12 2 STA T .38 3 9PUBLIC LA W 11 0– 3 4 3 —O CT. 3 , 2008 (D)Section26 ( a )( 1 ) , a s a m en d ed by section 1 0 6, is amended by st r i k in g‘ ‘and 2 5 D ’ ’ and inserting ‘‘25D, and 3 0D’’ . ( E ) Section 1 4 00 C (d)(2) is amended by striking ‘‘and 25D’’ and inserting ‘‘25D, and 30D’’. (2) Section 1016(a) is amended by striking ‘‘and’’ at t h e end o fp aragraph (35), by striking the period at the end of paragraph (36) and inserting ‘‘, and’’, and by adding at the end the fo l lo w ing new paragraph
‘‘(3 7 )tothee x tent pro v ided in section 30D(e)(4).’’. (3) Section 6501(m) is amended by inserting ‘‘30D(e)( 9 ),’’ after ‘‘30C(e)(5),’’. (4) T he table of sections for s u bpart B of part IV of sub - chapter A of chapter 1 is amended by adding at the end the following new item: ‘ ‘ Sec.30D . N e wqualif ie dp lu g- i n elec tr ic dri v e mo tor ve h icle s . ’ ’. (e) E F F ECTIV ED A TE. — The amendments made by this section shall apply to taxable years beginning after December 31, 200 8 . (f) A P P L ICATI ON OFE G T R RAS U N S ET.—The amendment made by subsection (d)(1)(A) shall be sub j ect to title I X of the Economic Growth and Tax Relief Reconciliation Act of 2001 in the same manner as the provision of such Act to which such amendment relates. SEC.206 .E X C LU S IONFR O MH E AVYT RUC K TAX FOR I D LIN G REDUC - TION UNITS AND ADVANCED INSULATION. (a) IN GENE R AL.—Section 4053 is amended by adding at the end the following new paragraphs: ‘‘(9) I D LIN G REDUCTION DEVICE.—Any device or system of devices which— ‘‘(A) is designed to provide to a vehicle those services (such as heat, air conditioning, or electricity) that would otherwise re q uire the operation of the main drive engine while the vehicle is temporarily parked or remains sta- tionary using one or more devices affixed to a tractor, and ‘‘(B) is determined by the Administrator of the Environ- mental P rotection Agency, in consultation with the Sec- retary of Energy and the Secretary of Transportation, to reduce idling of such vehicle at a motor vehicle rest stop or other location where such vehicles are temporarily parked or remain stationary. ‘‘(10) ADVANCED INSULATION.—Any insulation that has an R value of not less than R35 per inch.’’. (b) EFFECTIVE DATE.—The amendment made by this section shall apply to sales or installations after the date of the enactment of this Act. SEC. 20 7 . ALTERNATIVE FUEL VEHICLE REFUELING P ROPERTY CREDIT. (a) E X TENSION OF CREDIT.—Paragraph (2) of section 30C(g) is amended by striking ‘‘December 31, 2009’’ and inserting ‘‘December 31, 2010’’. (b) INCLUSION OF ELECTRICIT Y AS A CLEAN-BURNING F UEL.— Section 30C(c)(2) is amended by adding at the end the following new subparagraph: ‘‘(C) Electricity.’’. Ap p licab ili ty.26USC4053no t e . 26 USC 24 note. Applicability. 26 USC 24 note. 26 USC 1 400C.
�
