H. R. 6—446
‘‘(1) the new qualified fuel cell motor vehicle credit deter-
mined under subsection (b), 
‘‘(2) the new advanced lean burn technology motor vehicle 
credit determined under subsection (c), 
‘‘(3) the new qualified hybrid motor vehicle credit deter-
mined under subsection (d), and 
‘‘(4) the new qualified alternative fuel motor vehicle credit 
determined under subsection (e). 
‘‘(b) NEW QUALIFIED FUEL CELL MOTOR VEHICLE CREDIT.— 
‘‘(1) IN GENERAL.—For purposes of subsection (a), the new 
qualified fuel cell motor vehicle credit determined under this 
subsection with respect to a new qualified fuel cell motor vehicle 
placed in service by the taxpayer during the taxable year is— 
‘‘(A) $8,000 ($4,000 in the case of a vehicle placed 
in service after December 31, 2009), if such vehicle has 
a gross vehicle weight rating of not more than 8,500 
pounds, 
‘‘(B) $10,000, if such vehicle has a gross vehicle weight 
rating of more than 8,500 pounds but not more than 14,000 
pounds, 
‘‘(C) $20,000, if such vehicle has a gross vehicle weight 
rating of more than 14,000 pounds but not more than 
26,000 pounds, and 
‘‘(D) $40,000, if such vehicle has a gross vehicle weight 
rating of more than 26,000 pounds. 
‘‘(2) INCREASE FOR FUEL EFFICIENCY.— 
‘‘(A) IN GENERAL.—The amount determined under para-
graph (1)(A) with respect to a new qualified fuel cell motor 
vehicle which is a passenger automobile or light truck 
shall be increased by— 
‘‘(i) $1,000, if such vehicle achieves at least 150 
percent but less than 175 percent of the 2002 model 
year city fuel economy, 
‘‘(ii) $1,500, if such vehicle achieves at least 175 
percent but less than 200 percent of the 2002 model 
year city fuel economy, 
‘‘(iii) $2,000, if such vehicle achieves at least 200 
percent but less than 225 percent of the 2002 model 
year city fuel economy, 
‘‘(iv) $2,500, if such vehicle achieves at least 225 
percent but less than 250 percent of the 2002 model 
year city fuel economy, 
‘‘(v) $3,000, if such vehicle achieves at least 250 
percent but less than 275 percent of the 2002 model 
year city fuel economy, 
‘‘(vi) $3,500, if such vehicle achieves at least 275 
percent but less than 300 percent of the 2002 model 
year city fuel economy, and 
‘‘(vii) $4,000, if such vehicle achieves at least 300 
percent of the 2002 model year city fuel economy. 
‘‘(B) 2002 MODEL YEAR CITY FUEL ECONOMY.—For pur-
poses of subparagraph (A), the 2002 model year city fuel 
economy with respect to a vehicle shall be determined 
in accordance with the following tables: 
‘‘(i) In the case of a passenger automobile:
H. R. 6—447
The 2002 
model year 
city 
‘‘If vehicle inertia weight class is: 
fuel economy 
is: 
1,500 or 1,750 lbs ....................................................
45.2 mpg
2,000 lbs ...................................................................
39.6 mpg
2,250 lbs ...................................................................
35.2 mpg
2,500 lbs ...................................................................
31.7 mpg
2,750 lbs ...................................................................
28.8 mpg
3,000 lbs ...................................................................
26.4 mpg
3,500 lbs ...................................................................
22.6 mpg
4,000 lbs ...................................................................
19.8 mpg
4,500 lbs ...................................................................
17.6 mpg
5,000 lbs ...................................................................
15.9 mpg
5,500 lbs ...................................................................
14.4 mpg
6,000 lbs ...................................................................
13.2 mpg
6,500 lbs ...................................................................
12.2 mpg
7,000 to 8,500 lbs ....................................................
11.3 mpg.
‘‘(ii) In the case of a light truck:
The 2002 
model year 
city 
‘‘If vehicle inertia weight class is: 
fuel economy 
is: 
1,500 or 1,750 lbs ....................................................
39.4 mpg
2,000 lbs ...................................................................
35.2 mpg
2,250 lbs ...................................................................
31.8 mpg
2,500 lbs ...................................................................
29.0 mpg
2,750 lbs ...................................................................
26.8 mpg
3,000 lbs ...................................................................
24.9 mpg
3,500 lbs ...................................................................
21.8 mpg
4,000 lbs ...................................................................
19.4 mpg
4,500 lbs ...................................................................
17.6 mpg
5,000 lbs ...................................................................
16.1 mpg
5,500 lbs ...................................................................
14.8 mpg
6,000 lbs ...................................................................
13.7 mpg
6,500 lbs ...................................................................
12.8 mpg
7,000 to 8,500 lbs ....................................................
12.1 mpg.
‘‘(C) VEHICLE
INERTIA
WEIGHT
CLASS.—For purposes 
of subparagraph (B), the term ‘vehicle inertia weight class’ 
has the same meaning as when defined in regulations 
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.). 
‘‘(3) NEW QUALIFIED FUEL CELL MOTOR VEHICLE.—For pur-
poses of this subsection, the term ‘new qualified fuel cell motor 
vehicle’ means a motor vehicle— 
‘‘(A) which is propelled by power derived from 1 or 
more cells which convert chemical energy directly into elec-
tricity by combining oxygen with hydrogen fuel which is 
stored on board the vehicle in any form and may or may 
not require reformation prior to use, 
‘‘(B) which, in the case of a passenger automobile or 
light truck, has received on or after the date of the enact-
ment of this section a certificate that such vehicle meets 
or exceeds the Bin 5 Tier II emission level established 
in regulations prescribed by the Administrator of the 
Environmental Protection Agency under section 202(i) of 
the Clean Air Act for that make and model year vehicle, 
‘‘(C) the original use of which commences with the 
taxpayer,
H. R. 6—448
‘‘(D) which is acquired for use or lease by the taxpayer 
and not for resale, and 
‘‘(E) which is made by a manufacturer. 
‘‘(c) NEW ADVANCED LEAN BURN TECHNOLOGY MOTOR VEHICLE 
CREDIT.— 
‘‘(1) IN GENERAL.—For purposes of subsection (a), the new 
advanced lean burn technology motor vehicle credit determined 
under this subsection for the taxable year is the credit amount 
determined under paragraph (2) with respect to a new advanced 
lean burn technology motor vehicle placed in service by the 
taxpayer during the taxable year. 
‘‘(2) CREDIT AMOUNT.— 
‘‘(A) FUEL ECONOMY.— 
‘‘(i) IN GENERAL.—The credit amount determined 
under this paragraph shall be determined in accord-
ance with the following table:
‘‘In the case of a vehicle which achieves a fuel economy (ex-
pressed as a percentage of the 2002 model year city fuel 
economy) of— 
The credit 
amount is— 
At least 125 percent but less than 150 percent .............................
$400 
At least 150 percent but less than 175 percent .............................
$800 
At least 175 percent but less than 200 percent .............................
$1,200 
At least 200 percent but less than 225 percent .............................
$1,600 
At least 225 percent but less than 250 percent .............................
$2,000 
At least 250 percent .........................................................................
$2,400.
‘‘(ii) 2002 MODEL YEAR CITY FUEL ECONOMY.—For 
purposes of clause (i), the 2002 model year city fuel 
economy with respect to a vehicle shall be determined 
on a gasoline gallon equivalent basis as determined 
by the Administrator of the Environmental Protection 
Agency using the tables provided in subsection (b)(2)(B) 
with respect to such vehicle. 
‘‘(B) CONSERVATION CREDIT.—The amount determined 
under subparagraph (A) with respect to a new advanced 
lean burn technology motor vehicle shall be increased by 
the conservation credit amount determined in accordance 
with the following table:
‘‘In the case of a vehicle which achieves a lifetime fuel sav-
ings (expressed in gallons of gasoline) of— 
The 
conservation 
credit amount 
is— 
At least 1,200 but less than 1,800 ..................................................
$250 
At least 1,800 but less than 2,400 ..................................................
$500 
At least 2,400 but less than 3,000 ..................................................
$750 
At least 3,000 ....................................................................................
$1,000.
‘‘(3) NEW
ADVANCED
LEAN
BURN
TECHNOLOGY
MOTOR 
VEHICLE.—For purposes of this subsection, the term ‘new 
advanced lean burn technology motor vehicle’ means a pas-
senger automobile or a light truck— 
‘‘(A) with an internal combustion engine which— 
‘‘(i) is designed to operate primarily using more 
air than is necessary for complete combustion of the 
fuel, 
‘‘(ii) incorporates direct injection, 
‘‘(iii) achieves at least 125 percent of the 2002 
model year city fuel economy,