PUBLIC LAW 109–58—AUG. 8, 2005
119 STAT. 1049
‘‘(1) IN GENERAL.—Except as provided in paragraph (2), the Secretary shall promulgate such regulations as necessary to carry out the provisions of this section. ‘‘(2) COORDINATION IN PRESCRIPTION OF CERTAIN REGULATIONS.—The Secretary of the Treasury, in coordination with the Secretary of Transportation and the Administrator of the Environmental Protection Agency, shall prescribe such regulations as necessary to determine whether a motor vehicle meets the requirements to be eligible for a credit under this section. ‘‘(j) TERMINATION.—This section shall not apply to any property purchased after— ‘‘(1) in the case of a new qualified fuel cell motor vehicle (as described in subsection (b)), December 31, 2014, ‘‘(2) in the case of a new advanced lean burn technology motor vehicle (as described in subsection (c)) or a new qualified hybrid motor vehicle (as described in subsection (d)(2)(A)), December 31, 2010, ‘‘(3) in the case of a new qualified hybrid motor vehicle (as described in subsection (d)(2)(B)), December 31, 2009, and ‘‘(4) in the case of a new qualified alternative fuel vehicle (as described in subsection (e)), December 31, 2010.’’. (b) CONFORMING AMENDMENTS.— (1) Section 38(b), as amended by this Act, is amended by striking ‘‘plus’’ at the end of paragraph (23), by striking the period at the end of paragraph (24) and inserting ‘‘, and’’, and by adding at the end the following new paragraph: ‘‘(25) the portion of the alternative motor vehicle credit to which section 30B(g)(1) applies.’’. (2) Section 1016(a), as amended by this Act, is amended by striking ‘‘and’’ at the end of paragraph (34), by striking the period at the end of paragraph (35) and inserting ‘‘, and’’, and by adding at the end the following new paragraph: ‘‘(36) to the extent provided in section 30B(h)(4).’’. (3) Section 55(c)(2), as amended by this Act, is amended by inserting ‘‘30B(g)(2),’’ after ‘‘30(b)(2),’’. (4) Section 6501(m) is amended by inserting ‘‘30B(h)(9),’’ after ‘‘30(d)(4),’’. (5) The table of sections for subpart B of part IV of subchapter A of chapter 1 is amended by inserting after the item relating to section 30A the following new item: ‘‘Sec. 30B. Alternative motor vehicle credit.’’.
(c) EFFECTIVE DATE.—The amendments made by this section shall apply to property placed in service after December 31, 2005, in taxable years ending after such date.
26 USC 30B note.
SEC. 1342. CREDIT FOR INSTALLATION OF ALTERNATIVE FUELING STATIONS.
(a) IN GENERAL.—Subpart B of part IV of subchapter A of chapter 1 (relating to other credits), as amended by this Act, is amended by adding at the end the following new section: ‘‘SEC. 30C. ALTERNATIVE FUEL VEHICLE REFUELING PROPERTY CREDIT.
‘‘(a) CREDIT ALLOWED.—There shall be allowed as a credit against the tax imposed by this chapter for the taxable year an amount equal to 30 percent of the cost of any qualified alternative
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