Clean Vehicles Incentive Act of 2013

“45S. Clean-fuel credit with respect to businesses located in nonattainment areas

“(a) In general—For purposes of section 38, in the case of an eligible business the clean-fuel credit determined under this section for the taxable year is the sum of—

“(1) the clean-fuel property credit, plus

“(2) the clean-burning fuel use credit.

“(b) Clean-Fuel property credit

“(1) In general—The clean-fuel property credit is the sum of—

“(A) qualified vehicle property costs, plus

“(B) qualified refueling property costs.

“(2) Qualified vehicle property costs

“(A) In general—For purposes of paragraph (1), the term qualified vehicle property costs means the amount paid or incurred by the eligible business for qualified clean-fuel vehicle property which is placed in service during the taxable year by the eligible business and substantially all of the use of which is in a nonattainment area.

“(B) Limitation—The amount which may be taken into account under subparagraph (A) with respect to any motor vehicle shall not exceed—

“(i) $8,000, in the case of a motor vehicle with a gross vehicle weight rating of not more than 8,500 pounds,

“(ii) $20,000, in the case of a motor vehicle with a gross vehicle weight rating of more than 8,500 pounds but not more than 14,000 pounds,

“(iii) $40,000, in the case of a motor vehicle with a gross vehicle weight rating of more than 14,000 pounds but not more than 26,000 pounds, and

“(iv) $80,000, in the case of a motor vehicle with a gross vehicle weight rating of more than 26,000 pounds.

“(C) Qualified clean-fuel vehicle property—The term qualified clean-fuel vehicle property shall have the meaning given to such term by section 179A(c) (without regard to paragraphs (1)(A) and (3) thereof), except that such term does not include property that is a motor vehicle propelled by a fuel that is not a clean-burning fuel.

“(3) Qualified refueling property costs

“(A) In general—For purposes of paragraph (1), the term qualified refueling property costs means amounts paid or incurred by the eligible business for qualified clean-fuel vehicle refueling property (as defined by section 179A(d)) which is placed in service in a nonattainment area during the taxable year by the eligible business.

“(B) Limitation

“(i) In general—The aggregate cost which may be taken into account under subparagraph (A) with respect to qualified clean-fuel vehicle refueling property placed in service by the eligible business during the taxable year at a location shall not exceed the lesser of—

“(I) $150,000, or

“(II) the cost of such property reduced by the amount described in clause (ii).

“(ii) Reduction for amounts previously taken into account—For purposes of clause (i)(II), the amount described in this clause is the sum of—

“(I) the aggregate amount taken into account under paragraph (1)(B) for all preceding taxable years, and

“(II) the aggregate amount taken into account under section 179A(a)(1)(B) by the taxpayer (or any related person or predecessor) with respect to property placed in service at such location for all preceding taxable years.

“(iii) Special rules—For purposes of this subparagraph, the provisions of subparagraphs (B) and (C) of section 179A(b)(2) shall apply.

“(c) Clean-Burning fuel use credit

“(1) In general—For purposes of subsection (a), the clean-burning fuel use credit is the amount equal to 50 cents for each gasoline gallon equivalent of clean-burning fuel used by an eligible business during the taxable year to propel qualified clean-fuel vehicle property.

“(2) Clean-burning fuel—For purposes of paragraph (1), the term clean-burning fuel has the meaning given to such term by section 179A, except that such term includes compressed natural gas and biodiesel (as defined by section 40A(d)(1)).

“(3) Gasoline gallon equivalent—For purposes of paragraph (1), the term gasoline gallon equivalent means, with respect to any clean burning fuel, the amount (determined by the Secretary) of such fuel having a Btu content of 114,000.

“(d) Other definitions—For purposes of this section—

“(1) Eligible business—The term eligible business means—

“(A) a qualified business entity or a qualified proprietorship (as such terms are defined by section 1397C, determined by substituting “nonattainment area” for “empowerment zone” and “enterprise zone” each place it appears), and

“(B) a trade or business located outside of a nonattainment area, but only with respect to qualified clean-fuel vehicle property used substantially within a nonattainment area.

“(2) Nonattainment area—The term nonattainment area shall have the meaning given to such term by section 171 of the Clean Air Act (42 U.S.C. 7501).

“(e) Denial of double benefit—Except as provided in section 30B(d)(4), no credit shall be allowed under subsection (a) for any expense for which a deduction or credit is allowed under any other provision of this chapter.

“(f) Recapture—The Secretary shall, by regulations, provide for recapturing the benefit under any credit allowable under subsection (a) with respect to any property substantially all of the use of which is not in a nonattainment area.”

“(37) the clean-fuel credit determined under section 45S.”

“(i) Zone clean fuels expenses—No deduction shall be allowed for that portion of expenses for clean-burning fuel otherwise allowable as a deduction for the taxable year which is equal to the amount of the credit determined for such taxable year under section 45S.”

“(x) the credit determined under section 45S.”

“(15) the clean fuels credit determined under section 45S.”

“(4) Vehicles placed in service in nonattainment area after 2012

“(A) In general—No amount shall be allowed as a credit determined under this subsection for any taxable year beginning after 2012 with respect to a new qualified hybrid motor vehicle unless such vehicle is placed in service by an eligible business and substantially all of the use of which is in a nonattainment area.

“(B) Recapture—The Secretary shall, by regulations, provide for recapturing the benefit under any credit allowable under subsection (a) by reason of subparagraph (A) with respect to any property substantially all of the use of which is not in a nonattainment area.

“(C) Phaseout not to apply—For purposes of this subsection, subsection (f) shall not apply.

“(D) Definitions—For purposes of this subsection, the terms eligible business and nonattainment area have the meanings given such terms by section 45S(d).”

“(3) in the case of a new qualified hybrid motor vehicle (as described in subsection (d)(2)(B))—

“(A) December 31, 2009, and before January 1, 2013, or

“(B) December 31, 2012, and before January 1, 2018.”