I 
109TH CONGRESS 
1ST SESSION H. R. 3274 
To amend the Internal Revenue Code of 1986 to extend the deduction for 
qualified clean-fuel vehicle refueling property and to amend the Clean 
Air Act to make ethanol fuels more available to motorists. 
IN THE HOUSE OF REPRESENTATIVES 
JULY 13, 2005 
Mr. SAXTON (for himself and Mr. GERLACH) introduced the following bill; 
which was referred to the Committee on Ways and Means, and in addi-
tion to the Committee on Energy and Commerce, for a period to be sub-
sequently determined by the Speaker, in each case for consideration of 
such provisions as fall within the jurisdiction of the committee concerned 
A BILL 
To amend the Internal Revenue Code of 1986 to extend 
the deduction for qualified clean-fuel vehicle refueling 
property and to amend the Clean Air Act to make eth-
anol fuels more available to motorists. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
SECTION 1. EXTENSION OF DEDUCTION FOR QUALIFIED 
CLEAN-FUEL 
VEHICLE 
REFUELING 
PROP-
ERTY. 
(a) IN GENERAL.—Subsection (f) of section 179A of 
the Internal Revenue Code of 1986 (relating to termi-
nation) is amended to read as follows: 
‘‘(f) TERMINATION.— This section shall not apply 
to— 
‘‘(1) any qualified clean-fuel vehicle property 
placed in service after December 31, 2006, or 
‘‘(2) any qualified clean-fuel vehicle refueling 
property placed in service after December 31, 
2013.’’. 
(b) PHASEOUT FOR QUALIFIED CLEAN-FUEL VEHI-
CLE REFUELING PROPERTY.—Paragraph (2) of section 
179A(b) of such Code (relating to qualified clean-fuel vehi-
cle refueling property) is amended by adding at the end 
the following new subparagraph: 
‘‘(D) PHASEOUT.— 
‘‘(i) IN GENERAL.—In the case of any 
qualified clean-fuel vehicle refueling prop-
erty placed in service after December 31, 
2010, the limit otherwise allowable under 
subparagraph (A) shall be reduced by the 
applicable percentage.
‘‘(ii) APPLICABLE PERCENTAGE.—For 
purposes of clause (i), the applicable per-
centage is the percentage determined in ac-
cordance with the following table: 
‘‘In the case of property placed in service in: 
The applica-
ble percent-
age is: 
2011 ................................................................................................
25 percent
2012 ................................................................................................
50 percent
2013 ................................................................................................
75 percent’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to property placed in service after 
December 31, 2006. 
SEC. 2. AVAILABILITY OF ETHANOL FUEL TO MOTORISTS. 
Section 211 of the Clean Air Act (42 U.S.C.7545) 
is amended by adding the following at the end thereof: 
‘‘(p) AVAILABILITY OF ENTHANOL FUEL TO MOTOR-
ISTS.—Beginning on the date that is 5 years after the date 
of the enactment of this subsection, each person selling 
gasoline at retail at a location where there are eight or 
more pumps for dispensing fuel to motor vehicles shall op-
erate at least one pump at that location for the sale at 
retail of a fuel containing at least 85 percent ethanol.’’. 
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