Sec. 415. Extension and modification of the alternative fuel vehicle refueling property credit
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Section 30C of the Internal Revenue Code of 1986 is amended— by amending subsection
(c)to read as follows: For purposes of this section, the term qualified alternative fuel vehicle refueling property means any of the following: A pump or blender pump that is capable of dispensing a fuel mixture that is at least 50 percent ethanol. A pump or blender pump that is capable of dispensing a fuel mixture that is at least 50 percent biodiesel or renewable diesel. A pump that is capable of dispensing a biofuel and petroleum blend, at least 50 percent of which is a renewable fuel (as defined in section 211(o)(1) of the Clean Air Act ( 42 U.S.C. 7545(o)(1) )). A direct current electric charging station with a power rating of at least 40 kilowatts. An alternating current electric charging station with a voltage rating between 208 volts and 240 volts and a power rating between 2.5 kilowatts and 20 kilowatts. Hydrogen fuel-cell refilling infrastructure. Any other infrastructure that the Administrator may prescribe by regulation that is capable of dispensing a fuel that is not less than a 50-percent mixture of a renewable fuel (as defined in section 211(o)(1) of the Clean Air Act ( 42 U.S.C. 7545(o)(1) )). , in subsection (e)— by striking paragraphs
(5)through (7), and by inserting after paragraph
(4)the following new paragraph: The Secretary shall, by regulations, provide for recapturing the benefit of any credit allowable under subsection
(a)with respect to any property which ceases to be property eligible for such credit. , and by amending subsection
(g)to read as follows: This section shall not apply to any property placed in service after December 31, 2024. . The amendments made by this section shall apply to property placed in service after December 31, 2016.
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Sec. 415
Extension and modification of the alternative fuel vehicle refueling property credit
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