106 STAT. 3018 PUBLIC LAW 102-486—OCT. 24, 1992 emissions-related certification, testing, and warranty requirements. " (3) EXCEPTION FOR QUALIFIED ELECTRIC VEHICLES. — The term 'qualified clean-fiiel vehicle property* does not include any qualified electric vehicle (as defined in section 30(c)). "(d) QUALIFIED CLEAN-FUEL VEHICLE REFUELING PROPERTY DEFINED. — For purposes of this section, the term 'qualified cleanfiiel vehicle refiieling property* means any property (not including a building and its structural components) if— "(1) such property is of a character subject to the allowance for depreciation, "(2) the original use of such property begins with the taxpayer, and "(3) such property is— "(A) for the storage or dispensing of a clean-burning fuel into the fuel tank of a motor vehicle propelled by such fiiel, but only if the storage or dispensing of the fiiel is at the point where such fuel is delivered into the fuel tank of the motor vehicle, or "(B) for the recharging of motor vehicles propelled by electricity, but only if the property is located at the point where the motor vehicles are recharged. " (e) OTHER DEFINITIONS AND SPECIAL RULES.— For purposes of this section— "(1) CLEAN-BURNING FUEL.—The term 'clean-burning fuel' means— "(A) natural gas, "(B) liquefied natural gas, "(C) liquefied petroleum gas, "(D) hydrogen, "(E) electricity, and "(F) any other fuel at least 85 jpercent of which is 1 or more of the following: methanol, ethanol, any other alcohol, or ether. "(2) MOTOR VEHICLE.— The term 'motor vehicle' means any vehicle which is manufactured primarily for use on public streets, roads, and highways (not including a vehicle operated exclusively on a rail or rails) and which has at least 4 wheels. " (3) COST OF RETROFIT PARTS INCLUDES COST OF INSTALLA- TION. —The cost of any qualified clean-fuel vehicle property referred to in subsection (c)(1)(A) shall include the cost of the original installation of such property. Regulations. "(4) RECAPTURE.— The Secretary shall, by regulations, provide for recapturing the benefit of any deduction allowable under subsection (a) with respect to any property which ceases to be property eligible for such deduction. "(5) PROPERTY USED OUTSIDE UNITED STATES, ETC, NOT QUALIFIED.—No deduction shall be allowed under subsection (a) with respect to any property referred to in section 50(b) or with respect to the portion of the cost of any property taken into account under section 179. " (6) BASIS REDUCTION.— "(A) IN GENERAL.— For purposes of this title, the basis of any property shall be reduced by the portion of the cost of such property taken into account under subsection (a).
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