Short title

This Act may be cited as the

Hybrid and Electric Trucks and Infrastructure Act

Extension and modification of new qualified hybrid motor vehicle credit

(a)

Extension

Paragraph (3) of section 30B(k) of the Internal Revenue Code of 1986 is amended— (1)by striking after, (2)by inserting after before December each place it appears in paragraphs (1), (2), and (4), and (3)in paragraph (3), by striking subsection (e)), December 31, 2009, and and inserting

subsection (e))—(A)after December 31, 2009 and before the date of the enactment of the Hybrid and Electric Trucks and Infrastructure Act, and (B)before December 31, 2015, and

(b)

Qualified incremental hybrid cost

Clause (iii) of section 30B(d)(2)(B) of the Internal Revenue Code of 1986 is amended by striking does not exceed— and all that follows and inserting the following: “does not exceed—

(I)$15,000, if such vehicle has a gross vehicle weight rating of not more than 14,000 pounds; (II)$30,000, if such vehicle has a gross vehicle weight rating of more than 14,000 pounds but not more than 26,000 pounds; (III)$60,000, if such vehicle has a gross vehicle weight rating of more than 26,000 pounds but not more than 33,000 pounds; and (IV)$100,000, if such vehicle has a gross vehicle weight rating more than 33,000 pounds.

(c)

Applicable percentage for heavy trucks achieving 20 percent increase in city fuel economy

Clause (ii) of section 30B(d)(2)(B) of the Internal Revenue Code of 1986 is amended by redesignating subclauses (I), (II), and (III) as subclauses (II), (III), and (IV), respectively, and by inserting before subclause (II) (as so redesignated) the following new subclause:

(I)10 percent in the case of a vehicle to which clause (iii)(IV) applies if such vehicle achieves an increase in city fuel economy relative to a comparable vehicle of at least 20 percent but less than 30 percent.

(d)

Dollar limitation

Subparagraph (B) of section 30B(d)(2) of the Internal Revenue Code of 1986 is amended by adding at the end the following new clause:

(vi)

Limitation

The amount allowed as a credit under subsection (a)(3) with respect to a vehicle by reason of clause (i) of this subparagraph shall not exceed $24,000.

(e)

Heavy electric vehicles

Paragraph (3) of section 30B(d) of the Internal Revenue Code of 1986 is amended by redesignating subparagraphs (B), (C), and (D) as subparagraphs (C), (D), and (E), respectively, and by inserting after subparagraph (A) the following new subparagraphs:

(B)

Heavy electric vehicles

In the case of a vehicle with a gross vehicle weight rating of not less than 8,500 pounds, the term new qualified hybrid motor vehicle includes a motor vehicle— (i)which draws propulsion energy exclusively from a rechargeable energy storage system; and (ii)which meets the requirements of clauses (iii), (v), (vi), and (vii) of subparagraph (A).

(f)

Credits may be transferred

Subsection (d) of section 30B of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph:

(4)

Transferability of credit

(A)

In general

A taxpayer who places in service any vehicle may transfer the credit allowed under this subsection with respect to such vehicle through an assignment to the seller of such vehicle. Such transfer may be revoked only with the consent of the Secretary. (B)

Regulations

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.

(g)

Effective date

The amendments made by this section shall apply to vehicles acquired after the date of the enactment of this Act.

Extension of alternative fuel vehicle refueling property credit

(a)

In general

Paragraph (2) of section 30C(g) of the Internal Revenue Code of 1986 is amended by striking 2011 and inserting 2014. (b)

Extension of increased credit

Paragraph (6) of section 30C(e) of the Internal Revenue Code of 1986 is amended— (1)by striking in taxable years beginning after December 31, 2008, and before January 1, 2011 and inserting after the date of the enactment of the Hybrid and Electric Trucks and Infrastructure Act and before January 1, 2015; and (2)by striking

property placed in service during 2009 and 2010

in the heading and inserting

certain property placed in service before 2015

. (c)

Definition of alternative fuel vehicle refueling property in the case of electricity

Subparagraph (B) of section 179A(d)(3) of the Internal Revenue Code of 1986 is amended to read as follows:

(B)for the recharging of motor vehicles propelled by electricity, including electrical panel upgrades, wiring, conduit, trenching, pedestals, and related equipment.

(d)

Effective date

The amendments made by this section shall apply to property placed in service after the date of the enactment of this Act.

Tax credit for electrification technologies to reduce truck idling

(a)

In general

Subpart D of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 (relating to business-related credits) is amended by adding at the end the following new section:

45S.

Idling reduction credit

(a)

General rule

For purposes of section 38, the idling reduction tax credit determined under this section for the taxable year is an amount equal to 50 percent of the amount paid or incurred for the purchase and installation of each qualifying idling reduction device or qualifying idle reduction infrastructure placed in service by the taxpayer during the taxable year. (b)

Limitation

The maximum amount allowed as a credit under subsection (a) shall not exceed $3,500 per device or per qualifying infrastructure. (c)

Definitions

For purposes of subsection (a)— (1)

Qualifying idling reduction device

The term qualifying idling reduction device means any device or system of devices which— (A)is installed on a heavy-duty diesel powered on-highway vehicle; (B)is designed to provide to such vehicle those services (such as heat, air conditioning, or electricity) that would otherwise require the operation of the main drive engine while the vehicle is temporarily parked or remains stationary using either— (i)an all electric unit, such as a battery powered unit or from grid-supplied electricity; or (ii)a dual fuel unit powered by diesel or other fuels, and capable of providing such services from grid-supplied electricity or on-truck batteries alone; (C)the original use of which commences with the taxpayer; (D)is acquired for use by the taxpayer; and (E)is certified by the Secretary of Energy, in consultation with the Administrator of the Environmental Protection Agency and the Secretary of Transportation, to reduce long-duration idling of such vehicle at a motor vehicle rest stop or other location where such vehicles are temporarily parked or remain stationary. (2)

Heavy-duty diesel-powered on-highway vehicle

The term heavy-duty diesel-powered on-highway vehicle means any vehicle, machine, tractor, trailer, or semi-trailer propelled or drawn by mechanical power and used upon the highways in the transportation of passengers or property, or any combination thereof determined by the Federal Highway Administration. (3)

Long duration idling

The term long duration idling means the operation of a main drive engine, for a period greater than 15 consecutive minutes, where the main drive engine is not engaged in gear. Such term does not apply to routine stoppages associated with traffic movement or congestion. (4)

Qualifying idle reduction infrastructure

The term qualifying idle reduction infrastructure means off-truck equipment— (A)which is to be used exclusively with respect to vehicles with a gross vehicle weight rating of 14,000 pounds or greater; and (B)which either— (i)is used to supply electric power, including electric receptacles, boxes, wiring, conduit, and other connections to one truck space; or (ii)directly provides air conditioning, heating, electric power, and other connections and services to one truck space. (d)

No double benefit

For purposes of this section— (1)

Reduction in basis

If a credit is determined under this section with respect to any property by reason of expenditures described in subsection (a), the basis of such property shall be reduced by the amount of the credit so determined. (2)

Other deductions and credits

No deduction or credit shall be allowed under any other provision of this chapter with respect to the amount of the credit determined under this section. (e)

Election not To claim credit

This section shall not apply to a taxpayer for any taxable year if such taxpayer elects to have this section not apply for such taxable year. (f)

Termination

This section shall not apply to any property placed in service after December 31, 2014.

(b)

Credit To be part of general business credit

Subsection (b) of section 38 of the Internal Revenue Code of 1986 (relating to general business credit) is amended by striking plus at the end of paragraph (35), by striking the period at the end of paragraph (36) and inserting , plus, and by adding at the end the following new paragraph:

(37)the idling reduction tax credit determined under section 45S(a).

(c)

Conforming amendments

(1)The table of sections for subpart D of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting after the item relating to section 45R the following new item:

Sec. 45S. Idling reduction credit.

(2)Section 1016(a) of such Code is amended by striking and at the end of paragraph (36), by striking the period at the end of paragraph (37) and inserting , and, and by adding at the end the following:

(38)in the case of a facility with respect to which a credit was allowed under section 45S, to the extent provided in section 45S(d)(1).

(3)Section 6501(m) of such Code is amended by inserting 45S(e), after 45H(g),. (d)

Effective date

The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act. (e)

Determination of certification standards by Secretary of energy for certifying idling reduction devices

Not later than 6 months after the date of the enactment of this Act and in order to reduce air pollution and fuel consumption, the Secretary of Energy, in consultation with the Administrator of the Environmental Protection Agency and the Secretary of Transportation, shall publish the standards under which the Secretary, in consultation with the Administrator of the Environmental Protection Agency and the Secretary of Transportation, will, for purposes of section 45S of the Internal Revenue Code of 1986 (as added by this section), certify the idling reduction devices and idling reduction infrastructure which will reduce long duration idling of vehicles at motor vehicle rest stops or other locations where such vehicles are temporarily parked or remain stationary in order to reduce air pollution and fuel consumption.