Detailed Instructions: In this task, you are given text for US Congressional and California state bills, your task is to generate a summary for this bill.
Problem:SECTION 1. CLEAN-FUEL CREDIT WITH RESPECT TO BUSINESSES LOCATED IN
NONATTAINMENT AREAS.

(a) In General.--Subpart D of part IV of subchapter A of chapter 1
of the Internal Revenue Code of 1986 (relating to business-related
credits) is amended by adding at the end the following new section:

''SEC. 45J. CLEAN-FUEL CREDIT WITH RESPECT TO BUSINESSES LOCATED IN
NONATTAINMENT AREAS.

''(a) In General.--For purposes of section 38, in the case of an
eligible business the clean-fuel credit determined under this section
for the taxable year is the sum of--
''(1) the clean-fuel property credit, plus
''(2) the clean-burning fuel use credit.
''(b) Clean-Fuel Property Credit.--
''(1) In general.--The clean-fuel property credit is the
sum of--
''(A) qualified vehicle property costs, plus
''(B) qualified refueling property costs.
''(2) Qualified vehicle property costs.--
''(A) In general.--For purposes of paragraph (1),
the term 'qualified vehicle property costs' means the
amount paid or incurred by the eligible business for
qualified clean-fuel vehicle property which is placed
in service during the taxable year by the eligible
business and substantially all of the use of which is
in a nonattainment area.
''(B) Limitation.--The amount which may be taken
into account under subparagraph (A) with respect to any
motor vehicle shall not exceed--
''(i) $2,000 in the case of a motor vehicle
not described in clause (ii) or (iii),
''(ii) $5,000 in the case of any truck or
van with a gross vehicle weight rating greater
than 10,000 pounds but not greater than 26,000
pounds, or
''(iii) $50,000 in the case of--
''(I) a truck or van with a gross
vehicle weight rating greater than
26,000 pounds, or
''(II) any bus which has a seating
capacity of at least 20 adults (not
including the driver).
''(C) Qualified clean-fuel vehicle property.--The
term 'qualified clean-fuel vehicle property' shall have
the meaning given to such term by section 179A(c)
(without regard to paragraph (3) thereof), except that
such term does not include property that is a motor
vehicle propelled by a fuel that is not a clean-burning
fuel.
''(3) Qualified refueling property costs.--
''(A) In general.--For purposes of paragraph (1),
the term 'qualified refueling property costs' means
amounts paid or incurred by the eligible business for
qualified clean-fuel vehicle refueling property (as
defined by section 179A(d)) which is placed in service
in a nonattainment area during the taxable year by the
eligible business.
''(B) Limitation.--
''(i) In general.--The aggregate cost which
may be taken into account under subparagraph
(A) with respect to qualified clean-fuel
vehicle refueling property placed in service by
the eligible business during the taxable year
at a location shall not exceed the lesser of--
''(I) $100,000, or
''(II) the cost of such property
reduced by the amount described in
clause (ii).
''(ii) Reduction for amounts previously
taken into account.--For purposes of clause
(i)(II), the amount described in this clause is
the sum of--
''(I) the aggregate amount taken
into account under paragraph (1)(B) for
all preceding taxable years, and
''(II) the aggregate amount taken
into account under section
179A(a)(1)(B) by the taxpayer (or any
related person or predecessor) with
respect to property placed in service
at such location for all preceding
taxable years.
''(iii) Special rules.--For purposes of
this subparagraph, the provisions of
subparagraphs (B) and (C) of section 179A(b)(2)
shall apply.
''(c) Clean-Burning Fuel Use Credit.--
''(1) In general.--For purposes of subsection (a), the
clean-burning fuel use credit is the amount equal to 50 cents
for each gasoline gallon equivalent of clean-burning fuel used
by an eligible business during the taxable year to propel
qualified clean-fuel vehicle property.
''(2) Clean-burning fuel.--For purposes of paragraph (1),
the term 'clean-burning fuel' has the meaning given to such
term by section 179A, except that such term includes compressed
natural gas and biodiesel (as defined by section 40A(d)(1)).
''(3) Gasoline gallon equivalent.--For purposes of
paragraph (1), the term 'gasoline gallon equivalent' means,
with respect to any clean burning fuel, the amount (determined
by the Secretary) of such fuel having a Btu content of 114,000.
''(d) Other Definitions.--For purposes of this section--
''(1) Eligible business.--The term 'eligible business'
means--
''(A) a qualified business entity or a qualified
proprietorship (as such terms are defined by section
1397C, determined by substituting 'nonattainment area'
for 'empowerment zone' and 'enterprise zone' each place
it appears), and
''(B) a trade or business located outside of a
nonattainment area, but only with respect to qualified
clean-fuel vehicle property used substantially within a
nonattainment area.
''(2) Nonattainment area.--The term 'nonattainment area'
shall have the meaning given to such term by section 171 of the
Clean Air Act (42 U.S.C. 7501).
''(e) Denial of Double Benefit.--No credit shall be allowed under
subsection (a) for any expense for which a deduction or credit is
allowed under any other provision of this chapter.''.
(b) Credit Made Part of General Business Credit.--Subsection (b) of
section 38 of such Code (relating to current year business credit) is
amended by striking ''plus'' at the end of paragraph (18), by striking
the period at the end of paragraph (19) and inserting '', plus'', and
by adding at the end thereof the following new paragraph:
''(20) the clean-fuel credit determined under section
45J.''.
(c) Denial of Double Benefit.--Section 280C of such Code (relating
to certain expenses for which credits are allowable) is amended by
adding at the end thereof the following new subsection:
''(e) Zone Clean Fuels Expenses.--No deduction shall be allowed for
that portion of expenses for clean-burning fuel otherwise allowable as
a deduction for the taxable year which is equal to the amount of the
credit determined for such taxable year under section 45J.''.
(d) Credit Allowed Against Regular and Minimum Tax.--
(1) In general.--Subsection (c) of section 38 of such Code
(relating to limitation based on amount of tax) is amended by
redesignating paragraph (5) as paragraph (6) and by inserting
after paragraph (4) the following new paragraph:
''(5) Special rules for clean fuels credit.--
''(A) In general.--In the case of the clean fuels
credit--
''(i) this section and section 39 shall be
applied separately with respect to the credit,
and
''(ii) in applying paragraph (1) to the
credit--
''(I) subparagraph (A) thereof
shall not apply, and
''(II) the limitation under
paragraph (1) (as modified by subclause
(I)) shall be reduced by the credit
allowed under subsection (a) for the
taxable year (other than the clean
fuels credit).
''(B) Clean fuels credit.--For purposes of this
subsection, the term 'clean fuels credit' means the
credit allowable under subsection (a) by reason of
section 45J.''.
(2) Conforming amendments.--
(A) Subclause (II) of section 38(c)(2)(A)(ii) of
such Code is amended by striking ''or the New York
Liberty Zone business employee credit'' and inserting
'', the New York Liberty Zone business employee credit,
or the clean fuels credit''.
(B) Subclause (II) of section 38(c)(3)(A)(ii) of
such Code is amended by inserting ''or the clean fuels
credit'' after ''employee credit''.
(C) Subclause (II) of section 38(c)(4)(A)(ii) of
such Code is amended by inserting ''or the clean fuels
credit'' after ''specified credits''.
(e) Deduction for Certain Unused Business Credits.--Subsection (c)
of section 196 of such Code is amended by striking ''and'' at the end
of paragraph (11), by striking the period at the end of paragraph (12)
and inserting '', and'', and by adding after paragraph (12) the
following new paragraph:
''(13) the clean fuels credit determined under section
45J.''.
(f) Conforming Amendment.--The table of sections for subpart D of
part IV of subchapter A of chapter 1 of such Code is amended by
inserting after the item relating to section 45I the following new
item:

''Sec. 45J. Clean-fuel credit with respect to businesses located in
nonattainment areas.''.
(g) Effective Date.--The amendments made by this section shall
apply to property placed in service after December 31, 2004.
Solution:
Amends the Internal Revenue Code to allow certain businesses located in areas designated as nonattainment areas under the Clean Air Act a general business tax credit for the cost of certain clean-fuel vehicle property and clean-burning fuel. Allows the credit to be taken against regular and alternative minimum tax liabilities. Allows a tax deduction for any unused clean fuel credit amounts.