References in Text
Section 179A as in effect immediately before its repeal, referred to in subsec. (e)(6), means section 179A of this title as in effect before it was repealed by Pub. L. 113–295, div. A, title II, § 221(a)(34)(A), Dec, 19, 2014, 128 Stat. 4042, effective Dec. 19, 2014.
Amendments
2019—Subsec. (g). Pub. L. 116–94 substituted “December 31, 2020” for “December 31, 2017”.
2018—Subsec. (e)(6), (7). Pub. L. 115–141 redesignated par. (7) as (6) and struck out former par. (6) which related to special rule for property placed in service during 2009 and 2010.
Subsec. (g). Pub. L. 115–123 substituted “December 31, 2017” for “December 31, 2016”.
2015—Subsec. (g). Pub. L. 114–113 substituted “December 31, 2016” for “December 31, 2014”.
2014—Subsec. (e)(1). Pub. L. 113–295, § 218(b), amended par. (1) generally. Prior to amendment, text read as follows: “The basis of any property shall be reduced by the portion of the cost of such property taken into account under subsection (a).”
Subsec. (e)(7). Pub. L. 113–295, § 221(a)(34)(B), added par. (7).
Subsec. (g). Pub. L. 113–295, § 161(a), substituted “placed in service after December 31, 2014.” for “placed in service—
“(1) in the case of property relating to hydrogen, after December 31, 2014, and
“(2) in the case of any other property, after December 31, 2013.”
2013—Subsec. (g)(2). Pub. L. 112–240 substituted “December 31, 2013” for “December 31, 2011.”.
2010—Subsec. (g)(2). Pub. L. 111–312 substituted “December 31, 2011.” for “December 31, 2010”.
2009—Subsec. (d)(2)(A). Pub. L. 111–5, § 1144(b)(2), substituted “section 27” for “sections 27 and 30B”.
Pub. L. 111–5, § 1142(b)(3), struck out “, 30,” before “and 30B”.
Subsec. (e)(6). Pub. L. 111–5, § 1123(a), added par. (6).
2008—Subsec. (c)(2)(C). Pub. L. 110–343, § 207(b), added subpar. (C).
Subsec. (g)(2). Pub. L. 110–343, § 207(a), substituted “December 31, 2010” for “December 31, 2009”.
2007—Subsec. (b). Pub. L. 110–172, § 6(b)(1), reenacted heading without change and amended introductory provisions generally. Prior to amendment, introductory provisions read as follows: “The credit allowed under subsection (a) with respect to any alternative fuel vehicle refueling property shall not exceed—”.
Subsec. (c). Pub. L. 110–172, § 6(b)(2), reenacted heading without change and amended text generally. Prior to amendment, text read as follows:
“(1) In general.—Except as provided in paragraph (2), the term ‘qualified alternative fuel vehicle refueling property’ has the meaning given to such term by section 179A(d), but only with respect to any fuel—
“(A) at least 85 percent of the volume of which consists of one or more of the following: ethanol, natural gas, compressed natural gas, liquefied natural gas, liquefied petroleum gas, or hydrogen, or
“(B) any mixture of biodiesel (as defined in section 40A(d)(1)) and diesel fuel (as defined in section 4083(a)(3)), determined without regard to any use of kerosene and containing at least 20 percent biodiesel.
“(2) Residential property.—In the case of any property installed on property which is used as the principal residence (within the meaning of section 121) of the taxpayer, paragraph (1) of section 179A(d) shall not apply.”
2005—Subsec. (d)(2)(A). Pub. L. 109–135, § 412(d), substituted “regular tax liability (as defined in section 26(b))” for “regular tax”.
Subsec. (e)(2). Pub. L. 109–135, § 402(k), inserted at end “For purposes of subsection (d), property to which this paragraph applies shall be treated as of a character subject to an allowance for depreciation.”
Effective Date of 2014 Amendment
Pub. L. 113–295, div. A, title I, § 161(b), Dec. 19, 2014, 128 Stat. 4023, provided that:
“The amendment made by this section [amending this section] shall apply to property placed in service after December 31, 2013.”
Amendment by section 218(b) of Pub. L. 113–295 effective as if included in the provision of the Energy Tax Incentives Act of 2005, Pub. L. 109–58, title XIII, to which such amendment relates, see section 218(c) of Pub. L. 113–295, set out as a note under section 30B of this title.
Amendment by section 221(a)(34)(B) of Pub. L. 113–295 effective Dec. 19, 2014, subject to a savings provision, see section 221(b) of Pub. L. 113–295, set out as a note under section 1 of this title.
Effective Date of 2009 Amendment
Pub. L. 111–5, div. B, title I, § 1123(b), Feb. 17, 2009, 123 Stat. 325, provided that:
“The amendment made by this section [amending this section] shall apply to taxable years beginning after December 31, 2008.”
Amendment by section 1142(b)(3) of Pub. L. 111–5 applicable to vehicles acquired after Feb. 17, 2009, see section 1142(c) of Pub. L. 111–5, set out as an Effective and Termination Dates of 2009 Amendment note under section 24 of this title.
Amendment by section 1144(b)(2) of Pub. L. 111–5 applicable to taxable years beginning after Dec. 31, 2008, see section 1144(c) of Pub. L. 111–5, set out as an Effective and Termination Dates of 2009 Amendment note under section 24 of this title.
Effective Date of 2008 Amendment
Pub. L. 110–343, div. B, title II, § 207(c), Oct. 3, 2008, 122 Stat. 3840, provided that:
“The amendments made by this section [amending this section] shall apply to property placed in service after the date of the enactment of this Act [Oct. 3, 2008], in taxable years ending after such date.”
Effective Date of 2007 Amendment
Pub. L. 110–172, § 6(e), Dec. 29, 2007, 121 Stat. 2481, provided that:
“(2) Nonapplication of exemption for off-highway business use.—
The amendment made by subsection (d)(3) [amending
section 4041 of this title] shall apply to fuel sold for use or used after the date of the enactment of this Act [
Dec. 29, 2007].
“(3) Amendment made by the safetea–lu.—
The amendment made by subsection (d)(2)(C)(ii) [amending
section 4082 of this title] shall take effect as if included in section 11161 of the SAFETEA–LU [
Pub. L. 109–59].”
Effective Date
Pub. L. 109–58, title XIII, § 1342(c), Aug. 8, 2005, 119 Stat. 1051, provided that:
“The amendments made by this section [enacting this section and amending sections
38,
55,
1016, and
6501 of this title] shall apply to property placed in service after
December 31, 2005, in taxable years ending after such date.”
Savings Provision
For provisions that nothing in amendment by Pub. L. 115–141 be construed to affect treatment of certain transactions occurring, property acquired, or items of income, loss, deduction, or credit taken into account prior to Mar. 23, 2018, for purposes of determining liability for tax for periods ending after Mar. 23, 2018, see section 401(e) of Pub. L. 115–141, set out as a note under section 23 of this title.
