Clean Fuel Infrastructure Act

II 116TH CONGRESS 1ST SESSION S. 2038 To amend the Internal Revenue Code of 1986 to extend the credit for alternative fuel vehicle refueling property, and for other purposes. IN THE SENATE OF THE UNITED STATES JUNE 27, 2019 Ms. CORTEZ MASTO (for herself, Ms. SMITH, and Mrs. GILLIBRAND) intro- duced the following bill; which was read twice and referred to the Com- mittee on Finance A BILL To amend the Internal Revenue Code of 1986 to extend the credit for alternative fuel vehicle refueling property, and for other purposes. Be it enacted by the Senate and House of Representa- 1 tives of the United States of America in Congress assembled, 2 SECTION 1. SHORT TITLE. 3 This Act may be cited as the ‘‘Clean Fuel Infrastruc- 4 ture Act’’. 5 SEC. 2. EXTENSION OF CREDIT FOR ALTERNATIVE FUEL 6 VEHICLE REFUELING PROPERTY. 7 (a) IN GENERAL.—Subsection (g) of section 30C of 8 the Internal Revenue Code of 1986 is amended by striking 9 VerDate Sep 11 2014 03:32 Jul 03, 2019 Jkt 089200 PO 00000 Frm 00001 Fmt 6652 Sfmt 6201 E:\BILLS\S2038.IS S2038 kjohnson on DSK79L0C42 with BILLS 2 •S 2038 IS ‘‘December 31, 2017’’ and inserting ‘‘December 31, 1 2021’’. 2 (b) EFFECTIVE DATE.—The amendments made by 3 this section shall apply to property placed in service after 4 December 31, 2017. 5 SEC. 3. MODIFICATION OF CREDIT LIMITATION. 6 (a) IN GENERAL.—Subsection (b) of section 30C of 7 the Internal Revenue Code of 1986 is amended— 8 (1) by striking ‘‘with respect to all’’ and insert- 9 ing ‘‘with respect to any single item of’’, 10 (2) by striking ‘‘at a location’’, and 11 (3) in paragraph (1), by striking ‘‘a property’’ 12 and inserting ‘‘any such item of property’’. 13 (b) EFFECTIVE DATE.—The amendments made by 14 this section shall apply to property placed in service after 15 December 31, 2019. 16 Æ VerDate Sep 11 2014 03:32 Jul 03, 2019 Jkt 089200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6301 E:\BILLS\S2038.IS S2038 kjohnson on DSK79L0C42 with BILLS