H. R. 6—455
subchapter Q of chapter I of title 40, Code of Federal Regula-
tions, as in effect on the date of the enactment of this section. 
‘‘(3) OTHER
TERMS.—The terms ‘automobile’, ‘passenger 
automobile’, ‘medium duty passenger vehicle’, ‘light truck’, and 
‘manufacturer’ have the meanings given such terms in regula-
tions prescribed by the Administrator of the Environmental 
Protection Agency for purposes of the administration of title 
II of the Clean Air Act (42 U.S.C. 7521 et seq.). 
‘‘(4) REDUCTION IN BASIS.—For purposes of this subtitle, 
the basis of any property for which a credit is allowable under 
subsection (a) shall be reduced by the amount of such credit 
so allowed (determined without regard to subsection (g)). 
‘‘(5) NO DOUBLE BENEFIT.—The amount of any deduction 
or other credit allowable under this chapter— 
‘‘(A) for any incremental cost taken into account in 
computing the amount of the credit determined under sub-
section (e) shall be reduced by the amount of such credit 
attributable to such cost, and 
‘‘(B) with respect to a vehicle described under sub-
section (b) or (c), shall be reduced by the amount of credit 
allowed under subsection (a) for such vehicle for the taxable 
year. 
‘‘(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 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 subsection (g)). 
‘‘(7) PROPERTY
USED
OUTSIDE
UNITED
STATES, ETC., NOT 
QUALIFIED.—No credit shall be allowable under subsection (a) 
with respect to any property referred to in section 50(b)(1) 
or with respect to the portion of the cost of any property 
taken into account under section 179. 
‘‘(8) RECAPTURE.—The Secretary shall, by regulations, pro-
vide for recapturing the benefit of any credit allowable under 
subsection (a) with respect to any property which ceases to 
be property eligible for such credit (including recapture in the 
case of a lease period of less than the economic life of a 
vehicle). 
‘‘(9) 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. 
‘‘(10) INTERACTION WITH AIR QUALITY AND MOTOR VEHICLE 
SAFETY STANDARDS.—Unless otherwise provided in this section, 
a motor vehicle shall not be considered eligible for a credit 
under this section 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 provisions 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. 
‘‘(i) REGULATIONS.—
H. R. 6—456
‘‘(1) IN GENERAL.—Except as provided in paragraph (2), 
the Secretary shall promulgate such regulations as necessary 
to carry out the provisions of this section. 
‘‘(2) COORDINATION IN PRESCRIPTION OF CERTAIN REGULA-
TIONS.—The Secretary of the Treasury, in coordination with 
the Secretary of Transportation and the Administrator of the 
Environmental Protection Agency, shall prescribe such regula-
tions as necessary to determine whether a motor vehicle meets 
the requirements to be eligible for a credit under this section. 
‘‘(j) TERMINATION.—This section shall not apply to any property 
purchased after— 
‘‘(1) in the case of a new qualified fuel cell motor vehicle 
(as described in subsection (b)), December 31, 2014, 
‘‘(2) in the case of a new advanced lean burn technology 
motor vehicle (as described in subsection (c)) or a new qualified 
hybrid motor vehicle (as described in subsection (d)(2)(A)), 
December 31, 2010, 
‘‘(3) in the case of a new qualified hybrid motor vehicle 
(as described in subsection (d)(2)(B)), December 31, 2009, and 
‘‘(4) in the case of a new qualified alternative fuel vehicle 
(as described in subsection (e)), December 31, 2010.’’. 
(b) CONFORMING AMENDMENTS.— 
(1) Section 38(b), as amended by this Act, is amended 
by striking ‘‘plus’’ at the end of paragraph (23), by striking 
the period at the end of paragraph (24) and inserting ‘‘, and’’, 
and by adding at the end the following new paragraph: 
‘‘(25) the portion of the alternative motor vehicle credit 
to which section 30B(g)(1) applies.’’. 
(2) Section 1016(a), as amended by this Act, is amended 
by striking ‘‘and’’ at the end of paragraph (34), by striking 
the period at the end of paragraph (35) and inserting ‘‘, and’’, 
and by adding at the end the following new paragraph: 
‘‘(36) to the extent provided in section 30B(h)(4).’’. 
(3) Section 55(c)(2), as amended by this Act, is amended 
by inserting ‘‘30B(g)(2),’’ after ‘‘30(b)(2),’’. 
(4) Section 6501(m) is amended by inserting ‘‘30B(h)(9),’’ 
after ‘‘30(d)(4),’’. 
(5) The table of sections for subpart B of part IV of sub-
chapter A of chapter 1 is amended by inserting after the item 
relating to section 30A the following new item:
‘‘Sec. 30B. Alternative motor vehicle credit.’’.
(c) EFFECTIVE DATE.—The amendments made by this section 
shall apply to property placed in service after December 31, 2005, 
in taxable years ending after such date. 
SEC. 1342. CREDIT FOR INSTALLATION OF ALTERNATIVE FUELING STA-
TIONS. 
(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: 
‘‘SEC. 30C. ALTERNATIVE FUEL VEHICLE REFUELING PROPERTY 
CREDIT. 
‘‘(a) CREDIT ALLOWED.—There shall be allowed as a credit 
against the tax imposed by this chapter for the taxable year an 
amount equal to 30 percent of the cost of any qualified alternative