Sec. 40403. EXTENSION OF CREDIT FOR NEW QUALIFIED FUEL CELL MOTOR VEHICLES

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## SEC. 40403 EXTENSION OF CREDIT FOR NEW QUALIFIED FUEL CELL MOTOR VEHICLES ###

(a)In General Section 30B(k)(1) is amended by striking “December 31, 2016” and inserting “December 31, 2017”. ###

(b)Effective Date **[**[26 U.S.C. 30B note](/us/usc/t26/s30B)**]** The amendment made by this section shall apply to property purchased after December 31, 2016.

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26 USC 30B

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Sec. 40403

EXTENSION OF CREDIT FOR NEW QUALIFIED FUEL CELL MOTOR VEHICLES

Cite26 USC 30B

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