[Congressional Bills 116th Congress]
[From the U.S. Government Publishing Office]
[S. 3735 Introduced in Senate (IS)]

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116th CONGRESS
  2d Session
                                S. 3735

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


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                   IN THE SENATE OF THE UNITED STATES

                              May 14, 2020

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

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                                 A BILL


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

    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 ``Securing America's Clean Fuels 
Infrastructure''.

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, 2020'' and 
inserting ``December 31, 2028''.
    (b) Effective Date.--The amendments made by this section shall 
apply to property placed in service after December 31, 2020.

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 ``$30,000 in the case of 
        a property'' and inserting ``$200,000 in the case of 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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