‘‘(B) SPECIFIED PERFLUOROCOMPOUND.—
For purposes of subparagraph (A), the term
‘specified perfluorocompound’ means—
‘‘(i) perfluoromethane,
‘‘(ii) perfluoroethane,
‘‘(iii) perfluoropropane,
‘‘(iv) nitrogen trifluoride,
‘‘(v) sulfur hexafluoride, and
‘‘(vi) any other fully fluorinated com-
pound.
‘‘(f) HIGHLY EFFICIENT PASSENGER VEHICLES.—
For purposes of subsection (a)(2)—
‘‘(1) CREDIT AMOUNT.—
‘‘(A) 2× VEHICLE.—The credit amount for
a highly efficient passenger vehicle not de-
scribed in subparagraph (B) shall be the
amount determined in accordance with the fol-
lowing table:
‘‘Vehicle placed in service in
calendar year—
The credit amount is—
2000, 2001, 2002, 2003 ..........................................................
$3,000
2004 .........................................................................................
$2,000
2005 .........................................................................................
$1,000.
‘‘(B) 3× VEHICLE.—The credit amount for
a highly efficient passenger vehicle with a fuel
economy of at least 3 times the base fuel econ-
omy for the EPA category of such vehicle shall
be the amount determined in accordance with
the following table:
‘‘Vehicle placed in service in
calendar year—
The credit amount is—
2003, 2004, 2005, 2006 ..........................................................
$4,000
2007 .........................................................................................
$3,000
2008 .........................................................................................
$2,000
2009 .........................................................................................
$1,000.
‘‘(2) HIGHLY
EFFICIENT
PASSENGER
VEHI-
CLE.—The term ‘highly efficient passenger vehicle’
means any automobile—
‘‘(A) with a fuel economy of at least 2
times the base fuel economy for the EPA cat-
egory of such automobile, and
‘‘(B) to which section 168 applies.
‘‘(3) EPA CATEGORY.—
‘‘(A) IN GENERAL.—The term ‘EPA cat-
egory’ means a category of automobiles estab-
lished by the EPA Administrator pursuant to
this paragraph.
‘‘(B) CLASSIFICATION.—The EPA Admin-
istrator shall, for each model year, assign—
‘‘(i) automobiles of such model year
which are passenger automobiles into 4
classes: 
subcompact 
(including
minicompact and 2-seat automobiles), com-
pact and small wagon, midsize and midsize
wagon, and large and large wagon, and
‘‘(ii) automobiles of such model year
which are light trucks into 2 classes: 2-
wheel drive and 4-wheel drive.
‘‘(C) CATEGORY.—
‘‘(i) IN GENERAL.—The EPA Admin-
istrator shall establish vehicle categories
within each class established under sub-
paragraph (B).
‘‘(ii) PASSENGER
AUTOMOBILES.—In
the case of a class of passenger auto-
mobiles, each category shall consist of vehi-
cles in the class with comparable 0–60
miles per hour acceleration times (as deter-
mined by a performance test specified in
regulations prescribed by the EPA Admin-
istrator).
‘‘(iii) LIGHT TRUCKS.—In the case of
a class of light trucks, each category shall
consist of vehicles in the class with com-
parable gross vehicle weight ratings.
‘‘(iv) NONGASOLINE-POWERED AUTO-
MOBILES.—If any vehicle in a category is
propelled by a fuel other than gasoline, the
EPA Administrator shall establish a base
fuel economy for such vehicle which, for
such fuel, is equivalent on a Btu basis to
the base fuel economy for gasoline-powered
vehicles in such category.
‘‘(4) FUEL ECONOMY.—
‘‘(A) BASE
FUEL
ECONOMY.—The term
‘base fuel economy’ means the average fuel
economy determined by the EPA Administrator
for each EPA category for a model year.
‘‘(B) FUEL ECONOMY.—Fuel economy for
any vehicle shall be measured in accordance
with testing and calculation procedures estab-
lished by the EPA Administrator by regulation.
The Administrator shall report any measure-
ments of fuel economy to the Secretary.
‘‘(5) AUTOMOBILE.—The term ‘automobile’ has
the meaning given to such term by section
4064(b)(1). A vehicle shall not fail to be treated as
an automobile solely by reason of weight if such ve-
hicle is rated at 8,500 pounds unloaded gross vehicle
weight or less.
‘‘(6) EPA ADMINISTRATOR.—The term ‘EPA
Administrator’ means the Administrator of the Envi-
ronmental Protection Agency.
‘‘(7) MODEL YEAR.—The term ‘model year’ has
the meaning given to such term by section
4064(b)(4).
‘‘(8) TIME BY WHICH REGULATIONS MUST BE
ISSUED.—Testing and calculation procedures appli-
cable to a vehicle, and any amendment to such pro-
cedures (other than a technical or clerical amend-
ment), shall be promulgated not less than 12 months
before the model year to which such procedures
apply (July 1, 1999, in the case of procedures appli-
cable to model years beginning in 2000).
‘‘(g) SPECIAL RULES.—For purposes of this sec-
tion—
‘‘(1) SPECIAL RULE FOR PROPERTY FINANCED
BY SUBSIDIZED ENERGY FINANCING OR INDUSTRIAL
DEVELOPMENT BONDS.—
‘‘(A) REDUCTION OF BASIS.—For purposes
of applying the energy percentage to any prop-
erty, if such property is financed in whole or in
part by—
‘‘(i) subsidized energy financing, or
‘‘(ii) the proceeds of a private activity
bond (within the meaning of section 141)
the interest on which is exempt from tax
under section 103,