ and insert-
ing ‘‘section 50(b)(1)’’, and 
(B) by striking ‘‘, ETC.,’’ in the heading 
thereof. 
(d) TERMINATION.—Section 30(e) (relating to termi-
nation) is amended by striking ‘‘2006’’ and inserting 
‘‘2009’’. 
(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, in taxable years ending 
after such date. 
SEC. 1533. CREDIT FOR INSTALLATION OF ALTERNATIVE 
FUELING STATIONS. 
(a) IN GENERAL.—Subpart B of part IV of subchapter 
A of chapter 1 (relating to other credits), as amended by 
this Act, is amended by adding at the end the following 
new section:
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‘‘SEC. 30C. ALTERNATIVE FUEL VEHICLE REFUELING PROP-
ERTY CREDIT. 
‘‘(a) CREDIT ALLOWED.—There shall be allowed as a 
credit against the tax imposed by this chapter for the tax-
able year an amount equal to 50 percent of the cost of any 
qualified alternative fuel vehicle refueling property placed 
in service by the taxpayer during the taxable year. 
‘‘(b) LIMITATION.—The credit allowed under sub-
section (a) with respect to any alternative fuel vehicle re-
fueling property shall not exceed— 
‘‘(1) $30,000 in the case of a property of a char-
acter subject to an allowance for depreciation, and 
‘‘(2) $1,000 in any other case. 
‘‘(c) QUALIFIED ALTERNATIVE FUEL VEHICLE RE-
FUELING PROPERTY.— 
‘‘(1) IN GENERAL.—Except as provided in para-
graph (2), the term ‘qualified alternative fuel vehicle 
refueling property’ has the meaning given to such 
term by section 179A(d), but only with respect to any 
fuel at least 85 percent of the volume of which consists 
of ethanol, natural gas, compressed natural gas, lique-
fied natural gas, liquefied petroleum gas, and hydro-
gen or any mixture of biodiesel (as defined in section 
40A(d)(1)) and diesel fuel (as defined in section 
4083(a)(3)), determined without regard to any use of 
kerosene and containing at least 20 percent biodiesel.