113 HR 1364 IH: New Alternative Transportation to Give Americans Solutions Act of 2013
U.S. House of Representatives
2013-03-21
text/xml
EN
Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.
1.
(a)This Act may be cited
as the New Alternative Transportation
to Give Americans Solutions Act of 2013
.
(b)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.
(c)The table of contents for this Act is as follows:
Sec. 1. Short title, etc.
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.
Sec. 102. Extension and modification of new qualified
alternative fuel motor vehicle credit.
Sec. 103. Allowance of vehicle and infrastructure credits
against regular and minimum tax and transferability of credits.
Sec. 104. Modification of credit for purchase of vehicles
fueled by compressed natural gas or liquefied natural gas.
Sec. 105. Modification of definition of new qualified
alternative fuel motor vehicle.
Sec. 106. Providing for the treatment of property purchased by
Indian tribal governments.
Title II—Promote production of NGVs by Original Equipment
Manufacturers
Sec. 201. Credit for producing vehicles fueled by natural gas
or liquified natural gas.
Sec. 202. Amendment to section 136 of the Energy Security and
Independence Act of 2007.
Title III—Incentivize the Installation of Natural Gas Fuel
Pumps
Sec. 301. Extension and modification of alternative fuel
vehicle refueling property credit.
Sec. 302. Increase in credit for certain alternative fuel
vehicle refueling properties.
Title IV—Natural Gas Vehicles
Sec. 401. Grants for natural gas vehicles research and
development.
Sec. 402. Sense of the Congress regarding EPA certification of
NGV retrofit kits.
Sec. 403. Sense of the Congress regarding EPA and NHTSA
regulation of medium- and heavy-duty engines and vehicles.
Sec. 404. Amendment to section 508 of the Energy Policy Act of
1992.
<enum>I</enum><header>Promote the
Purchase and Use of NGVs With an Emphasis on Heavy-Duty Vehicles and Fleet
Vehicles</header>
<section id="HB16F45E303D44B74907FEAE3A0ED5EF2"><enum>101.</enum><header>Modification of
alternative fuel credit</header>
<subsection id="HD1E829FD247844248F50C4C2B6AA5E7D"><enum>(a)</enum><header>Alternative fuel
credit</header><text>Paragraph (5) of section 6426(d) (relating to alternative
fuel credit) is amended by inserting <quote>, and December 31, 2018, in the
case of any sale or use involving compressed or liquefied natural gas</quote>
after <quote>hydrogen</quote>.</text>
</subsection><subsection commented="no" id="H2FC130EF4CF141898719A96D226D14A2"><enum>(b)</enum><header>Alternative fuel
mixture credit</header><text display-inline="yes-display-inline">Paragraph (3)
of section 6426(e) is amended by inserting <quote>, and December 31, 2018, in
the case of any sale or use involving compressed or liquefied natural
gas</quote> after <quote>hydrogen</quote>.</text>
</subsection><subsection id="H30A781B9CB9F4CB2B768B510BB93F3B9"><enum>(c)</enum><header>Payments
relating to alternative fuel or alternative fuel
mixtures</header><text>Paragraph (6) of section 6427(e) is amended—</text>
<paragraph id="HF145B43400F848A0B82615BE66887574"><enum>(1)</enum><text>in subparagraph
(C)—</text>
<subparagraph id="H021561A4C8EA403EB7A6E6EE710807EB"><enum>(A)</enum><text>by striking
<quote>subparagraph (D)</quote> and inserting <quote>subparagraphs (D) and
(E)</quote>, and</text>
</subparagraph><subparagraph id="HB26452EE2C914EF69B8254CECFD0763E"><enum>(B)</enum><text>by striking
<quote>and</quote> at the end thereof,</text>
</subparagraph></paragraph><paragraph id="H3ED9A5013DC940E1BA96F4DA79515B8C"><enum>(2)</enum><text>by striking the
period at the end of subparagraph (D) and inserting <quote>, and</quote>,
and</text>
</paragraph><paragraph id="HC92CCF2390FD4179918BAB22B6548264"><enum>(3)</enum><text>by inserting at
the end the following:</text>
<quoted-block display-inline="no-display-inline" id="H5A1B470E232D44A8A4B4A4A92AB6E00B" style="OLC">
<subparagraph id="HB1A4B40A57BF4B4B9AB88E8DD7EFE351"><enum>(E)</enum><text display-inline="yes-display-inline">any alternative fuel or alternative fuel
mixture (as so defined) involving compressed or liquefied natural gas sold or
used after December 31,
2018.</text>
</subparagraph><after-quoted-block>.</after-quoted-block></quoted-block>
</paragraph></subsection><subsection id="HABE6B7DDD91E4515B6640F28C2A82218"><enum>(d)</enum><header>Payments
Relating to Indian Tribes</header><text>Subparagraph (1) of section 6427(k)(1)
is amended by inserting striking <quote>or</quote> at the end and inserting
<quote>an Indian Tribal Government, or</quote>.</text>
</subsection><subsection commented="no" id="HD978B4F5CD2B4D6AA52721349DA4D55D"><enum>(e)</enum><header>Effective
date</header><text>The amendments made by this section shall apply to fuel sold
or used after the date of the enactment of this Act.</text>
</subsection></section><section id="H96CE4F428D764A3C8ADBFA34AD57BA1B"><enum>102.</enum><header>Extension and
modification of new qualified alternative fuel motor vehicle credit</header>
<subsection id="H357DB8FE551E41BD8D25DF170B1E952B"><enum>(a)</enum><header>In
general</header><text display-inline="yes-display-inline">Paragraph (4) of
section 30B(k) (relating to termination) is amended by inserting
<quote>(December 31, 2018, in the case of a vehicle powered by compressed or
liquefied natural gas)</quote> before the period at the end.</text>
</subsection><subsection id="HAB9CFB1811794517BB9A387E129CA5C8"><enum>(b)</enum><header>Effective
date</header><text>The amendment made by subsection (a) shall apply to property
placed in service after the date of the enactment of this Act.</text>
</subsection></section><section id="HB598178C7A114AF3B608EA9DA28DFB2A"><enum>103.</enum><header>Allowance of
vehicle and infrastructure credits against regular and minimum tax and
transferability of credits</header>
<subsection id="HA091CBE328E7452CA9EE10AE68974B54"><enum>(a)</enum><header>Business
credits</header><text>Subparagraph (B) of section 38(c)(4) is amended by
striking <quote>and</quote> at the end of clause (viii), by striking the period
at the end of clause (ix) and inserting a comma, and by inserting after clause
(ix) the following new clauses:</text>
<quoted-block id="H7F444F3DA7C24BF296C55ED2AEACA423" style="OLC">
<clause id="H48C8F77D3DFC408788BA36F856EE0349"><enum>(x)</enum><text display-inline="yes-display-inline">the portion of the credit determined under
section 30B which is attributable to the application of subsection (e)(3)
thereof with respect to new qualified alternative fuel motor vehicles which are
capable of being powered by compressed or liquefied natural gas, and</text>
</clause><clause id="H753DA48DCD4045D1B7410D7DC89F6E64"><enum>(xi)</enum><text display-inline="yes-display-inline">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.</text>
</clause><after-quoted-block>.</after-quoted-block></quoted-block>
</subsection><subsection id="HC53467827DF347C492C8BC6B42F9CD18"><enum>(b)</enum><header>Personal
credits</header>
<paragraph id="HC30F32F639604CD5A9BE5C34757688CD"><enum>(1)</enum><header>New qualified
alternative fuel motor vehicles</header><text>Subsection (g) of section 30B is
amended by adding at the end the following new paragraph:</text>
<quoted-block id="H81C5E9CAED1E4C03BEFE3854B188F1D0" style="OLC">
<paragraph id="H91A7ED3300684284912D1603DA0721EE"><enum>(3)</enum><header>Special rule
relating to certain new qualified alternative fuel motor vehicles</header><text display-inline="yes-display-inline">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 new qualified alternative fuel motor vehicles
which are capable of being powered by compressed or liquefied natural
gas—</text>
<subparagraph id="HD3C7016AD0624C2FAB3055F1FA17DCC0"><enum>(A)</enum><text display-inline="yes-display-inline">paragraph (2) shall (after the application
of paragraph (1)) be applied separately with respect to such portion,
and</text>
</subparagraph><subparagraph id="HF0F79E279E644C888B8218DB02188322"><enum>(B)</enum><text>in lieu of the
limitation determined under paragraph (2), such limitation shall not exceed the
excess (if any) of—</text>
<clause id="H03F169F13F98411A988B406E8F592B94"><enum>(i)</enum><text>the sum of the
regular tax liability (as defined in section 26(b)) plus the tentative minimum
tax for the taxable year, reduced by</text>
</clause><clause id="HF5F2588CE004435988D2F22D22F05161"><enum>(ii)</enum><text>the sum of the
credits allowable under subpart A and sections 27 and
30.</text>
</clause></subparagraph></paragraph><after-quoted-block>.</after-quoted-block></quoted-block>
</paragraph><paragraph id="H0499E18EAE0147C3854BDF96A59F7DC3"><enum>(2)</enum><header>Alternative fuel
vehicle refueling properties</header><text>Subsection (d) of section 30C is
amended by adding at the end the following new paragraph:</text>
<quoted-block id="H79A6065ABB2F444CB9165C7FC0021D30" style="OLC">
<paragraph id="H6662DCE215B0414BB02C3911693471A2"><enum>(3)</enum><header>Special rule
relating to certain alternative fuel vehicle refueling properties</header><text display-inline="yes-display-inline">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)—</text>
<subparagraph id="HDF6A8D6B6F9746E8B8E44298F1981996"><enum>(A)</enum><text>paragraph (2)
shall (after the application of paragraph (1)) be applied separately with
respect to such portion, and</text>
</subparagraph><subparagraph id="H4BDD9A288E8C439CA56070FCABD110C4"><enum>(B)</enum><text>in lieu of the
limitation determined under paragraph (2), such limitation shall not exceed the
excess (if any) of—</text>
<clause id="H10D5CA7B4FFB4DEFA7D476B531CD1B34"><enum>(i)</enum><text>the sum of the
regular tax liability (as defined in section 26(b)) plus the tentative minimum
tax for the taxable year, reduced by</text>
</clause><clause id="H3E89C4335D70460AA13270B45C3FB170"><enum>(ii)</enum><text>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.</text>
</clause></subparagraph></paragraph><after-quoted-block>.</after-quoted-block></quoted-block>
</paragraph></subsection><subsection id="H87B29DDF9D8B41EDA108FF9A418C4D36"><enum>(c)</enum><header>Credits may be
transferred</header>
<paragraph commented="no" id="H980C178C347042DABC724579F397BA5B"><enum>(1)</enum><header>Vehicle
credits</header><text display-inline="yes-display-inline">Subsection (h) of
section 30B is amended by adding at the end the following new paragraph:</text>
<quoted-block display-inline="no-display-inline" id="H9C701A710DC74C30B77BB8FD2D394A9B" style="OLC">
<paragraph commented="no" id="H62F46449E0E14AAC9FBF87D29B27D8D5"><enum>(11)</enum><header>Transferability
of credit</header>
<subparagraph id="H2E926167A6174CB0A32A27205B6B6737"><enum>(A)</enum><header>In
general</header><text>Except as provided in subparagraph (B), a taxpayer who
places in service any new qualified alternative fuel motor vehicle which is
capable of being powered by compressed or liquefied natural gas may transfer
the credit allowed under this section by reason of subsection (e) with respect
to such vehicle through an assignment to the manufacturer, seller or lessee of
such vehicle. Such transfer may be revoked only with the consent of the
Secretary.</text>
</subparagraph><subparagraph id="H2B3EB17E99BC48D6942AEE85B5C3F7BB"><enum>(B)</enum><header>Denial of double
benefit</header><text>No assignment of a credit allowed under this section by
reason of subsection (e) with respect to any new qualified alternative fuel
motor vehicle which is capable of being powered by compressed or liquefied
natural gas may be made under subparagraph (A) to a taxpayer who has claimed a
credit under section 54G with respect to the financing of such vehicle.</text>
</subparagraph><subparagraph id="H23ED5D9DA0C544C3815AF2275B5E3F7B"><enum>(C)</enum><header>Regulations</header><text>The
Secretary shall prescribe such regulations as necessary to ensure that any
credit transferred under subparagraph (A) is claimed once and not reassigned by
such other
person.</text>
</subparagraph></paragraph><after-quoted-block>.</after-quoted-block></quoted-block>
</paragraph><paragraph id="HD2B499C951E044BBA37C36CE5CE18D8B"><enum>(2)</enum><header>Infrastructure
credit</header><text>Subsection (e) of section 30C is amended by adding at the
end the following new paragraph:</text>
<quoted-block display-inline="no-display-inline" id="HD7B866FADA524E7990CC7AB2A026A571" style="OLC">
<paragraph commented="no" id="H5501494D4BE44BA38ABF33074180C608"><enum>(7)</enum><header>Transferability
of credit</header>
<subparagraph id="H3323AB5947AF4725A31687BAB2141985"><enum>(A)</enum><header>In
general</header><text>Except as provided in subparagraph (B), a taxpayer who
places in service any qualified alternative fuel vehicle refueling property
relating to compressed or liquefied natural gas may transfer the credit allowed
under this section with respect to such property through an assignment to the
manufacturer, seller or lessee of such property. Such transfer may be revoked
only with the consent of the Secretary.</text>
</subparagraph><subparagraph id="HD2ECECDFE0D0471695CDC90089468EF3"><enum>(B)</enum><header>Denial of double
benefit</header><text>No assignment of a credit allowed under this section by
reason of subsection (e) with respect to any qualified alternative fuel vehicle
refueling property relating to compressed or liquefied natural gas may be made
under subparagraph (A) to a taxpayer who has claimed a credit under section 54G
with respect to the financing of such property.</text>
</subparagraph><subparagraph id="HE0684917F1664745B03982F2DA59A96B"><enum>(C)</enum><header>Regulations</header><text>The
Secretary shall prescribe such regulations as necessary to ensure that any
credit transferred under subparagraph (A) is claimed once and not reassigned by
such other
person.</text>
</subparagraph></paragraph><after-quoted-block>.</after-quoted-block></quoted-block>
</paragraph></subsection><subsection id="HBB5CF2CE51134C80A82D069ACAF24EFE"><enum>(d)</enum><header>Effective
date</header><text>The amendments made by this section shall apply with respect
to property placed in service after the date of the enactment of this
Act.</text>
</subsection></section><section commented="no" id="H7B9320D97165430F9A158364C403F963"><enum>104.</enum><header>Modification of
credit for purchase of vehicles fueled by compressed natural gas or liquefied
natural gas</header>
<subsection commented="no" id="HA9553F293D324AEDBC00470B93B1A666"><enum>(a)</enum><header>Increase in
credit</header><text display-inline="yes-display-inline">Paragraph (2) of
section 30B(e) (relating to applicable percentage) is amended to read as
follows:</text>
<quoted-block display-inline="no-display-inline" id="H63A1DBFE87FD4ECE85110A09A9E82F89" style="OLC">
<paragraph id="HA26664A23297407EAC2142B5C8659EB9"><enum>(2)</enum><header>Applicable
percentage</header><text>For purposes of paragraph (1), the applicable
percentage with respect to any new qualified alternative fuel motor vehicle
is—</text>
<subparagraph id="HB37634DD2B0544DFAD1E9E8AF9054409"><enum>(A)</enum><text display-inline="yes-display-inline">except as provided in subparagraphs (B) and
(C)—</text>
<clause display-inline="no-display-inline" id="H9BC02FFC228E44B7911A185D7D087051"><enum>(i)</enum><text>50 percent,
plus</text>
</clause><clause id="H667245D9EE1741D3967B7859730FB87A"><enum>(ii)</enum><text>30 percent, if
such vehicle—</text>
<subclause id="HA1E2FAA19C82498988325C8E1CAACF8B"><enum>(I)</enum><text>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), or</text>
</subclause><subclause id="H1508788848CF4C039CC3097428AD5849"><enum>(II)</enum><text>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),</text>
</subclause></clause></subparagraph><subparagraph commented="no" id="HF84A7A49AF85484F90C7621425407C96"><enum>(B)</enum><text display-inline="yes-display-inline">80 percent, in the case of dedicated
vehicles that are only capable of operating on compressed or liquefied natural
gas, dual-fuel vehicles that are only capable of operating on a mixture of no
less than 90 percent compressed or liquefied natural gas, and a bi-fuel vehicle
that is capable of operating a minimum of 85 percent of its total range on
compressed or liquefied natural gas, and</text>
</subparagraph><subparagraph commented="no" id="H0F040F2F25714C859D542FD85911FA49"><enum>(C)</enum><text>50 percent, in the
case of vehicles described subclause (II) or (III) of subsection (e)(4)(A)(i)
and which are not otherwise described in subparagraph (B).</text>
</subparagraph><continuation-text continuation-text-level="paragraph">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.</continuation-text></paragraph><after-quoted-block>.</after-quoted-block></quoted-block>
</subsection><subsection commented="no" id="HE67CB27A5D4B40768A89470A125618B1"><enum>(b)</enum><header>Increased
incentive for natural gas vehicles</header><text display-inline="yes-display-inline">Subsection (e) of section 30B (relating to
new qualified alternative fuel motor vehicle credit) is amended by adding at
the end the following new paragraph:</text>
<quoted-block display-inline="no-display-inline" id="H59B4DF9BD22B466F9DBE10F45F6B5981" style="OLC">
<paragraph commented="no" id="H10AEE69C33B74C3B91CF9CA94C1C386F"><enum>(6)</enum><header>Credit values
for natural gas vehicles</header><text display-inline="yes-display-inline">In
the case of new qualified alternative fuel motor vehicles with respect to
vehicles powered by compressed or liquefied natural gas, the maximum tax credit
value shall be—</text>
<subparagraph id="H3B2AE8013C65432CAF31344ED7D2544D"><enum>(A)</enum><text display-inline="yes-display-inline">$7,500 if such vehicle has a gross vehicle
weight rating of not more than 8,500 pounds,</text>
</subparagraph><subparagraph id="H08DE86494AF9456EAC3F13346A048919"><enum>(B)</enum><text display-inline="yes-display-inline">$16,000 if such vehicle has a gross vehicle
weight rating of more than 8,500 pounds but not more than 14,000 pounds,</text>
</subparagraph><subparagraph id="HF015D3770CD44AF2BF151FEA537B1DB4"><enum>(C)</enum><text display-inline="yes-display-inline">$40,000 if such vehicle has a gross vehicle
weight rating of more than 14,000 pounds but not more than 26,000 pounds,
and</text>
</subparagraph><subparagraph id="H915FED94499A45AD8EA0E47664E2B3B1"><enum>(D)</enum><text display-inline="yes-display-inline">$64,000 if such vehicle has a gross vehicle
weight rating of more than 26,000
pounds.</text>
</subparagraph></paragraph><after-quoted-block>.</after-quoted-block></quoted-block>
</subsection><subsection commented="no" id="H887A91219A324363B0CC1AF8B706CBF9"><enum>(c)</enum><header>Effective
date</header><text>The amendment made by this section shall apply to property
placed in service after the date of the enactment of this Act.</text>
</subsection></section><section id="H2571F5107B8841C6ADAC4819EBD61CEB"><enum>105.</enum><header>Modification of
definition of new qualified alternative fuel motor vehicle</header>
<subsection id="HFF8182B5511143C196EBC643B5D2104D"><enum>(a)</enum><header>In
general</header><text>Clause (i) of section 30B(e)(4)(A) (relating to
definition of new qualified alternative fuel motor vehicle) is amended to read
as follows:</text>
<quoted-block id="H650FFB62D8BE4F4C937B3FC1733C9B14" style="OLC">
<clause id="H8A16809703DA42B09520E324E77DF167"><enum>(i)</enum><text>which—</text>
<subclause id="H759707C432424C249EC473622F2828A8"><enum>(I)</enum><text>is a dedicated
vehicle that is only capable of operating on an alternative fuel,</text>
</subclause><subclause id="H2DB11821B0584D9CA8B4A260FA373F75"><enum>(II)</enum><text display-inline="yes-display-inline">is a bi-fuel vehicle that is capable of
operating on compressed or liquefied natural gas and gasoline or diesel fuel,
or</text>
</subclause><subclause id="H4CD977B6C75A4910BB4A7354A42B2EEE"><enum>(III)</enum><text>is a duel-fuel
vehicle that is capable of operating on a mixture of compressed or liquefied
natural gas and gasoline or diesel
fuel.</text>
</subclause></clause><after-quoted-block>.</after-quoted-block></quoted-block>
</subsection><subsection id="H297D234C89A747A9B083C551DB2997B7"><enum>(b)</enum><header>Conversions and
repowers</header><text display-inline="yes-display-inline">Paragraph (4) of
section 30B(e) is amended by adding at the end the following new
subparagraph:</text>
<quoted-block display-inline="no-display-inline" id="H40FB510D1F0E477FB34441B4A63EE005" style="OLC">
<subparagraph id="H0E16C8B8E2B34358A2D8DBB841D52B4D"><enum>(C)</enum><header>Conversions and
repowers</header>
<clause id="H4A36ED6FDDE34756970BAC177054C3FE"><enum>(i)</enum><header>In
general</header><text>The term <term>new qualified alternative fuel motor
vehicle</term> includes the conversion or repower of a new or used vehicle so
that it is capable of operating on an alternative fuel as it was not previously
capable of operating on an alternative fuel.</text>
</clause><clause id="H1D5D368B606745E88365DA962ED62E87"><enum>(ii)</enum><header>Treatment as
new</header><text>A vehicle which has been converted to operate on an
alternative fuel shall be treated as new on the date of such conversion for
purposes of this section.</text>
</clause><clause id="H9904C7BFFDDB40C794A6CF470ACFC0AC"><enum>(iii)</enum><header>Rule of
construction</header><text>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.</text>
</clause></subparagraph><after-quoted-block>.</after-quoted-block></quoted-block>
</subsection><subsection id="HCD21F45353844C1F86B28F15C4146EB2"><enum>(c)</enum><header>Effective
date</header><text>The amendments made by this section shall apply to property
placed in service after the date of the enactment of this Act.</text>
</subsection></section><section id="HA12DA104CB274A9586F254D0D0C513C5"><enum>106.</enum><header>Providing for
the treatment of property purchased by Indian tribal governments</header>
<subsection id="HAA092EEE7ADF4AFCA0F5F68FCC865E30"><enum>(a)</enum><header>In
general</header><text>Paragraph (6) of section 30B(h) and paragraph (2) of
section 30C(e) are both amended by inserting <quote>, or whose use is by an
Indian Tribal Government,</quote> after <quote>section 50(b)</quote>.</text>
</subsection><subsection id="H52766C3E7C174623AA8C449C9308E8DB"><enum>(b)</enum><header>Effective
date</header><text>The amendments made by this section shall apply to property
placed in service after the date of the enactment of this Act.</text>
</subsection></section><enum>II</enum><header>Promote
production of NGVs by Original Equipment Manufacturers</header>
<section id="H82F7A5D89158439D8CF061F6AA3E3301"><enum>201.</enum><header>Credit for
producing vehicles fueled by natural gas or liquified natural gas</header>
<subsection id="H8D8605C5D5884E83B16417F338DA391C"><enum>(a)</enum><header>In
general</header><text display-inline="yes-display-inline">Subpart D of part IV
of subchapter A of chapter 1 (relating to business-related credits) is amended
by inserting after section 45R the following new section:</text>
<quoted-block display-inline="no-display-inline" id="H30C5C22B37DC4AEA86CB12B1BA2C6D57" style="OLC">
<section id="H524DCE02F2534A68AECC2E33291F95B4"><enum>45S.</enum><header>Production of
vehicles fueled by natural gas or liquified natural gas</header>
<subsection id="H35B4AAF3FA0C4CE9B926DEF0C9CB0437"><enum>(a)</enum><header>In
general</header><text display-inline="yes-display-inline">For purposes of
section 38, in the case of a taxpayer who is an original 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—</text>
<paragraph id="H79C7B55A62364F8C95B5D06FC88F5FF8"><enum>(1)</enum><text>10 percent of the
manufacturer’s basis in such vehicle, or</text>
</paragraph><paragraph id="HBA426C3FECC34EDC86B3B8D5A33C0A6A"><enum>(2)</enum><text>$4,000.</text>
</paragraph></subsection><subsection id="H3BD5EA5317F84A7681C0167AB2AF2E27"><enum>(b)</enum><header>Aggregate credit
allowed</header><text>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.</text>
</subsection><subsection id="H9428102976054C3F899EAED734568C93"><enum>(c)</enum><header>Definitions</header><text>For
the purposes of this section—</text>
<paragraph id="H4DB308EFD5614CA498FD1BCBC88D2DEF"><enum>(1)</enum><header>Eligible natural
gas vehicle</header><text>The term <term>eligible natural gas vehicle</term>
means a motor vehicle (as defined in section 30B(h)(1)) that is capable of
operating on natural gas and is described in 30B(e)(4)(A).</text>
</paragraph><paragraph id="H04460C4E4ECB4199B8F23788397B5FA9"><enum>(2)</enum><header>Manufacturer</header><text>The
term <term>manufacturer</term> has the meaning given such term in regulations
prescribed by the Administrator of the Environmental Protection Agency for
purposes of title II of the Clean Air Act (<external-xref legal-doc="usc" parsable-cite="usc/42/7521">42 U.S.C. 7521 et seq.</external-xref>).</text>
</paragraph></subsection><subsection id="H0B6FBBB988344DCCAB00F536DB95A897"><enum>(d)</enum><header>Special
rules</header><text>For purposes of this section—</text>
<paragraph id="HABBA9F75129F4E47BD844A37AB92EAAE"><enum>(1)</enum><header>In
general</header><text>Rules similar to the rules of subsections (c), (d), and
(e) of section 52 shall apply.</text>
</paragraph><paragraph id="H289724052BC24D9AA19084C63D068B9E"><enum>(2)</enum><header>Controlled
groups</header>
<subparagraph id="H7067338F833B4CE98DDC2DCA95DA03B8"><enum>(A)</enum><header>In
general</header><text display-inline="yes-display-inline">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.</text>
</subparagraph><subparagraph id="HA6206C01CBDF47FB8BCBBD194CB7C6E9"><enum>(B)</enum><header>Inclusion of
foreign corporations</header><text>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.</text>
</subparagraph><subparagraph commented="no" id="H64223B617227493589BBC757BED45CA1"><enum>(C)</enum><header>Verification</header><text>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.</text>
</subparagraph></paragraph></subsection><subsection id="HA7107AC998D34FA38A8FFCF5A73C099B"><enum>(e)</enum><header>Termination</header><text>This
section shall not apply to any vehicle produced after December 31,
2018.</text>
</subsection></section><after-quoted-block>.</after-quoted-block></quoted-block>
</subsection><subsection id="H3452B8DF5049427BA1528EC461998A89"><enum>(b)</enum><header>Credit To be
part of business credit</header><text>Section 38(b) is amended by striking
<quote>plus</quote> at the end of paragraph (35), by striking the period at the
end of paragraph (36) and inserting <quote>, plus</quote>, and by adding at the
end the following:</text>
<quoted-block display-inline="no-display-inline" id="H54CD4A2B032D4EF99BD4C4AFE1DBA4FA" style="OLC">
<paragraph id="HB82271C6D7864531AC7EBFB9D2FD33CB"><enum>(37)</enum><text display-inline="yes-display-inline">the natural gas vehicle credit determined
under section
45R(a).</text>
</paragraph><after-quoted-block>.</after-quoted-block></quoted-block>
</subsection><subsection id="H1F9A9CDC822845A998A5E5298EE6EA83"><enum>(c)</enum><header>Conforming
amendment</header><text>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 45R the following new item:</text>
<quoted-block display-inline="no-display-inline" id="HE6D9FD8F07A04B0792654F7307999BA5" style="OLC">
<toc regeneration="no-regeneration">
<toc-entry level="section">Sec. 45S. Production of vehicles fueled by
natural gas or liquefied natural gas.
</toc-entry>
</toc>
<after-quoted-block>.</after-quoted-block></quoted-block>
</subsection><subsection id="HEA5462C3994541F5A18E05C065A336A2"><enum>(d)</enum><header>Effective
date</header><text>The amendments made by this section shall apply to vehicles
produced after December 31, 2013.</text>
</subsection></section><section commented="no" id="HDB7780B1993346BAB8D3989E06183630"><enum>202.</enum><header>Additional
vehicles qualifying for the advanced technology vehicles manufacturing
incentive program</header>
<subsection id="H335200EA4802486E85114E1121958091"><enum>(a)</enum><header>In
general</header><text display-inline="yes-display-inline">Notwithstanding any
other provision of law, a covered vehicle (as defined in subsection (b)) shall
be considered an advanced technology vehicle for purposes of the advanced
technology vehicle incentive program established under section 136 of the
Energy Independence and Security Act of 2007 (<external-xref legal-doc="usc" parsable-cite="usc/42/17013">42 U.S.C. 17013</external-xref>), and
manufacturers and component suppliers of such covered vehicles shall be
eligible for an award under such section.</text>
</subsection><subsection id="H069040A75DC947D78D787D02FAD1D593"><enum>(b)</enum><header>Definitions</header><text display-inline="yes-display-inline">As used in this section—</text>
<paragraph id="HE3EFD5BBB006422F9F78A5EB320871C8"><enum>(1)</enum><text>the term
<term>covered vehicle</term> means a light-duty vehicle or a medium-duty or
heavy-duty truck or bus that is only capable of operating on compressed or
liquefied natural gas, a bi-fueled motor vehicle that is capable of achieving a
minimum of 85 percent of its total range with compressed or liquefied natural
gas, or a dual-fuel vehicle that operates on a mixture of natural gas and
gasoline or diesel fuel but is not capable of operating on a mixture of less
than 75 percent natural gas;</text>
</paragraph><paragraph commented="no" id="H8F82F6CA5D6B492B96BB4A04B852A0B0"><enum>(2)</enum><text display-inline="yes-display-inline">the term <term>bi-fuel vehicle</term> means
a vehicle that is capable of operating on compressed or liquefied natural gas
and gasoline or diesel fuel; and</text>
</paragraph><paragraph commented="no" id="HD1A61202029947E3840E2CA816EB8996"><enum>(3)</enum><text>the term
<term>dual-fuel vehicle</term> means a vehicle that is capable of operating on
a mixture of compressed or liquefied natural gas and gasoline or diesel
fuel.</text>
</paragraph></subsection></section><enum>III</enum><header>Incentivize the
Installation of Natural Gas Fuel Pumps</header>
<section id="HB7C8DDCE9CD841019AB1A19E6EDEF1A5"><enum>301.</enum><header>Extension and
modification of alternative fuel vehicle refueling property credit</header>
<subsection id="HD626C9982E9C4783BADE1485C0971CB7"><enum>(a)</enum><header>In
general</header><text display-inline="yes-display-inline">Subsection (g) of
section 30C is amended by striking <quote>and</quote> at the end of paragraph
(1), by redesignating paragraph (2) as paragraph (3), and by inserting after
paragraph (1) the following new paragraph:</text>
<quoted-block id="H119E6F33BC954C1A9E8F779251F1247E" style="OLC">
<paragraph id="H31038496512B49D48C639AFCA3F36124"><enum>(2)</enum><text>in the case of
property relating to compressed or liquefied natural gas, after December 31,
2018,
and</text>
</paragraph><after-quoted-block>.</after-quoted-block></quoted-block>
</subsection><subsection id="HD1382FAC4FFC469C92326E96A4D134CD"><enum>(b)</enum><header>Effective
date</header><text>The amendments made by subsection (a) shall apply to
property placed in service after the date of the enactment of this Act.</text>
</subsection></section><section id="HEF22EFC955E342EFB3C9F4046987E513"><enum>302.</enum><header>Increase in
credit for certain alternative fuel vehicle refueling properties</header>
<subsection id="HFE6578082CE143498C47288C06EBC2B5"><enum>(a)</enum><header>In
general</header><text>Subsection (b) of section 30C is amended to read as
follows:</text>
<quoted-block display-inline="no-display-inline" id="HF2C22F27AE064FB99D889BEB00D84492" style="OLC">
<subsection id="H62531040A0E1435B92BFED41672D37AC"><enum>(b)</enum><header>Limitation</header><text display-inline="yes-display-inline">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—</text>
<paragraph id="H5063EB59D4BC429895CDAD6DB0E29A86"><enum>(1)</enum><text display-inline="yes-display-inline">except as provided in paragraph (2),
$30,000 in the case of a property of a character subject to an allowance for
depreciation,</text>
</paragraph><paragraph commented="no" id="H7E240CE51B684A6A9F2058934CF37143"><enum>(2)</enum><text display-inline="yes-display-inline">in the case of compressed natural gas
property and liquefied natural gas property which is of a character subject to
an allowance for depreciation, the lesser of—</text>
<subparagraph commented="no" id="H178FEBEE35C847A8AFE328D78AABD698"><enum>(A)</enum><text>50 percent of such
cost, or</text>
</subparagraph><subparagraph commented="no" id="HFF04B963065A4B559D62BA5F59FA06A5"><enum>(B)</enum><text>$100,000,
and</text>
</subparagraph></paragraph><paragraph id="H0DF4FDF668954B2CBD303618CDA92F88"><enum>(3)</enum><text>$2,000 in any
other
case.</text>
</paragraph></subsection><after-quoted-block>.</after-quoted-block></quoted-block>
</subsection><subsection id="H122966DE741643028052C1DBA7D0E558"><enum>(b)</enum><header>Effective
date</header><text>The amendment made by this section shall apply to property
placed in service in taxable years beginning after December 31, 2013.</text>
</subsection></section><enum>IV</enum><header>Natural Gas
Vehicles</header>
<section commented="no" id="H14CAEAF169014F64ADD6E290AFFDB2E7"><enum>401.</enum><header>Grants for
natural gas vehicles research and development</header>
<subsection commented="no" id="H8C27749B92604702B1AFEE5A1621BA43"><enum>(a)</enum><header>Research,
development and demonstration programs</header><text display-inline="yes-display-inline">The Secretary shall provide funding to
improve the performance and efficiency and integration of natural gas powered
motor vehicles and heavy-duty on-road vehicles as part of any programs funded
pursuant to section 911 of the Energy Policy Act of 2005 (<external-xref legal-doc="usc" parsable-cite="usc/42/16191">42 U.S.C. 16191</external-xref>) and
also with respect to funding for heavy-duty engines pursuant to section 754 of
the Energy Policy Act of 2005 (<external-xref legal-doc="usc" parsable-cite="usc/42/16102">42 U.S.C. 16102</external-xref>).</text>
</subsection><subsection id="H2D697344FF7A4251BC3C7EB326B4BEE2"><enum>(b)</enum><header>In
general</header><text display-inline="yes-display-inline">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.</text>
</subsection></section><section id="HC193F91D1D324D6DBD01265D92C08A84"><enum>402.</enum><header>Sense of the
Congress regarding EPA certification of NGV retrofit kits</header><text display-inline="no-display-inline">It is the sense of the Congress that the
Environmental Protection Agency should streamline the process for certification
of natural gas vehicle retrofit kits to promote energy security while still
fulfilling the mission of the Clean Air Act.</text>
</section><section id="HEC226F4CCB514161B8EBE19C6CDE48E1"><enum>403.</enum><header>Sense of the
Congress regarding EPA and NHTSA regulation of medium- and heavy-duty engines
and vehicles</header><text display-inline="no-display-inline">It is the sense
of the Congress that the Environmental Protection Agency new fuel economy and
greenhouse gas emission regulations for medium- and heavy-duty engines and
vehicles should provide incentives to encourage and reward manufacturers who
produce natural gas powered vehicles. Such regulations should take into account
the petroleum reductions provided by such vehicles and also quantify all
greenhouse gas emission reductions provided by natural gas powered engines and
vehicles.</text>
</section><section commented="no" id="HCDD8E53CAC7040CCA0F22215F030B10A"><enum>404.</enum><header>Amendment to
section 508 of the Energy Policy Act of 1992</header>
<subsection commented="no" id="HE7FCC58BDD474E8EB158D36E9181EA87"><enum>(a)</enum><header>Repower or
converted alternative fueled vehicles defined</header><text>Subsection (a) of
section 508 of the Energy Policy Act of 1992 (<external-xref legal-doc="usc" parsable-cite="usc/42/13258">42 U.S.C. 13258</external-xref>) is amended by
adding at the end the following new paragraph:</text>
<quoted-block id="H38FFDF62002D4E02A320293AB5CB8311" style="OLC">
<paragraph commented="no" id="HEC6026B65C1B478C85424C1442F89E24"><enum>(6)</enum><header>Repowered or
converted</header><text>The term <term>repowered or converted</term> means
modified with a certified engine or aftermarket system so that the vehicle is
capable of operating on an alternative
fuel.</text>
</paragraph><after-quoted-block>.</after-quoted-block></quoted-block>
</subsection><subsection commented="no" id="H661A6A46819F432AAECA3F603B0D55EF"><enum>(b)</enum><header>Allocation of
credits</header><text display-inline="yes-display-inline">Subsection (b) of
section 508 of the Energy Policy Act of 1992 (<external-xref legal-doc="usc" parsable-cite="usc/42/13258">42 U.S.C. 13258</external-xref>) is amended by
adding at the end the following new paragraph:</text>
<quoted-block id="HD8CEB00ABB2348E0807BED27C3198B51" style="OLC">
<paragraph commented="no" id="H63169E6DBD644BB8B5C5B1A846A2A20A"><enum>(3)</enum><header>Repowered or
converted vehicles</header><text>Not later than January 1, 2018, the Secretary
shall allocate credits to fleets that repower or convert an existing vehicle so
that it is capable of operating on an alternative fuel. In the case of any
medium-duty or heavy-duty vehicle that is repowered or converted, the Secretary
shall allocate additional credits for such vehicles if the Secretary determines
that such vehicles displace more petroleum than light-duty alternative fueled
vehicles. The Secretary shall include a requirement that such vehicles remain
in the fleet for a period of no less than 2 years in order to continue to
qualify for credit. The Secretary also shall extend the flexibility afforded in
this section to Federal fleets subject to the purchase provisions contained in
section 303 of this
Act.</text>
</paragraph><after-quoted-block>.</after-quoted-block></quoted-block>
</subsection></section>