I 
112TH CONGRESS 
1ST SESSION H. R. 1659 
To amend the Internal Revenue Code of 1986 to modify the credit for 
qualified fuel cell motor vehicles and to allow the credit for certain 
off-highway vehicles, and for other purposes. 
IN THE HOUSE OF REPRESENTATIVES 
APRIL 15, 2011 
Mr. TONKO (for himself and Mr. GIBSON) 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 modify 
the credit for qualified fuel cell motor vehicles and to 
allow the credit for certain off-highway vehicles, and 
for other purposes. 
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 Industrial 
Vehicle Jobs Act of 2011’’. 
SEC. 2. MODIFICATIONS OF CREDIT FOR QUALIFIED FUEL 
CELL MOTOR VEHICLES. 
(a) CREDIT AMOUNTS.— 
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(1) IN
GENERAL.—Paragraph (1) of section 
30B(b) of the Internal Revenue Code of 1986 (relat-
ing to new qualified fuel cell motor vehicle credit) is 
amended 
by 
redesignating 
subparagraphs 
(B) 
through (D) as subparagraphs (C) through (E) and 
by striking subparagraph (A) and inserting the fol-
lowing: 
‘‘(A) $4,000 if such vehicle is a motor ve-
hicle as described in subsection (b)(4)(A) and 
has a gross vehicle weight rating of not more 
than 8,500 pounds, 
‘‘(B) $8,000 if such vehicle is a motor ve-
hicle as described in subsection (h)(1) and has 
a gross vehicle weight rating of not more than 
8,500 pounds,’’. 
(2) 
CONFORMING
AMENDMENT.—Section 
30B(b)(2)(A) of such Code is amended by striking 
‘‘paragraph 
(1)(A)’’ 
and 
inserting 
‘‘paragraph 
(1)(B)’’. 
(b) CREDIT
FOR CERTAIN OFF-HIGHWAY VEHI-
CLES.—Subsection (b) of section 30B of such Code is 
amended by adding at the end the following new para-
graph: 
‘‘(4) SPECIAL RULES FOR CERTAIN OFF-HIGH-
WAY VEHICLES.—For purposes of this subsection— 
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‘‘(A) IN GENERAL.—The term ‘motor vehi-
cle’ includes any vehicle which is manufactured 
primarily for use in carrying or towing loads or 
materials for commercial or industrial purposes, 
whether or not on public streets, roads, and 
highways and regardless of the type of load or 
material carried or towed. The preceding sen-
tence shall not include any vehicle operated ex-
clusively on a rail or rails and any vehicle oper-
ated primarily for recreational purposes. 
‘‘(B) ADDITIONAL CREDIT.— 
‘‘(i) VEHICLES NOT MORE THAN 8,500 
POUNDS.—In the case of a vehicle which is 
a motor vehicle solely by reason of sub-
paragraph (A) that has a gross vehicle 
weight rating of not more than 8,500 
pounds, the amount determined under 
paragraph (1) shall be increased by $1,500 
if such vehicle’s fuel cell system achieves 
an electricity generation efficiency of at 
least 40 percent based on the lower heat-
ing value of the fuel. 
‘‘(ii) OTHER VEHICLES.—In the case 
of a vehicle which is a motor vehicle solely 
by reason of subparagraph (A) that has a 
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gross vehicle weight rating of more than 
8,500 pounds, the amount determined 
under paragraph (1) shall be increased 
by— 
‘‘(I) $2,000 if such vehicle’s fuel 
cell system achieves an electricity gen-
eration efficiency of at least 40 per-
cent but less than 50 percent based 
on the lower heating value of the fuel, 
or 
‘‘(II) $4,000 if such vehicle’s fuel 
cell system achieves an electricity gen-
eration efficiency of at least 50 per-
cent based on the lower heating value 
of the fuel. 
‘‘(C) 
CERTAIN
STANDARDS
NOT
TO 
APPLY.—Subsection (h)(10) shall not apply to a 
vehicle which is a motor vehicle solely by reason 
of subparagraph (A). 
‘‘(D) PLACED
IN
SERVICE
DATE.—The 
credit determined under this subsection shall 
only be available in the case of any vehicle 
which is a motor vehicle solely by reason of sub-
paragraph (A) if such vehicle is placed in serv-
ice after December 31, 2010.’’. 
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(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to vehicles placed in service after 
December 31, 2010, in taxable years ending after such 
date. 
SEC. 3. ENERGY CREDIT FOR FUEL CELL MOTIVE PROP-
ERTY. 
(a) IN GENERAL.—Section 48 of the Internal Rev-
enue Code of 1986 is amended by adding at the end the 
following new subsection: 
‘‘(e) NEW QUALIFIED FUEL CELL MOTIVE PROP-
ERTY CREDIT.— 
‘‘(1) IN GENERAL.—In the case of new qualified 
fuel cell motive property placed in service during the 
taxable year, the energy credit for such taxable year 
with respect to such property is the sum of— 
‘‘(A) $940 for each 0.5 kilowatt of capacity 
of such property if such property has a name-
plate capacity of no more than 5.0 kilowatts of 
electricity, 
‘‘(B) $140 for each additional 0.5 kilowatt 
of capacity of such property above 5.0 kilowatts 
of capacity if such property has a nameplate ca-
pacity of no more than 15.0 kilowatts of elec-
tricity, and 
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‘‘(C) $50 for each additional 0.5 kilowatt 
of capacity of such property above 15.0 kilo-
watts of capacity if such property has a name-
plate capacity of more than 15.0 kilowatts of 
electricity. 
‘‘(2) LIMITATION.—The amount allowed as a 
credit under this section by reason of paragraph (1) 
shall not exceed $12,700 for each property placed in 
service during the taxable year. 
‘‘(3) NEW
QUALIFIED
FUEL
CELL
MOTIVE 
PROPERTY.—For purposes of this subsection— 
‘‘(A) IN GENERAL.—The term ‘new quali-
fied fuel cell motive property’ means any quali-
fied fuel cell property which is manufactured 
for use in powering qualified motive property— 
‘‘(i) the original use of which com-
mences with the taxpayer, and 
‘‘(ii) which is acquired by the taxpayer 
for use or lease, but not for resale. 
‘‘(B) QUALIFIED MOTIVE PROPERTY.—The 
term ‘qualified motive property’ means any 
property which is manufactured primarily for 
carrying loads or materials for commercial or 
industrial purposes not on public streets, roads, 
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highways, or rails or operated primarily for rec-
reational purposes. 
‘‘(C) TERMINATION.—Paragraph (1) shall 
not apply to any property placed in service after 
December 31, 2016.’’. 
(b) CONFORMING AMENDMENTS.— 
(1) Section 48(a)(1) of such Code is amended 
by striking ‘‘subsection (c),’’ and inserting ‘‘sub-
section (c) and subsection (e),’’. 
(2) Section 48(c)(1)(C) of such Code is amend-
ed to read as follows: 
‘‘(C) FUEL
CELL
POWER
PLANT.—The 
term ‘fuel cell power plant’ means an integrated 
system comprised of a fuel cell stack assembly 
which converts a fuel into electricity using elec-
trochemical means and the associated balance 
of plant components.’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to property placed in service after 
December 31, 2010, in taxable years ending after such 
date. 
Æ 
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