1.
(a)This Act may be cited
as the New Alternative Transportation
to Give Americans Solutions Act of 2009
.
(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 alternative fuel
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 natural gas or liquified natural gas.
Sec. 105. Modification of definition of new qualified
alternative fuel motor vehicle.
Title II—Promote production of NGVs by Original Equipment
Manufacturers
Sec. 201. Credit for producing vehicles fueled by natural gas
or liquified natural gas.
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.
Sec. 302. Increase in credit for certain alternative fuel
vehicle refueling properties.
Title IV—Natural Gas Vehicles
Sec. 401. Natural gas vehicles in Federal fleet.
Sec. 402. Grants for natural gas vehicles research and
development.
<enum>I</enum><header>Promote the
Purchase and Use of NGVS With an Emphasis on Heavy Duty Vehicles and Fleet
Vehicles</header>
<section id="HC576511DDBE94207A8A466AD03CED675"><enum>101.</enum><header>Modification of
alternative fuel credit</header>
<subsection id="H89D7768C5CC24EA1A36D3F3D596B6D1B"><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, 2027, 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="HD008C4BAAEF641B5829CEEFFAD12CD14"><enum>(b)</enum><header>Alternative fuel
mixture credit</header><text display-inline="yes-display-inline">Paragraph (3)
of section 6426(d) is amended by inserting <quote>, and December 31, 2027, in
the case of any sale or use involving compressed or liquefied natural
gas)</quote> after <quote>hydrogen</quote>.</text>
</subsection><subsection id="HD96F5B02D0404A6AAD83D8224F63009B"><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="H5A6FF511FD2B4FF09856BF597E08F237"><enum>(1)</enum><text>in subparagraph
(C)—</text>
<subparagraph id="HE7283DB3E2C34A7A819479DD37DD35E7"><enum>(A)</enum><text>by striking
<quote>subparagraph (D)</quote> in subparagraph (C) and inserting
<quote>subparagraphs (D) and (E)</quote>, and</text>
</subparagraph><subparagraph id="HE7F8E3F7FEEE4BCF8F80D81A7A9F9A78"><enum>(B)</enum><text>by striking
<quote>and</quote> at the end thereof,</text>
</subparagraph></paragraph><paragraph id="H912A2F7FA2C14DA7AD9EA47843D476F0"><enum>(2)</enum><text>by striking the
period at the end of subparagraph (D) and inserting <quote>,
and</quote>,</text>
</paragraph><paragraph id="HED01B3AAA5874D6C8D28B225BA97721A"><enum>(3)</enum><text>by inserting at
the end the following:<quote>or with respect to compressed or liquefied natural
gas</quote> after <quote>subparagraph (D)</quote>.</text>
<quoted-block display-inline="no-display-inline" id="H06D4E7D6D3294405A71C7A7E83C7B2DD" style="OLC">
<subparagraph id="H67F249B9430343C99FC36A3634F76F24"><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.</text>
</subparagraph><after-quoted-block>.</after-quoted-block></quoted-block>
</paragraph></subsection><subsection commented="no" id="H24B033F46C2744B0BE08EB97E14B896"><enum>(d)</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="H1BE04755351D4BDE9D78F8CF4F641BB1"><enum>102.</enum><header>Extension and
modification of alternative fuel vehicle credit</header>
<subsection id="H2B68582713DE440EA5A8EF89AFB007"><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, 2027, in the case of a vehicle powered by compressed or
liquefied natural gas)</quote> before the period at the end.</text>
</subsection><subsection id="HE8A7E404CE0040D79EAFC99BE343F3FA"><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="HDA2B96F2304743D8B2DEC474BC1836F0"><enum>103.</enum><header>Allowance of
vehicle and infrastructure credits against regular and minimum tax and
transferability of credits</header>
<subsection id="H7040382CDB1A40EF8E25522D79AE0983"><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 (vii), by striking the period
at the end of clause (viii) and inserting <quote>, and</quote>, and by
inserting after clause (viii) the following new clauses:</text>
<quoted-block id="H5C4571BEE4B74EF89424B3CAF26325D2" style="OLC">
<clause id="H30F067A4899C45A599B1D99FB76D2C02"><enum>(ix)</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 qualified alternative fuel motor vehicles which are
capable of being powered by compressed or liquefied natural gas, and</text>
</clause><clause id="H9B17A0313E404B84803640005E416FE9"><enum>(x)</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="HE57B69C7C88747F684B62D80A2AA35E0"><enum>(b)</enum><header>Personal
credits</header>
<paragraph id="H89603227CB2D420EA82E2D472ED01FB2"><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="H5077766EFCAB410EA8E8855E4EFEBD60" style="OLC">
<paragraph id="H5F39F8F2869145F0BC5969696BD4E882"><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 qualified alternative fuel motor vehicles
which are capable of being powered by compressed or liquefied natural
gas—</text>
<subparagraph id="HBE71F5C0AD644D1FBE71E41354E3F175"><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="H71ECAF612E5E4489ACE72ECCA9098D4"><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="H25FA0DAD0FCB49FD88CB8F65BE66A760"><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="H8BF2BC9724B0493BB47326BA580559F2"><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="H6E8FEE3D998B4C46B050B8E074C8857"><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="H8133FBA78BAE4568818800A244DEB2AB" style="OLC">
<paragraph id="HB92106B133DF465299E64145489E7547"><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="H95312CBDD7F84FA2AA30428BD6CD0746"><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="H3A420505F9664F948B9D44657249C206"><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="HE8F63AD78F9D41799367EFD3A779A42"><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="H0CF3493ED1784133B50747A7728F5877"><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="HBD83A6659B194820A6C9DE6648C54834"><enum>(c)</enum><header>Credits may be
transferred</header>
<paragraph commented="no" id="H92DCF68270A24821BE4B1CD26ED8EB8B"><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="HBDECABB3C8B4473F0051B879DA495478" style="OLC">
<paragraph commented="no" id="HD076326E3ECD4F1CA30002CF13105DB4"><enum>(11)</enum><header>Transferability
of credit</header><text display-inline="yes-display-inline">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.</text>
</paragraph><after-quoted-block>.</after-quoted-block></quoted-block>
</paragraph><paragraph id="H7CE288BC59D040D5A5D1B71000A400A0"><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="H145B48DABC5049378104C7968E945E3B" style="OLC">
<paragraph id="HA5D551F43EFE419AB1F37CDB4B327FB4"><enum>(6)</enum><header>Credit may be
transferred</header><text display-inline="yes-display-inline">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.</text>
</paragraph><after-quoted-block>.</after-quoted-block></quoted-block>
</paragraph></subsection><subsection id="H52E81A680D5C4326B8FC88DA88EE1A"><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="HF9ED42E3437C428DA340990018777639"><enum>104.</enum><header>Modification of
credit for purchase of vehicles fueled by natural gas or liquified natural
gas</header>
<subsection commented="no" id="HEC99585365FB4CF7B5CF35B6C3196155"><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="H7B47F8632B85421387778224F0008000" style="OLC">
<paragraph id="H36637C5176004900AB2CA1B29BCA1714"><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="H28BF8FE662744B6A97864313A88008C8"><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="HC67DF200A9F842C0A4DCE6B0831333E2"><enum>(i)</enum><text>50 percent,
plus</text>
</clause><clause id="HF53B0B0C1CDE477E875FBEF823B692E8"><enum>(ii)</enum><text>30 percent, if
such vehicle—</text>
<subclause id="H44C1261BFDD7487097D74CC03693937E"><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="H9613E77C1AB7447DB3D465527D9DFF67"><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="H08C7998F889E4E558517F074FD22BFD1"><enum>(B)</enum><text display-inline="yes-display-inline">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, and</text>
</subparagraph><subparagraph commented="no" id="HBF0297F4BB314EC3B97CFB86F3D917FB"><enum>(C)</enum><text>50 percent, in the
case of vehicles described subsection (e)(4)(A)(i)(II).</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="HF98F3991BAC24BDEBCAF272B9317FCA3"><enum>(b)</enum><header>Higher
incremental cost limits for natural gas vehicles</header><text display-inline="yes-display-inline">Subsection (e) of section 30B (relating to
new qualified alternative motor vehicle credit) is amended by adding at the end
the following new paragraph:</text>
<quoted-block display-inline="no-display-inline" id="HD7FC9038E7D9472B006445A224BDE525" style="OLC">
<paragraph commented="no" id="HFA83E9FB5E9C4020A441201EF22E8F17"><enum>(6)</enum><header>Higher
incremental cost limits for natural gas vehicles</header><text display-inline="yes-display-inline">In the case of alternative fueled motor
vehicles with respect to vehicles powered by compressed or liquefied natural
gas, paragraph (3) shall be applied—</text>
<subparagraph id="H7835FBD4868141ED8610C6E7A009C5AF"><enum>(A)</enum><text>in subparagraph
(A) by substituting <quote>$12,500</quote> for <quote>$5,000</quote>,</text>
</subparagraph><subparagraph id="HEC3A6D19055048E880E51034B366200"><enum>(B)</enum><text display-inline="yes-display-inline">in subparagraph (B) by substituting
<quote>$20,000</quote> for <quote>$10,000</quote>,</text>
</subparagraph><subparagraph id="H0B37D9FD73464395A900B409B47E31B3"><enum>(C)</enum><text display-inline="yes-display-inline">in subparagraph (C) by substituting
<quote>$50,000</quote> for <quote>$25,000</quote>, and</text>
</subparagraph><subparagraph id="HB28D752B43FC4A7D00C9F5BD75A73DAF"><enum>(D)</enum><text display-inline="yes-display-inline">in subparagraph (D) by substituting
<quote>$80,000</quote> for
<quote>$40,000</quote>.</text>
</subparagraph></paragraph><after-quoted-block>.</after-quoted-block></quoted-block>
</subsection><subsection commented="no" id="H2C5F607E6D194780B87B15C1D067DF25"><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="H0AFDD8C798CF40F482FBE360796DF9C"><enum>105.</enum><header>Modification of
definition of new qualified alternative fuel motor vehicle</header>
<subsection id="H61CFE525D0A24EC49644A7D1DA5236B8"><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="HD6E57C4EA539485E863F00336FFB1F89" style="OLC">
<clause id="H160B329FF57441B3BB751E7121AEA86E"><enum>(i)</enum><text>which—</text>
<subclause id="HCDEAF365C9494DC7A6A46D00ED7F009F"><enum>(I)</enum><text>is only capable of
operating on an alternative fuel, or</text>
</subclause><subclause id="H9F5711077F604D9385A702F797809BE4"><enum>(II)</enum><text display-inline="yes-display-inline">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.</text>
</subclause></clause><after-quoted-block>.</after-quoted-block></quoted-block>
</subsection><subsection id="H8D84BE0F19264044B02EE12FCB5B5566"><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="H6064593FCC6948DF81AE25D8D09EA803" style="OLC">
<subparagraph id="HC64EA5334A3D45CA865D353F37D7A935"><enum>(C)</enum><header>Conversions and
repowers</header>
<clause id="HA8829648342F482DAB7BDDD68AA9AC02"><enum>(i)</enum><header>In
general</header><text>The term <term>new qualified alternative fuel
vehicle</term> 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.</text>
</clause><clause id="HB562868D9851422381FDE152EC63DBD3"><enum>(ii)</enum><header>Treatment as
new</header><text>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.</text>
</clause><clause id="H8EDF3211241941698BA4B394A0E8EEDC"><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="H6ABEFCEF80494E8B86CF22B397D3CFD0"><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><enum>II</enum><header>Promote
production of NGVs by Original Equipment Manufacturers</header>
<section id="H6CCEE99930144FCAAD64BA647935FA00"><enum>201.</enum><header>Credit for
producing vehicles fueled by natural gas or liquified natural gas</header>
<subsection id="HE1FEAC0C0A8B44189318B41EC74EA3BB"><enum>(a)</enum><header>In
general</header><text>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:</text>
<quoted-block display-inline="no-display-inline" id="H99238E8669AB49F790A3421CF21D887C" style="OLC">
<section id="H25DBF4620697491FA0CFA789E56EA2B2"><enum>45R.</enum><header>Production of
vehicles fueled by natural gas or liquified natural gas</header>
<subsection id="H3F87513144F640C58B851CEED9968800"><enum>(a)</enum><header>In
general</header><text>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—</text>
<paragraph id="HE0B98824CDC94E4780A34F21769E1130"><enum>(1)</enum><text>10 percent of the
manufacturer’s basis in such vehicle, or</text>
</paragraph><paragraph id="HAAF0392440DF42A2AFEDB87C1FA5F6A5"><enum>(2)</enum><text display-inline="yes-display-inline">$4,000.</text>
</paragraph></subsection><subsection id="H1274DB449E90449986F1EE5DCFB449E7"><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="H7B33698EB82148E8AC10B06F2D00E800"><enum>(c)</enum><header>Definitions</header><text>For
purposes of this section—</text>
<paragraph id="H039A7C92FF774B7591833E24E7004486"><enum>(1)</enum><header>Eligible natural
gas vehicle</header><text>The term <term>eligible natural gas vehicle</term>
means any motor vehicle (as defined in section 30(c)(2))—</text>
<subparagraph id="HBB183B94D64046EDB4963F948CC2E0BE"><enum>(A)</enum><text>which—</text>
<clause id="H2DA607B798C34E9A003B1274C1DC99D"><enum>(i)</enum><text>is
only capable of operating on natural gas or liquefied natural gas, or</text>
</clause><clause id="H208B1624D5EB4FD0B11E965E89467E14"><enum>(ii)</enum><text display-inline="yes-display-inline">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, and</text>
</clause></subparagraph><subparagraph id="HDA41054A8DC94942ABA6AF105E94D5AD"><enum>(B)</enum><text>the final assembly
of which is in the United States.</text>
</subparagraph></paragraph><paragraph id="HA04FEFBF39D84ACCB016CCB77373515C"><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 the administration of title II of the Clean Air Act (42 U.S.C. 7521
et seq.).</text>
</paragraph></subsection><subsection id="HA91CAC7A37E5490DB0B57819A092473B"><enum>(d)</enum><header>Special
rules</header><text>For purposes of this section—</text>
<paragraph id="H4CCE2FBC329243ACB6B0FEA2A854F772"><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="HFF61408D5BA54A03ACAC788DF7778D5F"><enum>(2)</enum><header>Controlled
groups</header>
<subparagraph id="HE90D3E16E2DB46278C712ED393C769C9"><enum>(A)</enum><header>In
general</header><text>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="H7A8C8FB15DB14752A1B056BDE4858E74"><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></paragraph><paragraph id="H99D5BCF74FD84E08B5DFE54866566F8B"><enum>(3)</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>
</paragraph></subsection><subsection id="H07DEEC263F954B208FC629878B8C3B84"><enum>(e)</enum><header>Termination</header><text>This
section shall not apply to any vehicle produced after December 31, 2017.</text>
</subsection></section><after-quoted-block>.</after-quoted-block></quoted-block>
</subsection><subsection id="HED6C6C5E3F1247D1AA642FCC4479E99"><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 (34), by striking the period at the
end of paragraph (35) and inserting <quote>, plus</quote>, and by adding at the
end the following:</text>
<quoted-block id="H580BB7FE624640A59070B5B054991E00" style="OLC">
<paragraph id="H96ABD556ECEF4D2E8F1001EABC9DDF1"><enum>(36)</enum><text>the natural gas
vehicle credit determined under section
45R(a).</text>
</paragraph><after-quoted-block>.</after-quoted-block></quoted-block>
</subsection><subsection id="H09C77B531D454692852824F434AE006E"><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 45Q the following new item:</text>
<quoted-block display-inline="no-display-inline" id="H673330B134A94076B8004561C670EE6E" style="OLC">
<toc container-level="quoted-block-container" idref="H99238E8669AB49F790A3421CF21D887C" lowest-bolded-level="division-lowest-bolded" lowest-level="section" quoted-block="no-quoted-block" regeneration="yes-regeneration">
<toc-entry idref="H25DBF4620697491FA0CFA789E56EA2B2" level="section">Sec. 45R. Production of vehicles fueled by natural gas or
liquified natural
gas.</toc-entry>
</toc>
<after-quoted-block>.</after-quoted-block></quoted-block>
</subsection><subsection id="H5D9C476B69264F54ABBFADF47606A7A"><enum>(d)</enum><header>Effective
date</header><text>The amendments made by this section shall apply to vehicles
produced after December 31, 2008.</text>
</subsection></section><enum>III</enum><header>To
Incentivize the Installation of Natural Gas Fuel Pumps at Service Stations and
Depots and Domestic LNG Production Facilities for Small Energy
Producers</header>
<section id="HC367C8F85E854525AB461949D4C7C99"><enum>301.</enum><header>Extension and
modification of alternative fuel vehicle refueling property credit</header>
<subsection id="HEFA05B95838140A19581C912F3B66011"><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="H553BCAED37A1428EA870EFF5C347BE80" style="OLC">
<paragraph id="H9C0E7933517447158D0113F5B5553C66"><enum>(2)</enum><text>in the case of
property relating to compressed or liquefied natural gas, after December 31,
2027.</text>
</paragraph><after-quoted-block>.</after-quoted-block></quoted-block>
</subsection><subsection id="H1860DDEBD9314FE5A0179580E003000"><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="H1388D5307B91400CABA9B6B006289CBA"><enum>302.</enum><header>Increase in
credit for certain alternative fuel vehicle refueling properties</header>
<subsection id="HA41B0A19519144C09B23AD69531D40F6"><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="H29BB84A663E844CA9213333202DBE325" style="OLC">
<subsection id="H13749C8F626249BE9BE88E65532F10A6"><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="HA86560FFEFAE42928C4156D3D19B8B2F"><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 id="H5B234118B27B47C4874E1C8673E9D6E"><enum>(2)</enum><text>in the case of a
compressed natural gas, or liquefied natural gas, the lesser of—</text>
<subparagraph id="H2CFCB289F40C495393118500D92195B4"><enum>(A)</enum><text>50 percent of such
cost, or</text>
</subparagraph><subparagraph id="H1B054EA5C7114A6398403463886FB9F8"><enum>(B)</enum><text>$100,000, and</text>
</subparagraph></paragraph><paragraph id="HEF1D26258EF24E94AFDCEAAE7FEDFA96"><enum>(3)</enum><text>$2,000 in any
other
case.</text>
</paragraph></subsection><after-quoted-block>.</after-quoted-block></quoted-block>
</subsection><subsection id="HE5F33259FBB94DF0A5E4EACE62CFAAA"><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><enum>IV</enum><header>Natural Gas
Vehicles</header>
<section commented="no" id="H7DD2451D2AC54C80AF2D4D45C3C293A5"><enum>401.</enum><header>Natural gas
vehicles in Federal fleet</header><text display-inline="no-display-inline">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.</text>
</section><section commented="no" id="HB64340CA7E1B4A78B28CBE73C43166A0"><enum>402.</enum><header>Grants for
natural gas vehicles research and development</header>
<subsection id="H326D3895298043A7860438D562F1534C"><enum>(a)</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><subsection id="HA57D4437D29E4B11964FB681C294F3D6"><enum>(b)</enum><header>Limitation</header><text>The
aggregate amount of grants under subsection (a) for any fiscal year shall not
exceed $30,000,000.</text>
</subsection></section>