HR 1835 IHCommentsClose CommentsPermalink

To amend the Internal Revenue Code of 1986 to encourage alternative energy investments and job creation.CommentsClose CommentsPermalink

April 1, 2009CommentsClose CommentsPermalink

Mr. BOREN (for himself, Mr. LARSON of Connecticut, Mr. SULLIVAN, Mr. ABERCROMBIE, Mr. BISHOP of Georgia, Mr. BURGESS, Mr. CONAWAY, Mr. KAGEN, Mr. MCMAHON, Ms. MARKEY of Colorado, Mr. MILLER of Florida, Mr. MINNICK, Mr. TEAGUE, and Mr. THOMPSON of California) introduced the following bill; which was referred to the Committee on Ways and Means, and in addition to the Committees on Oversight and Government Reform and Science and Technology, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concernedCommentsClose CommentsPermalink

To amend the Internal Revenue Code of 1986 to encourage alternative energy investments and job creation.CommentsClose CommentsPermalink

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,CommentsClose CommentsPermalink

SECTION 1. SHORT TITLE, ETC.

(a) Short Title- This Act may be cited as the ‘New Alternative Transportation to Give Americans Solutions Act of 2009’.CommentsClose CommentsPermalink





(b) Amendment of 1986 Code- Except as otherwise expressly provided, whenever in this Act an amendment or repeal is expressed in terms of an amendment to, or repeal of, a section or other provision, the reference shall be considered to be made to a section or other provision of the Internal Revenue Code of 1986.CommentsClose CommentsPermalink





(c) Table of Contents- The table of contents for this Act is as follows:CommentsClose CommentsPermalink





Sec. 1. Short title, etc.CommentsClose CommentsPermalink

TITLE I--PROMOTE THE PURCHASE AND USE OF NGVS WITH AN EMPHASIS ON HEAVY DUTY VEHICLES AND FLEET VEHICLES

Sec. 101. Modification of alternative fuel credit.CommentsClose CommentsPermalink





Sec. 102. Extension and modification of alternative fuel vehicle credit.CommentsClose CommentsPermalink





Sec. 103. Allowance of vehicle and infrastructure credits against regular and minimum tax and transferability of credits.CommentsClose CommentsPermalink





Sec. 104. Modification of credit for purchase of vehicles fueled by natural gas or liquified natural gas.CommentsClose CommentsPermalink





Sec. 105. Modification of definition of new qualified alternative fuel motor vehicle.CommentsClose CommentsPermalink

TITLE II--PROMOTE PRODUCTION OF NGVS BY ORIGINAL EQUIPMENT MANUFACTURERS

Sec. 201. Credit for producing vehicles fueled by natural gas or liquified natural gas.CommentsClose CommentsPermalink

TITLE III--TO INCENTIVIZE THE INSTALLATION OF NATURAL GAS FUEL PUMPS AT SERVICE STATIONS AND DEPOTS AND DOMESTIC LNG PRODUCTION FACILITIES FOR SMALL ENERGY PRODUCERS

Sec. 301. Extension and modification of alternative fuel vehicle refueling property credit.CommentsClose CommentsPermalink





Sec. 302. Increase in credit for certain alternative fuel vehicle refueling properties.CommentsClose CommentsPermalink

TITLE IV--NATURAL GAS VEHICLES

Sec. 401. Natural gas vehicles in Federal fleet.CommentsClose CommentsPermalink





Sec. 402. Grants for natural gas vehicles research and development.CommentsClose CommentsPermalink

TITLE I--PROMOTE THE PURCHASE AND USE OF NGVS WITH AN EMPHASIS ON HEAVY DUTY VEHICLES AND FLEET VEHICLESCommentsClose CommentsPermalink

SEC. 101. MODIFICATION OF ALTERNATIVE FUEL CREDIT.

(a) Alternative Fuel Credit- Paragraph (5) of section 6426(d) (relating to alternative fuel credit) is amended by inserting ‘, and December 31, 2027, in the case of any sale or use involving compressed or liquefied natural gas)’ after ‘hydrogen’.CommentsClose CommentsPermalink





(b) Alternative Fuel Mixture Credit- Paragraph (3) of section 6426(d) is amended by inserting ‘, and December 31, 2027, in the case of any sale or use involving compressed or liquefied natural gas)’ after ‘hydrogen’.CommentsClose CommentsPermalink





(c) Payments Relating to Alternative Fuel or Alternative Fuel Mixtures- Paragraph (6) of section 6427(e) is amended--CommentsClose CommentsPermalink





(1) in subparagraph (C)--CommentsClose CommentsPermalink





(A) by striking ‘subparagraph (D)’ in subparagraph (C) and inserting ‘subparagraphs (D) and (E)’, andCommentsClose CommentsPermalink





(B) by striking ‘and’ at the end thereof,CommentsClose CommentsPermalink





(2) by striking the period at the end of subparagraph (D) and inserting ‘, and’,CommentsClose CommentsPermalink





(3) by inserting at the end the following: ‘or with respect to compressed or liquefied natural gas’ after ‘subparagraph (D)’.CommentsClose CommentsPermalink





‘(E) any alternative fuel or alternative fuel mixture (as so defined) involving compressed or liquefied natural gas.’.CommentsClose CommentsPermalink





(d) Effective Date- The amendments made by this section shall apply to fuel sold or used after the date of the enactment of this Act.CommentsClose CommentsPermalink

SEC. 102. EXTENSION AND MODIFICATION OF ALTERNATIVE FUEL VEHICLE CREDIT.

(a) In General- Paragraph (4) of section 30B(k) (relating to termination) is amended by inserting ‘(December 31, 2027, in the case of a vehicle powered by compressed or liquefied natural gas)’ before the period at the end.CommentsClose CommentsPermalink





(b) Effective Date- The amendment made by subsection (a) shall apply to property placed in service after the date of the enactment of this Act.CommentsClose CommentsPermalink

SEC. 103. ALLOWANCE OF VEHICLE AND INFRASTRUCTURE CREDITS AGAINST REGULAR AND MINIMUM TAX AND TRANSFERABILITY OF CREDITS.

(a) Business Credits- Subparagraph (B) of section 38(c)(4) is amended by striking ‘and’ at the end of clause (vii), by striking the period at the end of clause (viii) and inserting ‘, and’, and by inserting after clause (viii) the following new clauses:CommentsClose CommentsPermalink





‘(ix) the portion of the credit determined under section 30B which is attributable to the application of subsection (e)(3) thereof with respect to qualified alternative fuel motor vehicles which are capable of being powered by compressed or liquefied natural gas, andCommentsClose CommentsPermalink





‘(x) the portion of the credit determined under section 30C which is attributable to the application of subsection (b) thereof with respect to refueling property which is used to store and or dispense compressed or liquefied natural gas.’.CommentsClose CommentsPermalink





(b) Personal Credits-CommentsClose CommentsPermalink





(1) NEW QUALIFIED ALTERNATIVE FUEL MOTOR VEHICLES- Subsection (g) of section 30B is amended by adding at the end the following new paragraph:CommentsClose CommentsPermalink





‘(3) SPECIAL RULE RELATING TO CERTAIN NEW QUALIFIED ALTERNATIVE FUEL MOTOR VEHICLES- In the case of the portion of the credit determined under subsection (a) which is attributable to the application of subsection (e)(3) with respect to qualified alternative fuel motor vehicles which are capable of being powered by compressed or liquefied natural gas--CommentsClose CommentsPermalink





‘(A) paragraph (2) shall (after the application of paragraph (1)) be applied separately with respect to such portion, andCommentsClose CommentsPermalink





‘(B) in lieu of the limitation determined under paragraph (2), such limitation shall not exceed the excess (if any) of--CommentsClose CommentsPermalink





‘(i) the sum of the regular tax liability (as defined in section 26(b)) plus the tentative minimum tax for the taxable year, reduced byCommentsClose CommentsPermalink





‘(ii) the sum of the credits allowable under subpart A and sections 27 and 30.’.CommentsClose CommentsPermalink





(2) ALTERNATIVE FUEL VEHICLE REFUELING PROPERTIES- Subsection (d) of section 30C is amended by adding at the end the following new paragraph:CommentsClose CommentsPermalink





‘(3) SPECIAL RULE RELATING TO CERTAIN ALTERNATIVE FUEL VEHICLE REFUELING PROPERTIES- In the case of the portion of the credit determined under subsection (a) with respect to refueling property which is used to store and or dispense compressed or liquefied natural gas and which is attributable to the application of subsection (b)--CommentsClose CommentsPermalink





‘(A) paragraph (2) shall (after the application of paragraph (1)) be applied separately with respect to such portion, andCommentsClose CommentsPermalink





‘(B) in lieu of the limitation determined under paragraph (2), such limitation shall not exceed the excess (if any) of--CommentsClose CommentsPermalink





‘(i) the sum of the regular tax liability (as defined in section 26(b)) plus the tentative minimum tax for the taxable year, reduced byCommentsClose CommentsPermalink





‘(ii) the sum of the credits allowable under subpart A and sections 27, 30, and the portion of the credit determined under section 30B which is attributable to the application of subsection (e)(3) thereof.’.CommentsClose CommentsPermalink





(c) Credits May Be Transferred-CommentsClose CommentsPermalink





(1) VEHICLE CREDITS- Subsection (h) of section 30B is amended by adding at the end the following new paragraph:CommentsClose CommentsPermalink





‘(11) TRANSFERABILITY OF CREDIT- Nothing in any law or rule of law shall be construed to limit a taxpayer from transferring, through sale and repurchase agreement, the credit allowed by this section for qualified alternative fuel motor vehicles which are capable of being powered by compressed or liquefied natural gas.’.CommentsClose CommentsPermalink





(2) INFRASTRUCTURE CREDIT- Subsection (e) of section 30C is amended by adding at the end the following new paragraph:CommentsClose CommentsPermalink





‘(6) CREDIT MAY BE TRANSFERRED- Nothing in any law or rule of law shall be construed to limit a taxpayer from transferring the credit allowed by this section through sale and repurchase agreements.’.CommentsClose CommentsPermalink





(d) Effective Date- The amendments made by this section shall apply with respect to property placed in service after the date of the enactment of this Act.CommentsClose CommentsPermalink

SEC. 104. MODIFICATION OF CREDIT FOR PURCHASE OF VEHICLES FUELED BY NATURAL GAS OR LIQUIFIED NATURAL GAS.

(a) Increase in Credit- Paragraph (2) of section 30B(e) (relating to applicable percentage) is amended to read as follows:CommentsClose CommentsPermalink





‘(2) APPLICABLE PERCENTAGE- For purposes of paragraph (1), the applicable percentage with respect to any new qualified alternative fuel motor vehicle is--CommentsClose CommentsPermalink





‘(A) except as provided in subparagraphs (B) and (C)--CommentsClose CommentsPermalink





‘(i) 50 percent, plusCommentsClose CommentsPermalink





‘(ii) 30 percent, if such vehicle--CommentsClose CommentsPermalink





‘(I) has received a certificate of conformity under the Clean Air Act and meets or exceeds the most stringent standard available for certification under the Clean Air Act for that make and model year vehicle (other than a zero emission standard), orCommentsClose CommentsPermalink





‘(II) has received an order certifying the vehicle as meeting the same requirements as vehicles which may be sold or leased in California and meets or exceeds the most stringent standard available for certification under the State laws of California (enacted in accordance with a waiver granted under section 209(b) of the Clean Air Act) for that make and model year vehicle (other than a zero emission standard)CommentsClose CommentsPermalink





‘(B) 80 percent, in the case of vehicles that are only capable of operating on compressed natural gas or liquefied natural gas, or mix-fuel vehicles which are capable of operating on compressed or liquefied natural gas, andCommentsClose CommentsPermalink





‘(C) 50 percent, in the case of vehicles described subsection (e)(4)(A)(i)(II).CommentsClose CommentsPermalink





For purposes of the preceding sentence, in the case of any new qualified alternative fuel motor vehicle which weighs more than 14,000 pounds gross vehicle weight rating, the most stringent standard available shall be such standard available for certification on the date of the enactment of the Energy Tax Incentives Act of 2005.’.CommentsClose CommentsPermalink





(b) Higher Incremental Cost Limits for Natural Gas Vehicles- Subsection (e) of section 30B (relating to new qualified alternative motor vehicle credit) is amended by adding at the end the following new paragraph:CommentsClose CommentsPermalink





‘(6) HIGHER INCREMENTAL COST LIMITS FOR NATURAL GAS VEHICLES- In the case of alternative fueled motor vehicles with respect to vehicles powered by compressed or liquefied natural gas, paragraph (3) shall be applied--CommentsClose CommentsPermalink





‘(A) in subparagraph (A) by substituting ‘$12,500’ for ‘$5,000’,CommentsClose CommentsPermalink





‘(B) in subparagraph (B) by substituting ‘$20,000’ for ‘$10,000’,CommentsClose CommentsPermalink





‘(C) in subparagraph (C) by substituting ‘$50,000’ for ‘$25,000’, andCommentsClose CommentsPermalink





‘(D) in subparagraph (D) by substituting ‘$80,000’ for ‘$40,000’.’.CommentsClose CommentsPermalink





(c) Effective Date- The amendment made by this section shall apply to property placed in service after the date of the enactment of this Act.CommentsClose CommentsPermalink

SEC. 105. MODIFICATION OF DEFINITION OF NEW QUALIFIED ALTERNATIVE FUEL MOTOR VEHICLE.

(a) In General- Clause (i) of section 30B(e)(4)(A) (relating to definition of new qualified alternative fuel motor vehicle) is amended to read as follows:CommentsClose CommentsPermalink





‘(i) which--CommentsClose CommentsPermalink





‘(I) is only capable of operating on an alternative fuel, orCommentsClose CommentsPermalink





‘(II) is capable of operating on compressed or liquefied natural gas and (but not in combination with) gasoline or diesel fuel, but in no case shall such vehicle have an operating range of less than 200 miles on compressed or liquefied natural gas.’.CommentsClose CommentsPermalink





(b) Conversions and Repowers- Paragraph (4) of section 30B(e) is amended by adding at the end the following new subparagraph:CommentsClose CommentsPermalink





‘(C) CONVERSIONS AND REPOWERS-CommentsClose CommentsPermalink





‘(i) IN GENERAL- The term ‘new qualified alternative fuel vehicle’ includes the conversion or repower of a new or used vehicle so that it is capable of operating on a qualified alternative fuel as it was not previously capable of operating on an alternative fuel.CommentsClose CommentsPermalink





‘(ii) TREATMENT AS NEW- A vehicle which has been converted to operate on alternative fuel shall be treated as new on the date of such conversion for purposes of this section.CommentsClose CommentsPermalink





‘(iii) RULE OF CONSTRUCTION- In the case of a used vehicle which is converted or repowered, nothing in this section shall be construed to require that the motor vehicle be acquired in the year the credit is claimed under this section with respect to such vehicle.’.CommentsClose CommentsPermalink





(c) Effective Date- The amendments made by this section shall apply to property placed in service after the date of the enactment of this Act.CommentsClose CommentsPermalink

TITLE II--PROMOTE PRODUCTION OF NGVS BY ORIGINAL EQUIPMENT MANUFACTURERSCommentsClose CommentsPermalink

SEC. 201. CREDIT FOR PRODUCING VEHICLES FUELED BY NATURAL GAS OR LIQUIFIED NATURAL GAS.

(a) In General- Subpart D of part IV of subchapter A of chapter 1 (relating to business-related credits) is amended by inserting after section 45Q the following new section:CommentsClose CommentsPermalink

‘SEC. 45R. PRODUCTION OF VEHICLES FUELED BY NATURAL GAS OR LIQUIFIED NATURAL GAS.

‘(a) In General- For purposes of section 38, in the case of a taxpayer who is a manufacturer of natural gas vehicles, the natural gas vehicle credit determined under this section for any taxable year with respect to each eligible natural gas vehicle produced by the taxpayer during such year is an amount equal to the lesser of--CommentsClose CommentsPermalink





‘(1) 10 percent of the manufacturer’s basis in such vehicle, orCommentsClose CommentsPermalink





‘(2) $4,000.CommentsClose CommentsPermalink





‘(b) Aggregate Credit Allowed- The aggregate amount of credit allowed under subsection (a) with respect to a taxpayer for any taxable year shall not exceed $200,000,000 reduced by the amount of the credit allowed under subsection (a) to the taxpayer (or any predecessor) for all prior taxable years.CommentsClose CommentsPermalink





‘(c) Definitions- For purposes of this section--CommentsClose CommentsPermalink





‘(1) ELIGIBLE NATURAL GAS VEHICLE- The term ‘eligible natural gas vehicle’ means any motor vehicle (as defined in section 30(c)(2))--CommentsClose CommentsPermalink





‘(A) which--CommentsClose CommentsPermalink





‘(i) is only capable of operating on natural gas or liquefied natural gas, orCommentsClose CommentsPermalink





‘(ii) is capable of operating on compressed or liquefied natural gas and (but not in combination with) gasoline or diesel fuel, but in no case shall such vehicle have an operating range of less than 200 miles on compressed or liquefied natural gas, andCommentsClose CommentsPermalink





‘(B) the final assembly of which is in the United States.CommentsClose CommentsPermalink





‘(2) MANUFACTURER- The term ‘manufacturer’ has the meaning given such term 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.).CommentsClose CommentsPermalink





‘(d) Special Rules- For purposes of this section--CommentsClose CommentsPermalink





‘(1) IN GENERAL- Rules similar to the rules of subsections (c), (d), and (e) of section 52 shall apply.CommentsClose CommentsPermalink





‘(2) CONTROLLED GROUPS-CommentsClose CommentsPermalink





‘(A) IN GENERAL- All persons treated as a single employer under subsection (a) or (b) of section 52 or subsection (m) or (o) of section 414 shall be treated as a single producer.CommentsClose CommentsPermalink





‘(B) INCLUSION OF FOREIGN CORPORATIONS- For purposes of subparagraph (A), in applying subsections (a) and (b) of section 52 to this section, section 1563 shall be applied without regard to subsection (b)(2)(C) thereof.CommentsClose CommentsPermalink





‘(3) VERIFICATION- No amount shall be allowed as a credit under subsection (a) with respect to which the taxpayer has not submitted such information or certification as the Secretary, in consultation with the Secretary of Energy, determines necessary.CommentsClose CommentsPermalink





‘(e) Termination- This section shall not apply to any vehicle produced after December 31, 2017.’.CommentsClose CommentsPermalink





(b) Credit To Be Part of Business Credit- Section 38(b) is amended by striking ‘plus’ at the end of paragraph (34), by striking the period at the end of paragraph (35) and inserting ‘, plus’, and by adding at the end the following:CommentsClose CommentsPermalink





‘(36) the natural gas vehicle credit determined under section 45R(a).’.CommentsClose CommentsPermalink





(c) Conforming Amendment- The table of sections for subpart D of part IV of subchapter A of chapter 1 is amended by inserting after the item relating to section 45Q the following new item:CommentsClose CommentsPermalink





‘Sec. 45R. Production of vehicles fueled by natural gas or liquified natural gas.’.CommentsClose CommentsPermalink





(d) Effective Date- The amendments made by this section shall apply to vehicles produced after December 31, 2008.CommentsClose CommentsPermalink

TITLE III--TO INCENTIVIZE THE INSTALLATION OF NATURAL GAS FUEL PUMPS AT SERVICE STATIONS AND DEPOTS AND DOMESTIC LNG PRODUCTION FACILITIES FOR SMALL ENERGY PRODUCERSCommentsClose CommentsPermalink

SEC. 301. EXTENSION AND MODIFICATION OF ALTERNATIVE FUEL VEHICLE REFUELING PROPERTY CREDIT.

(a) In General- Subsection (g) of section 30C is amended by striking ‘and’ at the end of paragraph (1), by redesignating paragraph (2) as paragraph (3), and by inserting after paragraph (1) the following new paragraph:CommentsClose CommentsPermalink





‘(2) in the case of property relating to compressed or liquefied natural gas, after December 31, 2027.’.CommentsClose CommentsPermalink





(b) Effective Date- The amendments made by subsection (a) shall apply to property placed in service after the date of the enactment of this Act.CommentsClose CommentsPermalink

SEC. 302. INCREASE IN CREDIT FOR CERTAIN ALTERNATIVE FUEL VEHICLE REFUELING PROPERTIES.

(a) In General- Subsection (b) of section 30C is amended to read as follows:CommentsClose CommentsPermalink





‘(b) Limitation- The credit allowed under subsection (a) with respect to all qualified alternative fuel vehicle refueling property placed in service by the taxpayer during the taxable year at a location shall not exceed--CommentsClose CommentsPermalink





‘(1) except as provided in paragraph (2), $30,000 in the case of a property of a character subject to an allowance for depreciation,CommentsClose CommentsPermalink





‘(2) in the case of a compressed natural gas, or liquefied natural gas, the lesser of--CommentsClose CommentsPermalink





‘(A) 50 percent of such cost, orCommentsClose CommentsPermalink





‘(B) $100,000, andCommentsClose CommentsPermalink





‘(3) $2,000 in any other case.’.CommentsClose CommentsPermalink





(b) Effective Date- The amendments made by subsection (a) shall apply to property placed in service after the date of the enactment of this Act.CommentsClose CommentsPermalink

TITLE IV--NATURAL GAS VEHICLESCommentsClose CommentsPermalink

SEC. 401. NATURAL GAS VEHICLES IN FEDERAL FLEET.

Not later than December 31, 2014, and thereafter, at least 50 percent of all new vehicles purchased or placed into service by the United States Government shall be vehicles that are capable of operating on compressed or liquefied natural gas.CommentsClose CommentsPermalink

SEC. 402. GRANTS FOR NATURAL GAS VEHICLES RESEARCH AND DEVELOPMENT.

(a) In General- The Secretary of Energy may make grants to original equipment manufacturers of light duty and heavy duty natural gas vehicles for the development of engines that reduce emissions, improve performance and efficiency, and lower cost.CommentsClose CommentsPermalink





(b) Limitation- The aggregate amount of grants under subsection (a) for any fiscal year shall not exceed $30,000,000.CommentsClose CommentsPermalink