[Congressional Bills 116th Congress]
[From the U.S. Government Publishing Office]
[S. 2038 Introduced in Senate (IS)]

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116th CONGRESS
  1st Session
                                S. 2038

  To amend the Internal Revenue Code of 1986 to extend the credit for 
  alternative fuel vehicle refueling property, and for other purposes.


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                   IN THE SENATE OF THE UNITED STATES

                             June 27, 2019

    Ms. Cortez Masto (for herself, Ms. Smith, and Mrs. Gillibrand) 
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 extend the credit for 
  alternative fuel vehicle refueling property, and for other purposes.

    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 ``Clean Fuel Infrastructure Act''.

SEC. 2. EXTENSION OF CREDIT FOR ALTERNATIVE FUEL VEHICLE REFUELING 
              PROPERTY.

    (a) In General.--Subsection (g) of section 30C of the Internal 
Revenue Code of 1986 is amended by striking ``December 31, 2017'' and 
inserting ``December 31, 2021''.
    (b) Effective Date.--The amendments made by this section shall 
apply to property placed in service after December 31, 2017.

SEC. 3. MODIFICATION OF CREDIT LIMITATION.

    (a) In General.--Subsection (b) of section 30C of the Internal 
Revenue Code of 1986 is amended--
            (1) by striking ``with respect to all'' and inserting 
        ``with respect to any single item of'',
            (2) by striking ``at a location'', and
            (3) in paragraph (1), by striking ``a property'' and 
        inserting ``any such item of property''.
    (b) Effective Date.--The amendments made by this section shall 
apply to property placed in service after December 31, 2019.
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