[Congressional Bills 117th Congress]
[From the U.S. Government Publishing Office]
[S. 975 Introduced in Senate (IS)]

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117th CONGRESS
  1st Session
                                 S. 975

  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

                             March 25, 2021

Mr. Carper (for himself, Mr. Burr, Ms. Cortez Masto, and Ms. Stabenow) 
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 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 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, 2021'' and 
inserting ``December 31, 2029''.
    (b) Effective Date.--The amendments made by this section shall 
apply to property placed in service after December 31, 2021.

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, 2020.
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