U.S. Congress - H.R.6384 Fuel Cell and Hydrogen Infrastructure for America Act of 2012
H.R.6384 - Fuel Cell and Hydrogen Infrastructure for America Act of 2012
To amend the Internal Revenue Code of 1986 to increase, expand, and extend the credit for hydrogen-related alternative fuel vehicle refueling property and to increase the investment credit for more efficient fuel cells. view all titles (2)
All Bill Titles
- Short: Fuel Cell and Hydrogen Infrastructure for America Act of 2012 as introduced.
- Official: To amend the Internal Revenue Code of 1986 to increase, expand, and extend the credit for hydrogen-related alternative fuel vehicle refueling property and to increase the investment credit for more efficient fuel cells. as introduced.
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Official Summary
9/12/2012--Introduced.Fuel Cell and Hydrogen Infrastructure for America Act of 2012 - Amends the Internal Revenue Code, with respect to the tax credit for alternative fuel vehicle refueling property expenditures, to: (1) increase the rate of such credit from 30% to 50% for hydrogen-relatedOfficial Summary
9/12/2012--Introduced.Fuel Cell and Hydrogen Infrastructure for America Act of 2012 - Amends the Internal Revenue Code, with respect to the tax credit for alternative fuel vehicle refueling property expenditures, to:(1) increase the rate of such credit from 30% to 50% for hydrogen-related alternative fuel vehicles,
(2) eliminate the dollar limitation on such credit for hydrogen-related vehicles,
(3) allow such credit for off-highway motor vehicles designed for carrying or towing loads, and
(4) extend such credit through 2016 for property related to hydrogen. Increases the 30% energy tax credit for investment in fuel cell property to:
(1) 50% for fuel cell property used in a combined heat and power system having an energy efficiency percentage of 70% or more, and
(2) 40% for fuel cell property having an energy efficiency percentage of at least 60% but less than 70%.
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