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. SHORT TITLE.

This Act may be cited as the ''Fuel Cell Tax Extenders Act of
2015''.

SEC. 2. EXTENSION AND MODIFICATION OF FUEL CELL CREDITS.

(a) Extension of Residential Energy Efficient Property Credit for
Qualified Fuel Cell Property.--
(1) In general.--Section 25D(g) of the Internal Revenue
Code of 1986 is amended by inserting after ''property placed in
service after December 31, 2016'' the following: ''(December
31, 2021, in the case of qualified fuel cell property (as
defined in section 48(c)(1)))''.
(2) Effective date.--The amendment made by this subsection
shall apply to property placed in service after the date of the
enactment of this Act.
(b) Extension of Energy Credit.--
(1) In general.--Section 48(c)(1)(D) of the Internal
Revenue Code of 1986 is amended--
(A) by striking ''for any period'' and inserting
''on which construction was commenced'', and
(B) by striking ''December 31, 2016'' and inserting
''December 31, 2021''.
(2) Effective date.--The amendments made by this subsection
shall apply to property on which construction was commenced
after the date of the enactment of this Act.

SEC. 3. EXTENSION AND MODIFICATION OF HYDROGEN-RELATED CREDITS.

(a) Extension of Alternative Motor Vehicle Credit.--
(1) In general.--Section 30B(k)(1) of the Internal Revenue
Code of 1986 is amended by striking ''December 31, 2014'' and
inserting ''December 31, 2021''.
(2) Effective date.--The amendment made by this subsection
shall apply to property purchased after December 31, 2014.
(b) Extension and Modification of Alternative Fuel Vehicle
Refueling Property Credit.--
(1) Extension.--Section 30C(g) of the Internal Revenue Code
of 1986 is amended by striking ''placed in service after
December 31, 2014'' and inserting the following: ''placed in
service--
''(1) in the case of property relating to hydrogen, after
December 31, 2021, and
''(2) in the case of any other property, after December 31,
2014''.
(2) Increase in limitation.--Section 30C(b) of the Internal
Revenue Code of 1986 is amended--
(A) in paragraph (1) by striking '', and'' and
inserting ''that does not relate to hydrogen,'',
(B) by redesignating paragraph (2) as paragraph
(3), and
(C) by inserting after paragraph (1) the following
new paragraph:
''(2) $200,000 in the case of a property of a character
subject to an allowance for depreciation that relates to
hydrogen, and''.
(3) Expansion of credit for hydrogen-related alternative
fuel vehicle refueling property.--
(A) In general.--Section 30C(c) of the Internal
Revenue Code of 1986 is amended by striking ''and'' at
the end of paragraph (1), by striking the period at the
end of paragraph (2) and inserting '', and'', and by
adding at the end the following new paragraph:
''(3) with respect to property described in section
179A(d)(3)(A) for the storage or dispensing of fuel at least 85
percent of the volume of which consists of hydrogen, the
reference to motor vehicles in section 179A(d)(3)(A) includes
specified off-highway vehicles.''.
(B) Specified off-highway vehicles defined.--
Section 30C(e) of such Code is amended by striking
paragraph (6) and inserting the following:
''(6) Specified off-highway vehicles.--For purposes of
subsection (c)(3)--
''(A) In general.--The term 'specified off-highway
vehicles' means all types of vehicles propelled by
motor that are designed for carrying or towing loads
from one place to another, regardless of the type of
load or material carried or towed and whether or not
the vehicle is registered or required to be registered
for highway use, including fork lift trucks used to
carry loads at railroad stations, industrial plants,
and warehouses.
''(B) Exceptions.--Such term does not include--
''(i) farm tractors, trench diggers, power
shovels, bulldozers, road graders or rollers,
and similar equipment which does not carry or
tow a load, and
''(ii) any vehicle that operates
exclusively on a rail or rails.''.
(4) Effective date.--The amendments made by this subsection
shall apply to property placed in service after December 31,
2014.
(c) Extension and Modification of Alternative Fuel Credit for
Hydrogen.--
(1) Extension.--Section 6426(d)(5) of the Internal Revenue
Code of 1986 is amended by inserting after ''December 31,
2014'' the following: ''(December 31, 2021, in the case of any
sale or use involving hydrogen)''.
(2) Expansion of credit to all hydrogen.--Section
6426(d)(2)(D) of such Code is amended by striking ''liquefied
hydrogen'' and inserting ''hydrogen''.
(3) Effective date.--The amendments made by this subsection
shall apply to property sold or used after December 31, 2014.
Solution:
Fuel Cell Tax Extenders Act of 2015 This bill amends the Internal Revenue Code to extend through 2021: the residential energy efficient property tax credit for qualified fuel cell property, the energy tax credit for qualified fuel cell property, the alternative motor vehicle tax credit for qualified fuel cell motor vehicles, the tax credit for alternative fuel vehicle refueling property relating to hydrogen, and the excise tax credit for the sale or use of alternative fuels involving hydrogen.