26 U.S. Code § 30C - Alternative fuel vehicle refueling property credit

References in Text

Section 179A as in effect immediately before its repeal, referred to in subsec. (e)(7), means section 179A of this title as in effect before it was repealed by Pub.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

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 2015 Amendment

Pub. L. 114–113, div. Q, title I, § 182(b), Dec. 18, 2015, 129 Stat. 3072, provided that:

Effective Date of 2014 Amendment

Pub. L. 113–295, div. A, title I, § 161(b), Dec. 19, 2014, 128 Stat. 4023, provided that:

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 2013 Amendment

Pub. L. 112–240, title IV, § 402(b), Jan. 2, 2013, 126 Stat. 2337, provided that:

Effective Date of 2010 Amendment

Pub. L. 111–312, title VII, § 711(b), Dec. 17, 2010, 124 Stat. 3315, provided that:

Effective Date of 2009 Amendment

Pub. L. 111–5, div. B, title I, § 1123(b), Feb. 17, 2009, 123 Stat. 325, provided that:

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:

Effective Date of 2007 Amendment

Pub. L. 110–172, § 6(e), Dec. 29, 2007, 121 Stat. 2481, provided that:

Effective Date of 2005 Amendment

Amendment by section 402(k) of Pub. L. 109–135 effective as if included in the provision of the Energy Policy Act of 2005, Pub. L. 109–58, to which such amendment relates, see section 402(m)(1) of Pub. L. 109–135, set out as an Effective and Termination Dates of 2005 Amendments note under section 23 of this title.

Effective Date

Pub. L. 109–58, title XIII, § 1342(c), Aug. 8, 2005, 119 Stat. 1051, provided that: