US Codex
Bill
Notes

Clean Fuel Infrastructure Act

S. 2038 · 116th Congress · Jun 27, 2019 · Lineage

A BILL

To amend the Internal Revenue Code of 1986 to extend the credit for alternative fuel vehicle refueling property, and for other purposes.

1. Short title

This Act may be cited as the “Clean Fuel Infrastructure Act”.

2. Extension of credit for alternative fuel vehicle refueling property

(a)
In general— Subsection (g) of section 30C of the Internal Revenue Code of 1986 is amended by striking “December 31, 2017” and inserting “December 31, 2021”.
(b)
Effective date— The amendments made by this section shall apply to property placed in service after December 31, 2017.

3. Modification of credit limitation

(a)
In general— Subsection (b) of section 30C of the Internal Revenue Code of 1986 is amended—
(1)
by striking “with respect to all” and inserting “with respect to any single item of”,
(2)
by striking “at a location”, and
(3)
in paragraph (1), by striking “a property” and inserting “any such item of property”.
(b)
Effective date— The amendments made by this section shall apply to property placed in service after December 31, 2019.