[Congressional Bills 110th Congress]
[From the U.S. Government Publishing Office]
[H.R. 6734 Introduced in House (IH)]







110th CONGRESS
  2d Session
                                H. R. 6734

   To amend the Internal Revenue Code of 1986 to encourage increased 
                      access to alternative fuels.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             July 31, 2008

   Ms. Herseth Sandlin (for herself and Mr. Shimkus) introduced the 
 following bill; which was referred to the Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


 
   To amend the Internal Revenue Code of 1986 to encourage increased 
                      access to alternative fuels.

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

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``E85 and Biodiesel Access Act of 
2008''.

SEC. 2. INCREASED ALTERNATIVE FUEL VEHICLE REFUELING PROPERTY CREDIT IN 
              QUALIFIED STATES.

    (a) In General.--Section 30C of the Internal Revenue Code of 1986 
(relating to alternative fuel vehicle refueling property credit) is 
amended by redesignating subsection (g) as subsection (h) and inserting 
after subsection (f) the following new subsection:
    ``(g) Special Rule.--
            ``(1) In general.--In the case of property placed in 
        service by the taxpayer during the taxable year within a 
        qualified State--
                    ``(A) subsection (a) shall be applied by 
                substituting `50 percent' for `30 percent', and
                    ``(B) subsection (b)(1) shall be applied by 
                substituting `$100,000' for `$30,000'.
            ``(2) Qualified state.--For purposes of this subsection--
                    ``(A) In general.--The term `qualified State' 
                means, with respect to any taxable year, any State with 
                respect to which a determination described in 
                subparagraph (B) has not been made for any calendar 
                year ending before such taxable year begins.
                    ``(B) Determination of threshold market 
                penetration.--The Secretary of Energy, in consultation 
                with the Secretary of Transportation, shall issue a 
                determination not later than April 30 of the calendar 
                year following the first calendar year during which 15 
                percent of the retail fuel facilities within such State 
                store and dispense clean-burning fuel described in 
                subsection (c)(2).''.
    (b) Effective Date.--The amendments made by this section shall 
apply to property placed in service after the date of the enactment of 
this Act.

SEC. 3. CLARIFICATION WITH RESPECT TO DUAL-USE QUALIFIED ALTERNATIVE 
              FUEL VEHICLE REFUELING PROPERTY.

    (a) In General.--For purposes of section 30C of the Internal 
Revenue Code of 1986, in the case of qualified alternative fuel vehicle 
refueling property (as defined in such section) which is used for the 
storage or dispensing of any clean-burning fuel described in subsection 
(c)(2) of such section and fuel other than such a clean-burning fuel, 
the credit under subsection (a) of such section shall be determined 
without reference to the cost of property for the storage and 
dispensing of fuel other than clean-burning fuel.
    (b) Effective Date.--This section shall apply to property placed in 
service after the date of the enactment of this Act.
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