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H.R.4458 - American Hybrid Tax Credit Act of 2005

To amend the Internal Revenue Code of 1986 to increase the credit for certain alternative motor vehicles assembled in the United States and to increase the credit for research related to alternative motor vehicle technology. view all titles (2)

All Bill Titles

  • Short: American Hybrid Tax Credit Act of 2005 as introduced.
  • Official: To amend the Internal Revenue Code of 1986 to increase the credit for certain alternative motor vehicles assembled in the United States and to increase the credit for research related to alternative motor vehicle technology. as introduced.

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Introduced
 
House
Passes
 
Senate
Passes
 
President
Signs
 

 
12/07/05
 
 
 
 
 
 
 

Official Summary

American Hybrid Tax Credit Act of 2005 - Amends the Internal Revenue Code to increase by $3,000 the allowable amount of the tax credit for alternative motor vehicles (i.e., qualified fuel cell vehicles, advanced lean burn technology motor vehicles, hybrid vehicles, and alternative fuel moto

Official Summary

American Hybrid Tax Credit Act of 2005 - Amends the Internal Revenue Code to increase by $3,000 the allowable amount of the tax credit for alternative motor vehicles (i.e., qualified fuel cell vehicles, advanced lean burn technology motor vehicles, hybrid vehicles, and alternative fuel motor vehicles) which are assembled in the United States. Allows a 20% increase in the tax credit for increasing research activities for U.S.-based research on alternative motor vehicle technology. Makes such credit refundable for certain small businesses.

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