Sec. 5. Extension and increase of alternative fuel vehicle refueling property credit
69 words·~1 min read·
/bill/115/hr/5959/ih/section-5A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Section 30C(g) of the Internal Revenue Code of 1986 is amended by striking December 31, 2017 and inserting December 31, 2022 . Section 30C(b)(1) of such Code is amended by striking $30,000 and inserting $100,000 . The amendment made by subsection
(a)shall apply to property placed in service after December 31, 2017. The amendment made by subsection
(b)shall apply to taxable years beginning after December 31, 2017.