To amend the Internal Revenue Code of 1986 to extend the deduction for qualified clean-fuel vehicle refueling property and to amend the Clean Air Act to make ethanol fuels more available to motorists.

Amends the Internal Revenue Code to: (1) extend through 2013 the tax deduction for qualified clean-fuel vehicle refueling property; and (2) provide for a phaseout of the tax deduction for qualified clean-fuel vehicle refueling property placed in service after December 31, 2010.

Amends the Clean Air Act to require retail gasoline service centers with eight or more pumps to operate at least one pump for the retail sale of fuel containing at least 85 percent ethanol.

[Congressional Bills 109th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3274 Introduced in House (IH)]






109th CONGRESS
  1st Session
                                H. R. 3274

To amend the Internal Revenue Code of 1986 to extend the deduction for 
qualified clean-fuel vehicle refueling property and to amend the Clean 
       Air Act to make ethanol fuels more available to motorists.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             July 13, 2005

Mr. Saxton (for himself and Mr. Gerlach) introduced the following bill; 
which was referred to the Committee on Ways and Means, and in addition 
      to the Committee on Energy and Commerce, for a period to be 
subsequently determined by the Speaker, in each case for consideration 
  of such provisions as fall within the jurisdiction of the committee 
                               concerned

_______________________________________________________________________

                                 A BILL


 
To amend the Internal Revenue Code of 1986 to extend the deduction for 
qualified clean-fuel vehicle refueling property and to amend the Clean 
       Air Act to make ethanol fuels more available to motorists.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. EXTENSION OF DEDUCTION FOR QUALIFIED CLEAN-FUEL VEHICLE 
              REFUELING PROPERTY.

    (a) In General.--Subsection (f) of section 179A of the Internal 
Revenue Code of 1986 (relating to termination) is amended to read as 
follows:
    ``(f) Termination.-- This section shall not apply to--
            ``(1) any qualified clean-fuel vehicle property placed in 
        service after December 31, 2006, or
            ``(2) any qualified clean-fuel vehicle refueling property 
        placed in service after December 31, 2013.''.
    (b) Phaseout for Qualified Clean-Fuel Vehicle Refueling Property.--
Paragraph (2) of section 179A(b) of such Code (relating to qualified 
clean-fuel vehicle refueling property) is amended by adding at the end 
the following new subparagraph:
                    ``(D) Phaseout.--
                            ``(i) In general.--In the case of any 
                        qualified clean-fuel vehicle refueling property 
                        placed in service after December 31, 2010, the 
                        limit otherwise allowable under subparagraph 
                        (A) shall be reduced by the applicable 
                        percentage.
                            ``(ii) Applicable percentage.--For purposes 
                        of clause (i), the applicable percentage is the 
                        percentage determined in accordance with the 
                        following table:


 
                                                                 The
                                                              applicable
      ``In the case of property placed in service in:         percentage
                                                                 is:
 
2011.......................................................   25 percent
2012.......................................................   50 percent
2013.......................................................           75
                                                              percent''.
 

    (c) Effective Date.--The amendments made by this section shall 
apply to property placed in service after December 31, 2006.

SEC. 2. AVAILABILITY OF ETHANOL FUEL TO MOTORISTS.

    Section 211 of the Clean Air Act (42 U.S.C.7545) is amended by 
adding the following at the end thereof:
    ``(p) Availability of Enthanol Fuel to Motorists.--Beginning on the 
date that is 5 years after the date of the enactment of this 
subsection, each person selling gasoline at retail at a location where 
there are eight or more pumps for dispensing fuel to motor vehicles 
shall operate at least one pump at that location for the sale at retail 
of a fuel containing at least 85 percent ethanol.''.
                                 <all>