Sec. 105. Modification of definition of new qualified alternative fuel motor vehicle
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/bill/113/hr/1364/ih/section-105·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Clause
(i)of section 30B(e)(4)(A) (relating to definition of new qualified alternative fuel motor vehicle) is amended to read as follows: which— is a dedicated vehicle that is only capable of operating on an alternative fuel, is a bi-fuel vehicle that is capable of operating on compressed or liquefied natural gas and gasoline or diesel fuel, or is a duel-fuel vehicle that is capable of operating on a mixture of compressed or liquefied natural gas and gasoline or diesel fuel. . Paragraph
(4)of section 30B(e) is amended by adding at the end the following new subparagraph: The term new qualified alternative fuel motor vehicle includes the conversion or repower of a new or used vehicle so that it is capable of operating on an alternative fuel as it was not previously capable of operating on an alternative fuel. A vehicle which has been converted to operate on an alternative fuel shall be treated as new on the date of such conversion for purposes of this section. In the case of a used vehicle which is converted or repowered, nothing in this section shall be construed to require that the motor vehicle be acquired in the year the credit is claimed under this section with respect to such vehicle. . The amendments made by this section shall apply to property placed in service after the date of the enactment of this Act.