PUBLIC LAW 109–58—AUG. 8, 2005
119 STAT. 1039
‘‘(1) the new qualified fuel cell motor vehicle credit determined under subsection (b), ‘‘(2) the new advanced lean burn technology motor vehicle credit determined under subsection (c), ‘‘(3) the new qualified hybrid motor vehicle credit determined under subsection (d), and ‘‘(4) the new qualified alternative fuel motor vehicle credit determined under subsection (e). ‘‘(b) NEW QUALIFIED FUEL CELL MOTOR VEHICLE CREDIT.— ‘‘(1) IN GENERAL.—For purposes of subsection (a), the new qualified fuel cell motor vehicle credit determined under this subsection with respect to a new qualified fuel cell motor vehicle placed in service by the taxpayer during the taxable year is— ‘‘(A) $8,000 ($4,000 in the case of a vehicle placed in service after December 31, 2009), if such vehicle has a gross vehicle weight rating of not more than 8,500 pounds, ‘‘(B) $10,000, if such vehicle has a gross vehicle weight rating of more than 8,500 pounds but not more than 14,000 pounds, ‘‘(C) $20,000, if such vehicle has a gross vehicle weight rating of more than 14,000 pounds but not more than 26,000 pounds, and ‘‘(D) $40,000, if such vehicle has a gross vehicle weight rating of more than 26,000 pounds. ‘‘(2) INCREASE FOR FUEL EFFICIENCY.— ‘‘(A) IN GENERAL.—The amount determined under paragraph (1)(A) with respect to a new qualified fuel cell motor vehicle which is a passenger automobile or light truck shall be increased by— ‘‘(i) $1,000, if such vehicle achieves at least 150 percent but less than 175 percent of the 2002 model year city fuel economy, ‘‘(ii) $1,500, if such vehicle achieves at least 175 percent but less than 200 percent of the 2002 model year city fuel economy, ‘‘(iii) $2,000, if such vehicle achieves at least 200 percent but less than 225 percent of the 2002 model year city fuel economy, ‘‘(iv) $2,500, if such vehicle achieves at least 225 percent but less than 250 percent of the 2002 model year city fuel economy, ‘‘(v) $3,000, if such vehicle achieves at least 250 percent but less than 275 percent of the 2002 model year city fuel economy, ‘‘(vi) $3,500, if such vehicle achieves at least 275 percent but less than 300 percent of the 2002 model year city fuel economy, and ‘‘(vii) $4,000, if such vehicle achieves at least 300 percent of the 2002 model year city fuel economy. ‘‘(B) 2002 MODEL YEAR CITY FUEL ECONOMY.—For purposes of subparagraph (A), the 2002 model year city fuel economy with respect to a vehicle shall be determined in accordance with the following tables: ‘‘(i) In the case of a passenger automobile:
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