I 
110TH CONGRESS 
1ST SESSION 
H. R. 805 
To provide incentives for the use of hydrogen fuel, and for other purposes. 
IN THE HOUSE OF REPRESENTATIVES 
FEBRUARY 5, 2007 
Mr. DOYLE (for himself, Mr. TERRY, Mr. WAMP, and Mr. WYNN) introduced 
the following bill; which was referred to the Committee on Ways and 
Means, and in addition to the Committees on Transportation and Infra-
structure and Energy and Commerce, for a period to be subsequently de-
termined by the Speaker, in each case for consideration of such provisions 
as fall within the jurisdiction of the committee concerned 
A BILL 
To provide incentives for the use of hydrogen fuel, 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. TAX CREDIT FOR HYDROGEN FUEL. 
(a) IN GENERAL.—Subpart B of part IV of sub-
chapter A of chapter 1 of the Internal Revenue Code of 
1986 is amended by adding at the end the following new 
section: 
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‘‘SEC. 30D. HYDROGEN CREDIT. 
‘‘(a) CREDIT ALLOWED.—There shall be allowed as 
a credit against the tax imposed by this chapter for the 
taxable year the sum of the qualified hydrogen expenditure 
amounts for each qualified hydrogen device of the tax-
payer. 
‘‘(b) 
QUALIFIED
HYDROGEN
EXPENDITURE 
AMOUNT.—For purposes of this section, the term ‘quali-
fied hydrogen expenditure amount’ means, with respect to 
each qualified hydrogen energy conversion device of the 
taxpayer, the lesser of— 
‘‘(1) 30 percent of the amount paid or incurred 
by the taxpayer during the taxable year for hydrogen 
which is consumed by such device, and 
‘‘(2) $1,500. 
In the case of any device which is not owned by the tax-
payer at all times during the taxable year, the $1,500 
amount in paragraph (2) shall be reduced by an amount 
which bears the same ratio to $1,500 as the portion of 
the year which such device is not owned by the taxpayer 
bears to the entire year. 
‘‘(c) QUALIFIED HYDROGEN ENERGY CONVERSION 
DEVICES.—For purposes of this section— 
‘‘(1) IN GENERAL.—The term ‘qualified hydro-
gen energy conversion device’ means, with respect to 
any taxpayer, any hydrogen energy conversion device 
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which is placed in service after December 31, 2004, 
and which is wholly owned by the taxpayer during 
the taxable year. If an owner of a device (determined 
without regard to this paragraph) provides to the 
primary user of such device a written statement that 
such user shall be treated as the owner of such de-
vice for purposes of this section, then such user (and 
not such owner) shall be so treated. 
‘‘(2) HYDROGEN
ENERGY
CONVERSION
DE-
VICE.—The term ‘hydrogen energy conversion de-
vice’ means— 
‘‘(A) any electrochemical device which con-
verts hydrogen into electricity, and 
‘‘(B) any combustion engine which burns 
hydrogen as a fuel. 
‘‘(d) APPLICATION WITH OTHER CREDITS.— 
‘‘(1) BUSINESS CREDIT TREATED AS PART OF 
GENERAL BUSINESS CREDIT.—So much of the credit 
which would be allowed under subsection (a) for any 
taxable year (determined without regard to this sub-
section) that is attributable to amounts which (but 
for subsection (e) would be allowed as a deduction 
under section 162 shall be treated as a credit listed 
in section 38(b) for such taxable year (and not al-
lowed under subsection (a)). 
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