[Congressional Bills 111th Congress]
[From the U.S. Government Publishing Office]
[S. 3608 Introduced in Senate (IS)]

111th CONGRESS
  2d Session
                                S. 3608

  To amend the Internal Revenue Code of 1986 to modify the credit for 
 qualified fuel cell motor vehicles by maintaining the level of credit 
 for vehicles placed in service after 2009 and by allowing the credit 
                   for certain off-highway vehicles.


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

                             July 19, 2010

  Mr. Schumer (for himself and Mr. Grassley) introduced the following 
  bill; which was read twice and referred to the Committee on Finance

_______________________________________________________________________

                                 A BILL


 
  To amend the Internal Revenue Code of 1986 to modify the credit for 
 qualified fuel cell motor vehicles by maintaining the level of credit 
 for vehicles placed in service after 2009 and by allowing the credit 
                   for certain off-highway vehicles.

    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 ``Fuel Cell Industrial Vehicle Jobs 
Act of 2010''.

SEC. 2. MODIFICATIONS OF CREDIT FOR QUALIFIED FUEL CELL MOTOR VEHICLES.

    (a) Maintenance of $8,000 Credit After 2009.--Subparagraph (A) of 
section 30B(b)(1) of the Internal Revenue Code of 1986 (relating to new 
qualified fuel cell motor vehicle credit) is amended by striking 
``($4,000 in the case of a vehicle placed in service after December 31, 
2009)''.
    (b) Credit for Certain Off-Highway Vehicles.--Subsection (b) of 
section 30B of such Code is amended by adding at the end the following 
new paragraph:
            ``(4) Special rules for certain off-highway vehicles.--
        Solely for purposes of this subsection--
                    ``(A) In general.--The term `motor vehicle' 
                includes any vehicle which is manufactured primarily 
                for use in carrying or towing loads or materials for 
                commercial or industrial purposes, whether or not on 
                public streets, roads, and highways and regardless of 
                the type of load or material carried or towed. The 
                preceding sentence shall not include any vehicle 
                operated exclusively on a rail or rails and any vehicle 
                operated primarily for recreational purposes.
                    ``(B) Certain standards not to apply.--Subsection 
                (h)(10) shall not apply to a vehicle which is a motor 
                vehicle solely by reason of subparagraph (A).''.
    (c) Effective Date.--The amendments made by this section shall 
apply to vehicles placed in service after December 31, 2009, in taxable 
years ending after such date.
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