1. Permanent extension of qualified fuel cell motor vehicles credit
In general— Section 30B(k) of the Internal Revenue Code of 1986 is amended by striking paragraph (1) and by redesignating paragraphs (2), (3), and (4) as paragraphs (1), (2), and (3), respectively.
Effective date— The amendment made by this section shall apply to property purchased after December 31, 2017.