I 
111TH CONGRESS 
1ST SESSION H. R. 1757 
To amend the Internal Revenue Code of 1986 to encourage increased access 
to alternative fuels. 
IN THE HOUSE OF REPRESENTATIVES 
MARCH 26, 2009 
Ms. HERSETH SANDLIN (for herself and Mr. SHIMKUS) 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 encourage 
increased access to alternative fuels. 
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 ‘‘E85 and Biodiesel Ac-
cess Act of 2009’’. 
SEC. 2. INCREASED ALTERNATIVE FUEL VEHICLE REFUEL-
ING 
PROPERTY 
CREDIT 
IN 
QUALIFIED 
STATES. 
(a) IN GENERAL.—Section 30C of the Internal Rev-
enue Code of 1986 (relating to alternative fuel vehicle re-
VerDate Nov 24 2008 
02:11 Mar 28, 2009
Jkt 079200
PO 00000
Frm 00001
Fmt 6652
Sfmt 6201
E:\BILLS\H1757.IH
H1757
rfrederick on PROD1PC67 with BILLS
fueling property credit) is amended by redesignating sub-
section (g) as subsection (h) and inserting after subsection 
(f) the following new subsection: 
‘‘(g) SPECIAL RULE.— 
‘‘(1) IN
GENERAL.—In the case of property 
placed in service by the taxpayer during the taxable 
year within a qualified State— 
‘‘(A) subsection (a) shall be applied by 
substituting ‘50 percent’ for ‘30 percent’, and 
‘‘(B) subsection (b)(1) shall be applied by 
substituting ‘$100,000’ for ‘$30,000’. 
‘‘(2) QUALIFIED STATE.—For purposes of this 
subsection— 
‘‘(A) IN
GENERAL.—The term ‘qualified 
State’ means, with respect to any taxable year, 
any State with respect to which a determination 
described in subparagraph (B) has not been 
made for any calendar year ending before such 
taxable year begins. 
‘‘(B) DETERMINATION
OF
THRESHOLD 
MARKET PENETRATION.—The Secretary of En-
ergy, in consultation with the Secretary of 
Transportation, shall issue a determination not 
later than April 30 of the calendar year fol-
lowing the first calendar year during which 15 
VerDate Nov 24 2008 
02:11 Mar 28, 2009
Jkt 079200
PO 00000
Frm 00002
Fmt 6652
Sfmt 6201
E:\BILLS\H1757.IH
H1757
rfrederick on PROD1PC67 with BILLS
percent of the retail fuel facilities within such 
State store and dispense clean-burning fuel de-
scribed in subsection (c)(2).’’. 
(b) EFFECTIVE DATE.—The amendments made by 
this section shall apply to property placed in service after 
the date of the enactment of this Act. 
SEC. 3. CLARIFICATION WITH RESPECT TO DUAL-USE 
QUALIFIED ALTERNATIVE FUEL VEHICLE RE-
FUELING PROPERTY. 
(a) IN GENERAL.—For purposes of section 30C of 
the Internal Revenue Code of 1986, in the case of qualified 
alternative fuel vehicle refueling property (as defined in 
such section) which is used for the storage or dispensing 
of any clean-burning fuel described in subsection (c)(2) 
of such section and fuel other than such a clean-burning 
fuel, the credit under subsection (a) of such section shall 
be determined without reference to the cost of property 
for the storage and dispensing of fuel other than clean- 
burning fuel. 
(b) EFFECTIVE DATE.—This section shall apply to 
property placed in service after the date of the enactment 
of this Act. 
Æ 
VerDate Nov 24 2008 
02:11 Mar 28, 2009
Jkt 079200
PO 00000
Frm 00003
Fmt 6652
Sfmt 6301
E:\BILLS\H1757.IH
H1757
rfrederick on PROD1PC67 with BILLS