To amend the Internal Revenue Code of 1986 to provide additional incentives for the use of clean-fuel vehicles by enterprise zone businesses within empowerment zones and enterprise communities.

Amends the Internal Revenue Code to establish, for the use of clean-fuel vehicles by enterprise zone businesses, an empowerment zone clean fuels credit equal to the sum of the: (1) empowerment zone clean-fuel property credit; and (2) empowerment zone clean-burning fuel use credit.