[§179A. Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(34)(A), Dec. 19, 2014, 128 Stat. 4042 — repealed] — Inbound Citations

Citations to 26 U.S.C. § 179A as a whole

• 26 U.S.C. § 30C(c)(1)

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  (1) The term “qualified alternative fuel vehicle refueling property” has the same meaning as the term “qualified clean-fuel vehicle refueling property” would have under section 179A if—

  (A) paragraph (1) of section 179A(d) did not apply to property installed on property which is used as the principal residence (within the meaning of section 121) of the taxpayer, and

  (B) only the following were treated as clean-burning fuels for purposes of section 179A(d):

  (i) Any fuel at least 85 percent of the volume of which consists of one or more of the following: ethanol, natural gas, compressed natural gas, liquified natural gas, liquefied petroleum gas, or hydrogen.

  (ii) Any mixture—

  (I) which consists of two or more of the following: biodiesel (as defined in section 40A(d)(1)), diesel fuel (as defined in section 4083(a)(3)), or kerosene, and

  (II) at least 20 percent of the volume of which consists of biodiesel (as so defined) determined without regard to any kerosene in such mixture.

  (iii) Electricity.

  (iv) Any transportation fuel (as defined in section 45Z(d)(5)).
• 26 U.S.C. § 30C(c)(1)(A)

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  (A) paragraph (1) of section 179A(d) did not apply to property installed on property which is used as the principal residence (within the meaning of section 121) of the taxpayer, and
• 26 U.S.C. § 30C(c)(1)(B)

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  (B) only the following were treated as clean-burning fuels for purposes of section 179A(d):

  (i) Any fuel at least 85 percent of the volume of which consists of one or more of the following: ethanol, natural gas, compressed natural gas, liquified natural gas, liquefied petroleum gas, or hydrogen.

  (ii) Any mixture—

  (I) which consists of two or more of the following: biodiesel (as defined in section 40A(d)(1)), diesel fuel (as defined in section 4083(a)(3)), or kerosene, and

  (II) at least 20 percent of the volume of which consists of biodiesel (as so defined) determined without regard to any kerosene in such mixture.

  (iii) Electricity.

  (iv) Any transportation fuel (as defined in section 45Z(d)(5)).
• 26 U.S.C. § 30C(e)(5)

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  (5) Rules similar to the rules of section 179A(e)(4) shall apply.
• 26 U.S.C. § 30C(e)(6)

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  (6) For purposes of this section, any reference to section 179A shall be treated as a reference to such section as in effect immediately before its repeal.