1.
(a)This Act may be cited
as the New Alternative Transportation
to Give Americans Solutions Act of 2011
.
(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. Extension and modification of new qualified
alternative fuel motor vehicle credit.
Sec. 102. Allowance of vehicle and infrastructure credits
against regular and minimum tax and transferability of credits.
Sec. 103. Modification of credit for purchase of vehicles
fueled by compressed natural gas or liquefied natural gas.
Sec. 104. Modification of definition of new qualified
alternative fuel motor vehicle.
Sec. 105. 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. Additional vehicles qualifying for the advanced
technology vehicles manufacturing incentive program.
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. Amendment to section 508 of the Energy Policy Act of
1992.
TITLE V—Transit systems
Sec. 501. Federal share of costs for equipment for compliance
with Clean Air Act.
Sec. 502. Natural gas transit infrastructure
investment.
TITLE VI—User fees
Sec. 601. User fees.
<enum>I</enum><header>Promote the
Purchase and Use of NGVs With an Emphasis on Heavy-Duty Vehicles and Fleet
Vehicles</header>
<section id="H46BB74DBFF354FBDAD5B878A866D2082"><enum>101.</enum><header>Extension and
modification of new qualified alternative fuel motor vehicle credit</header>
<subsection id="H2991BB7FCEFA4498994F23ABF80D046A"><enum>(a)</enum><header>In
general</header><text display-inline="yes-display-inline">Paragraph (4) of
section 30B(k) is amended by inserting <quote>(December 31, 2016, in the case
of a vehicle powered by compressed or liquefied natural gas)</quote> before the
period at the end.</text>
</subsection><subsection id="H30AE2B0E6763404EA9AF2A2A06868B77"><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="HFC82B198AB2A4B4E878D8D4A9AD3E76F"><enum>102.</enum><header>Allowance of
vehicle and infrastructure credits against regular and minimum tax and
transferability of credits</header>
<subsection id="H884F4D96A8BF4F8BA9E3D4FEDEA0DB4E"><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="H8DF1373DFEC247B4A0FD6C230B5EB15A" style="OLC">
<clause id="H57B72EF032CE42E4B37193FFAD381239"><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="HBE82137853CC4A0ABE9F8C7D113E457A"><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="HD2C9D10C1CB54D7BB03CABFA571E031E"><enum>(b)</enum><header>Personal
credits</header>
<paragraph id="H4318461A142B49279ACADF84BB28FB6D"><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="H14DC40423E0C48848854EE13CDDE5386" style="OLC">
<paragraph id="HD6A075EDB84C4EEC9DB83F827B85D016"><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="HA3EC93CDDC284F6DA6181D563A260116"><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="H3867EF99C1B348B583E5C1176F41FFA7"><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="HF0B59BEF559848E09D8F89E5A4779A42"><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="HFC21F42B6C004935A2C9C89D837A4DE6"><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="H7677FD7A283441CCA75BAF78E712572F"><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="H50B24AE0E19645349D7FFACF97006D1F" style="OLC">
<paragraph id="HEAF3330472F341E09B5627BEE3F9B92A"><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="HA0EFD9E0B46B4061867B4CCE369216EA"><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="HB713E5F411A847B2997AD7868D6AF743"><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="HCBE362CE1D07460B9BBFA0576C67CD0F"><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="H6711F5D216B244178474D3C2EA715ECA"><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="H1178DA9F416C444BB77812355E14EFA1"><enum>(c)</enum><header>Credits may be
transferred</header>
<paragraph commented="no" id="HC03D0BF4FDA4417E8215C708CE487957"><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="H39C2650C8EB7446B81C12DCD0B502F91" style="OLC">
<paragraph commented="no" id="H23ACCC47879F492280DBF67063E85C83"><enum>(11)</enum><header>Transferability
of credit</header>
<subparagraph id="HA056DCEDDBE54DAF8F3CDB860F6BCDB4"><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="H0CA6D88E8B8B4051B37B853440A8AAD8"><enum>(B)</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="H9FAD4AFACA0A4D84B7A2CF76679548B8"><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="H3B976436A7FE4B658364DD0A088B3EE0" style="OLC">
<paragraph commented="no" id="HB9809FA47E1E4B7583A5D5FA77C23B0B"><enum>(7)</enum><header>Transferability
of credit</header>
<subparagraph id="H56A3D2E0EEDE4F289CE308E2795FA30F"><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="H8F3F055FDCC44BE2BD10157B38FDFF9E"><enum>(B)</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="H3B541FB975E740FF995825439C94A1A8"><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="H931D2A78EAB24C91A6CF905B6FBB2254"><enum>103.</enum><header>Modification of
credit for purchase of vehicles fueled by compressed natural gas or liquefied
natural gas</header>
<subsection commented="no" id="H8D31BC742956430C9D797A1EC79B26B2"><enum>(a)</enum><header>Increase in
credit</header><text display-inline="yes-display-inline">Paragraph (2) of
section 30B(e) is amended to read as follows:</text>
<quoted-block display-inline="no-display-inline" id="H148839595AF64806973DF1E525D18E7B" style="OLC">
<paragraph id="H2911AAC6B7644158A1A4D23AD5C2831E"><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="H05C2B248DA5F46E792B8A826D25291B3"><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="HF141E42601BD499AB5425AA27BD5F55B"><enum>(i)</enum><text>50 percent,
plus</text>
</clause><clause id="H9B44526D349445F9B97826A425E04CBB"><enum>(ii)</enum><text>30 percent, if
such vehicle—</text>
<subclause id="H6613DBFC8BBB4AF2BE03018305064EDF"><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="H45E0A5D3C6414C86A3398D64D71F29C6"><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="H058242DD842C4DCBA1804E68917E0D22"><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="H5BEDCCCC6219433AB12B84EA03C07497"><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="HF430C002AE254A5BAEA0DB4C442B5D89"><enum>(b)</enum><header>Increased
incentive for natural gas vehicles</header><text display-inline="yes-display-inline">Subsection (e) of section 30B is amended by
adding at the end the following new paragraph:</text>
<quoted-block display-inline="no-display-inline" id="H3C692B8881C442E591B48A323F338876" style="OLC">
<paragraph commented="no" id="HD9C884F1AF9B482294DC6B787C5C1309"><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="HD6ABAF6BFE154AF68B012223DCCE5D34"><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="H3D82A3AAE4C940CE8B86D587C241EF24"><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="H92782931B88F4A319A6956C1F05C5B99"><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="H662F65423D7D4F5EBAB8CB23FC841A1E"><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="H972A1C951ADE4669913F072DE8C1F8C1"><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="H671FDB9B473B4697B6D390D3DAA17C6E"><enum>104.</enum><header>Modification of
definition of new qualified alternative fuel motor vehicle</header>
<subsection id="H9B1125466B094A0882755174E02D11FD"><enum>(a)</enum><header>In
general</header><text>Clause (i) of section 30B(e)(4)(A) is amended to read as
follows:</text>
<quoted-block id="H1E238BD4EEED4302B7D887CFBEF42D60" style="OLC">
<clause id="H37623C92C0FA40B4BF5E066425CB4067"><enum>(i)</enum><text>which—</text>
<subclause id="HAD29B992404D4E6BAFCD97E4F6B1B28D"><enum>(I)</enum><text>is a dedicated
vehicle that is only capable of operating on an alternative fuel,</text>
</subclause><subclause id="HF397D29786AD4D368F547901B64F16A1"><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="H0BC50AE4CABE4628A98A76E4305ACD56"><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="HCA16444B34984F04B93AB9CBED071588"><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="H2E9E60AC398F43E283F0B0DBCBC790AB" style="OLC">
<subparagraph id="HBAD310FBBBE240C4BE1E98A92B642899"><enum>(C)</enum><header>Conversions and
repowers</header>
<clause id="H4F6CE9501B6E4E939E4B166BD5E7726D"><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="HBB05C15944A14086B8B25DFCFB52BB8D"><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="H7ED132D7205A4BDC8F76A7C6478FCA5A"><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="H9043008333F24986B22CBA9ACE2E1B7C"><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="HA3907AFFC8CE4094A5904295C35AB565"><enum>105.</enum><header>Providing for
the treatment of property purchased by Indian tribal governments</header>
<subsection id="HCD69B65C47804BE5B32AFABCFF526DCC"><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 an Indian Tribal
Government</quote> after <quote>section 50(b)</quote>.</text>
</subsection><subsection id="H143A47770CB54AC7B3213D83209FE0D7"><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="H2BA62A9463074C0FB8E836CC30CD5222"><enum>201.</enum><header>Credit for
producing vehicles fueled by natural gas or liquified natural gas</header>
<subsection id="H888EED4A224F4035BD2626B12511C6D3"><enum>(a)</enum><header>In
general</header><text display-inline="yes-display-inline">Subpart D of part IV
of subchapter A of chapter 1 is amended by inserting after section 45R the
following new section:</text>
<quoted-block display-inline="no-display-inline" id="HE64BB7DA2EE94787A733D50DEC1FCE94" style="OLC">
<section id="H834F87CC36F64469AE105815E7AA173D"><enum>45S.</enum><header>Production of
vehicles fueled by natural gas or liquified natural gas</header>
<subsection id="H45B9D1298853487D8DE91B6D6BF92422"><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="H4CFCA11FDFFD440AA2B2CB60FFA32D92"><enum>(1)</enum><text>10 percent of the
manufacturer’s basis in such vehicle, or</text>
</paragraph><paragraph id="HC907E6D59FF944B1AE8591B53B3CE08F"><enum>(2)</enum><text>$4,000.</text>
</paragraph></subsection><subsection id="H33369F9BC3F8478F982B20DCB56E7AD6"><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="H5212E840400C408A829266B514F67378"><enum>(c)</enum><header>Definitions</header><text>For
the purposes of this section—</text>
<paragraph id="HFCBCB6EDC4574CE3848AFD0A1AC43CE3"><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="HF21FE8C3F67C424F97C10F41D5A8D526"><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 (42 U.S.C. 7521 et seq.).</text>
</paragraph></subsection><subsection id="H1F59B47931244CBDB8C5F4A918E8581D"><enum>(d)</enum><header>Special
rules</header><text>For purposes of this section—</text>
<paragraph id="H15BD7DBEA2FC4E9D90B6879F0392F699"><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="HB7FF48B2E2B0408BA3F0C5AABF8ECA46"><enum>(2)</enum><header>Controlled
groups</header>
<subparagraph id="HCC34E20CEA2A4845BF3045C89C0D1E99"><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="H37B425E16255449B89CC0A94B04C46B3"><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="HB3B526B848A14E93A078683CA1CC15BE"><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="HC81B6AB01A904053835934C5B750563E"><enum>(e)</enum><header>Termination</header><text>This
section shall not apply to any vehicle produced after December 31,
2016.</text>
</subsection></section><after-quoted-block>.</after-quoted-block></quoted-block>
</subsection><subsection id="H59D4BED3968A4F26A455C6A0F2CFBCED"><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="H0ED726AE4A5C4F018C64891D6C5F903F" style="OLC">
<paragraph id="H15E6ED35DB1445A98D8BB69B3F0A0A13"><enum>(37)</enum><text display-inline="yes-display-inline">the natural gas vehicle credit determined
under section
45S(a).</text>
</paragraph><after-quoted-block>.</after-quoted-block></quoted-block>
</subsection><subsection id="HC7C4D822E64949579722ECAFDAE7B363"><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="H327D93923D46445E9B52EAABC7A08A1E" 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="HD0BD48313CA3460EA5CD4666612B7B08"><enum>(d)</enum><header>Effective
date</header><text>The amendments made by this section shall apply to vehicles
produced after December 31, 2011.</text>
</subsection></section><section commented="no" id="HA1DE4CD2A5A840B8B01FD5F999443055"><enum>202.</enum><header>Additional
vehicles qualifying for the advanced technology vehicles manufacturing
incentive program</header>
<subsection id="H470E062AC4E1416CB3F211E199EE72DD"><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 (42 U.S.C. 17013), and
manufacturers and component suppliers of such covered vehicles shall be
eligible for an award under such section.</text>
</subsection><subsection id="H9F3646194DF244E999EC482152011A57"><enum>(b)</enum><header>Definitions</header><text display-inline="yes-display-inline">As used in this section—</text>
<paragraph id="H0CC12F0AF438436BBC026E8DAEA69C66"><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="HF87E55AB5CF441B98E7353915E00BFE2"><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="HC89F8EFE24234A4F9490D1F8D0C6B1CA"><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="H28EC8B7ECF1E4893AF870ADFBC4CB8F0"><enum>301.</enum><header>Extension and
modification of alternative fuel vehicle refueling property credit</header>
<subsection id="H2D57FBE0FAE3438A97C67AC985B4ADA7"><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="HB9A757593CD34FD2B8FA86597B9ABA45" style="OLC">
<paragraph id="HF26060A6D05E4A7084F5DFD2BA4B776A"><enum>(2)</enum><text>in the case of
property relating to compressed or liquefied natural gas, after December 31,
2016,
and</text>
</paragraph><after-quoted-block>.</after-quoted-block></quoted-block>
</subsection><subsection id="H69F96CF21F1047F09D68635FA86A6522"><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="H0E3AAB460D0846D29958A9BB1662C338"><enum>302.</enum><header>Increase in
credit for certain alternative fuel vehicle refueling properties</header>
<subsection id="H6618F0950851489E8EB1FEBE215B034E"><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="H9FA7407CA6D941F99BEA39BD27911268" style="OLC">
<subsection id="H826DC263CAD44BB6B430D1A585D2276A"><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="H7A17B0754A5944DB9D92EE473604EE57"><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="H9A17BCDA05C14EB39088190A56F6BB85"><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="H46F636B9A4A4453C855B533A218ABCA3"><enum>(A)</enum><text>50 percent of such
cost, or</text>
</subparagraph><subparagraph commented="no" id="HDEB93F532DC14C5A89134A0684519070"><enum>(B)</enum><text>$100,000,
and</text>
</subparagraph></paragraph><paragraph id="H71016B426B584416A02DC24EFD1D3267"><enum>(3)</enum><text>$2,000 in any
other
case.</text>
</paragraph></subsection><after-quoted-block>.</after-quoted-block></quoted-block>
</subsection><subsection id="H304467EED6F548A1ACD640D7969BF1AD"><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, 2011.</text>
</subsection></section><enum>IV</enum><header>Natural Gas
Vehicles</header>
<section commented="no" id="HFD57B96A671543A0A2AFEBB43EEA868B"><enum>401.</enum><header>Grants for
natural gas vehicles research and development</header>
<subsection commented="no" id="H2019F0E419BA4EB59A0A0CE41F16BC36"><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 (42 U.S.C. 16191) and
also with respect to funding for heavy-duty engines pursuant to section 754 of
the Energy Policy Act of 2005 (42 U.S.C. 16102).</text>
</subsection><subsection id="HBDDBC09DD4974E40B8B1A1441E3A4A5F"><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="H946F9E2F42764F59AFBE3EA91AA64B44"><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 further 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 commented="no" id="HC3DFA1E5424340E291C985D069486361"><enum>403.</enum><header>Amendment to
section 508 of the Energy Policy Act of 1992</header>
<subsection commented="no" id="H24DF1800CFA947D9940B1BB34506C4AA"><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 (42 U.S.C. 13258) is amended by
adding at the end the following new paragraph:</text>
<quoted-block id="H830AE802F04A4008A302F0E9497E59C9" style="OLC">
<paragraph commented="no" id="H2C7221C424AA4C1DADB3EF435D736C75"><enum>(6)</enum><header>Repowered or
converted</header><text>The term <term>repowered or converted</term> means
modified with a certified or approved 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="H2773F85BC9E746CF999438A59845E0D5"><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 (42 U.S.C. 13258) is amended by
adding at the end the following new paragraph:</text>
<quoted-block id="HBB765E75A6F34142BE6030E0411762B6" style="OLC">
<paragraph commented="no" id="HA92E58186EA84A04B61C35256EEEE902"><enum>(3)</enum><header>Repowered or
converted vehicles</header><text>Not later than January 1, 2012, the Secretary
shall allocate credits to fleets or covered persons 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><enum>V</enum><header>Transit
systems</header>
<section id="ID85eb18fae85c4f13bc8e6804be0ab0a3"><enum>501.</enum><header>Federal share
of costs for equipment for compliance with Clean Air Act</header><text display-inline="no-display-inline">Section 5323(i) of title 49, United States
Code, is amended—</text>
<paragraph id="id1EB93FDD80EF4D489C7533F52270A669"><enum>(1)</enum><text>in paragraph
(1)—</text>
<subparagraph id="id35D5EA3617F74B21ABDE69041125AA3E"><enum>(A)</enum><text>in the paragraph
heading, by striking <quote><header-in-text level="paragraph" style="OLC">and
Clean Air Act</header-in-text></quote>;</text>
</subparagraph><subparagraph id="idBD219498B76C44759EFDC8955BFCC26F"><enum>(B)</enum><text>in the first
sentence, by striking <quote>or vehicle-related</quote> and all that follows
through <quote>Clean Air Act</quote>; and</text>
</subparagraph><subparagraph id="id040DDB95E7D9463794E01E0397AE9310"><enum>(C)</enum><text>by striking
<quote>those Acts</quote> each place it appears and inserting <quote>the
Americans with Disabilities Act of 1990 (42 U.S.C. 12101 et
seq.)</quote>;</text>
</subparagraph></paragraph><paragraph id="idFF1BA4A1EEA945CB818FC4D2EE90A9ED"><enum>(2)</enum><text>by redesignating
paragraph (2) as paragraph (3); and</text>
</paragraph><paragraph id="id2D37164CA9EF4794AE25419E65C5D687"><enum>(3)</enum><text>by inserting
after paragraph (1) the following:</text>
<quoted-block display-inline="no-display-inline" id="id8B1EA885431C4BBD8BA40C4823D570E5" style="OLC">
<paragraph id="IDc83e81e01436489d88546b579fc16881"><enum>(2)</enum><header>Equipment for
compliance with Clean Air Act</header>
<subparagraph id="idD0C59C9FD57B444C8492D503314135F6"><enum>(A)</enum><header>In
general</header><text>A grant for a project to be assisted under this chapter
that involves acquiring vehicle-related equipment or facilities (including
clean fuel or alternative fuel vehicle-related equipment or facilities) for
purposes of complying with or maintaining compliance with the
<act-name parsable-cite="CAA">Clean Air Act</act-name> (42 U.S.C. 7401 et seq.)
shall be made for—</text>
<clause id="idBE15EBD0072649669D55AEFBF13B0D71"><enum>(i)</enum><text>100 percent of
the net project cost of the equipment or facilities attributable to compliance
with that Act for any amounts of not more than $75,000; and</text>
</clause><clause id="idE63C47599E9944C287621A20D21F6645"><enum>(ii)</enum><text>90 percent of
the net project cost of the equipment or facilities attributable to compliance
with that Act for any amounts of more than $75,000.</text>
</clause></subparagraph><subparagraph commented="no" display-inline="no-display-inline" id="id60392435511B4FF7B7F1BF892730E371"><enum>(B)</enum><header>Costs</header><text>The
Secretary shall have discretion to determine, through practicable
administrative procedures, the costs of equipment or facilities attributable to
compliance with the <act-name parsable-cite="CAA">Clean Air Act</act-name> (42
U.S.C. 7401 et
seq.).</text>
</subparagraph></paragraph><after-quoted-block>.</after-quoted-block></quoted-block>
</paragraph></section><section id="id6496A3DA038B4BA6B18B7B81C620A5C6"><enum>502.</enum><header>Natural gas
transit infrastructure investment</header>
<subsection id="id15DE99E77216407791A4250B8A868D20"><enum>(a)</enum><header>Establishment</header><text>The
Secretary of Transportation shall establish and administer a program to
encourage the development of natural gas fueling infrastructure to be used by
transit agencies.</text>
</subsection><subsection id="id2301E1F069C64F8D87A6F4895858FDE2"><enum>(b)</enum><header>Use</header><text>Funding
provided under the program may be used for the purpose of building new or
expanded fueling facilities, if the expansion is for the purposes of fueling
additional buses with natural gas.</text>
</subsection><subsection id="idDD8C08870E5848528E2EFBA566C43227"><enum>(c)</enum><header>Competitive
grants</header><text>The Secretary shall—</text>
<paragraph id="idCF2081E71FA646B485F6A5BB677E7E91"><enum>(1)</enum><text>administer the
funding providing under the program on a competitive basis; and</text>
</paragraph><paragraph id="id12212B5A18A4414B880EA6472D03DC7D"><enum>(2)</enum><text>award funding
after an evaluation of project proposals that includes—</text>
<subparagraph id="id69ABB438478D4747BEAE9A3989223968"><enum>(A)</enum><text>the overall
quantity of petroleum to be displaced over the life of the proposed
project;</text>
</subparagraph><subparagraph id="id323D12D9EEFE4E2ABA25E0B5C98F99DD"><enum>(B)</enum><text>the amount of
private funding or local funding that is available to offset the cost of the
project; and</text>
</subparagraph><subparagraph id="id78A83883DD6846DEB9A0B53A451482C7"><enum>(C)</enum><text>the technical and
economical feasibility of the project.</text>
</subparagraph></paragraph></subsection><subsection commented="no" display-inline="no-display-inline" id="id7B0C75858A6F44C288FE6B4BC683F0D8"><enum>(d)</enum><header>Authorization
of appropriations</header><text>There is authorized to be appropriated to carry
out this section $100,000,000, to remain available until expended.</text>
</subsection></section><enum>VI</enum><header>User
fees</header>
<section id="id7400647494134F3595DBAAE2E95A2B18"><enum>601.</enum><header>User
fees</header>
<subsection id="idBAC52E9D75BC4A58A39B625E47DAAF2E"><enum>(a)</enum><header>Liquefied
natural gas</header><text>Clause (ii) of section 4041(a)(2)(B) is amended by
striking <quote>24.3 cents per gallon</quote> and inserting <quote>the sum of
the Highway Trust Fund financing rate and the Natural Gas Transportation
Incentives financing rate</quote>.</text>
</subsection><subsection id="id2C786042F519465DA7552C9F27E630D1"><enum>(b)</enum><header>Compressed
natural gas</header><text>The second sentence of subparagraph (A) of section
4041(a)(3) is amended by striking <quote>18.3 cents per energy equivalent of a
gallon of gasoline</quote> and inserting <quote>the sum of the Highway Trust
Fund financing rate and the Natural Gas Transportation Incentives financing
rate</quote>.</text>
</subsection><subsection id="id0180CCA6291D45B588BE0D78248A9ACA"><enum>(c)</enum><header>Highway Trust
Fund financing rate and Natural Gas Transportation Incentives financing
rate</header><text>Subsection (a) of section 4041 is amended by adding at the
end the following new paragraph:</text>
<quoted-block display-inline="no-display-inline" id="idB0186A6F447C48239AC6AFED98894123" style="OLC">
<paragraph id="id0F32E8C7C8AA4719B309F6E9EDEBD638"><enum>(4)</enum><header>Highway Trust
Fund financing rate and Natural Gas Transportation Incentives financing
rate</header><text>For purposes of this title—</text>
<subparagraph id="idBFFD7F0B38CC4CA286125E11BB33C9EE"><enum>(A)</enum><header>Highway Trust
Fund financing rate</header><text>The term <term>Highway Trust Fund financing
rate</term> means—</text>
<clause id="id13BAD682310C4849A54A727F69B2263A"><enum>(i)</enum><text>with respect to
liquefied natural gas, 24.3 cents per gallon, and</text>
</clause><clause id="id7661C34AF49544A99B4833F3AF9B0456"><enum>(ii)</enum><text>with respect to
compressed natural gas, 18.3 cents per energy equivalent of a gallon of
gasoline.</text>
</clause></subparagraph><subparagraph id="id5D623C964DD24B90B2BB02EB63D1FD71"><enum>(B)</enum><header>Natural Gas
Transportation Incentives financing rate</header>
<clause id="id6B72FB3384FE4C7089ECD491E8BBFB64"><enum>(i)</enum><header>In
general</header><text>The term <term>Natural Gas Transportation Incentives
financing rate</term> means—</text>
<subclause id="idC7B0A47AECEA4B9397152E3D7B26959A"><enum>(I)</enum><text>with respect to
liquefied natural gas, the applicable amount per gallon, and</text>
</subclause><subclause commented="no" display-inline="no-display-inline" id="id74AC37A1FA08436DAF703F4E25BC82E2"><enum>(II)</enum><text>with respect to
compressed natural gas, the applicable amount per energy equivalent of a gallon
of gasoline.</text>
</subclause></clause><clause commented="no" display-inline="no-display-inline" id="idE56EBB214877446FBDCAB964FF76CCCA"><enum>(ii)</enum><header>Applicable
amount</header><text>For purposes of clause (i), the applicable amount shall be
determined in accordance with the following table:</text>
<table align-to-level="section" blank-lines-before="1" colsep="1" frame="topbot" line-rules="hor-ver" rowsep="0" rule-weights="4.4.4.0.0.0" table-template-name="Generic: 1 text, 1 num" table-type="">
<tgroup cols="2" grid-typeface="1.1" rowsep="0" thead-tbody-ldg-size="10.10.12"><colspec coldef="txt" colname="column1" colwidth="269pts" min-data-value="200" rowsep="0"></colspec><colspec coldef="fig" colname="column2" colwidth="56pts" min-data-value="10" rowsep="0"></colspec>
<thead>
<row><entry align="center" colname="column1" morerows="0" namest="column1" rowsep="1">Calendar year</entry><entry align="center" colname="column2" morerows="0" namest="column2" rowsep="1">Applicable
amount</entry>
</row>
</thead>
<tbody>
<row><entry align="left" colname="column1" rowsep="0" stub-definition="txt-ldr" stub-hierarchy="1">2014</entry><entry align="right" colname="column2" rowsep="0">2.5 cents</entry>
</row>
<row><entry align="left" colname="column1" rowsep="0" stub-definition="txt-ldr" stub-hierarchy="1">2015</entry><entry align="right" colname="column2" rowsep="0">2.5 cents</entry>
</row>
<row><entry align="left" colname="column1" rowsep="0" stub-definition="txt-ldr" stub-hierarchy="1">2016</entry><entry align="right" colname="column2" rowsep="0">5 cents</entry>
</row>
<row><entry align="left" colname="column1" rowsep="0" stub-definition="txt-ldr" stub-hierarchy="1">2017</entry><entry align="right" colname="column2" rowsep="0">5 cents</entry>
</row>
<row><entry align="left" colname="column1" rowsep="0" stub-definition="txt-ldr" stub-hierarchy="1">2018</entry><entry align="right" colname="column2" rowsep="0">10 cents</entry>
</row>
<row><entry align="left" colname="column1" rowsep="0" stub-definition="txt-ldr" stub-hierarchy="1">2019</entry><entry align="right" colname="column2" rowsep="0">10 cents</entry>
</row>
<row><entry align="left" colname="column1" rowsep="0" stub-definition="txt-ldr" stub-hierarchy="1">2020</entry><entry align="right" colname="column2" rowsep="0">12.5 cents</entry>
</row>
<row><entry align="left" colname="column1" rowsep="0" stub-definition="txt-ldr" stub-hierarchy="1">2021</entry><entry align="right" colname="column2" rowsep="0">12.5 cents</entry>
</row>
<row><entry align="left" colname="column1" rowsep="0" stub-definition="txt-ldr" stub-hierarchy="1">2022 and thereafter</entry><entry align="right" colname="column2" rowsep="0">zero.</entry>
</row>
</tbody>
</tgroup>
</table>
</clause><clause id="id455EB5B99CEE47E59C1E37F4D0493414"><enum>(iii)</enum><header>Exemption for
fuel dispensed from certain property</header><text>In the case of liquefied
natural gas or compressed natural gas dispensed from property for which a
credit under section 30C(b)(3) would be allowable, the applicable amount for
any calendar year is
zero.</text>
</clause></subparagraph></paragraph><after-quoted-block>.</after-quoted-block></quoted-block>
</subsection><subsection id="id8137428108084A95A48E13810A34685E"><enum>(d)</enum><header>Natural Gas
Transportation Incentives financing rate deposited in General
Fund</header><text>Paragraph (4) of section 9503 is amended by striking
<quote>or</quote> at the end of subparagraph (C), by striking the period at the
end of subparagraph (D)(iii) and inserting <quote>or</quote>, and by adding at
the end the following new subparagraph:</text>
<quoted-block display-inline="no-display-inline" id="idB8A95A06E4014EEFA5102958B98D9894" style="OLC">
<subparagraph id="id16F22571E4444FC382B12D6A17647A4D"><enum>(E)</enum><text>section 4041 to
the extent attributable to the Natural Gas Transportation Incentives financing
rate.</text>
</subparagraph><after-quoted-block>.</after-quoted-block></quoted-block>
</subsection></section>