HR 6 EAS1S/PP
‘‘(C) the original use of which commences
1
with the taxpayer,
2
‘‘(D) which is acquired for use or lease by
3
the taxpayer and not for resale, and
4
‘‘(E) which is made by a manufacturer.
5
‘‘(c) N
EW
Q
UALIFIED
H
YBRID
M
OTOR
V
EHICLE
C
RED
-
6
IT
.—
7
‘‘(1) I
N GENERAL
.—For purposes of subsection
8
(a), the new qualified hybrid motor vehicle credit de-
9
termined under this subsection with respect to a new
10
qualified hybrid motor vehicle placed in service by the
11
taxpayer during the taxable year is the credit amount
12
determined under paragraph (2).
13
‘‘(2) C
REDIT AMOUNT
.—
14
‘‘(A) I
N GENERAL
.—The credit amount de-
15
termined under this paragraph shall be deter-
16
mined in accordance with the following tables:
17
‘‘(i) In the case of a new qualified hy-
18
brid motor vehicle which is a passenger
19
automobile or light truck and which pro-
20
vides the following percentage of the max-
21
imum available power:
22
‘‘If percentage of the maximum
available power is:
The credit amount is:
At least 5 percent but less than 10 percent .................................
$250
At least 10 percent but less than 20 percent ...............................
$500
At least 20 percent but less than 30 percent ...............................
$750
At least 30 percent .........................................................................
$1,000.
†
746
HR 6 EAS1S/PP
‘‘(ii) In the case of a new qualified hy-
1
brid motor vehicle which is a heavy duty
2
hybrid motor vehicle and which provides the
3
following percentage of the maximum avail-
4
able power:
5
‘‘(I) If such vehicle has a gross ve-
6
hicle weight rating of not more than
7
14,000 pounds:
8
‘‘If percentage of the maximum
available power is:
The credit amount is:
At least 20 percent but less than 30 percent ...............................
$1,000
At least 30 percent but less than 40 percent ...............................
$1,750
At least 40 percent but less than 50 percent ...............................
$2,000
At least 50 percent but less than 60 percent ...............................
$2,250
At least 60 percent .........................................................................
$2,500.
‘‘(II) If such vehicle has a gross
9
vehicle weight rating of more than
10
14,000 but not more than 26,000
11
pounds:
12
‘‘If percentage of the maximum
available power is:
The credit amount is:
At least 20 percent but less than 30 percent ...............................
$4,000
At least 30 percent but less than 40 percent ...............................
$4,500
At least 40 percent but less than 50 percent ...............................
$5,000
At least 50 percent but less than 60 percent ...............................
$5,500
At least 60 percent .........................................................................
$6,000.
‘‘(III) If such vehicle has a gross
13
vehicle weight rating of more than
14
26,000 pounds:
15
‘‘If percentage of the maximum
available power is:
The credit amount is:
At least 20 percent but less than 30 percent ...............................
$6,000
At least 30 percent but less than 40 percent ...............................
$7,000
At least 40 percent but less than 50 percent ...............................
$8,000
At least 50 percent but less than 60 percent ...............................
$9,000
At least 60 percent .........................................................................
$10,000.
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HR 6 EAS1S/PP
‘‘(B) I
NCREASE FOR FUEL EFFICIENCY
.—
1
‘‘(i) A
MOUNT
.—The amount deter-
2
mined under subparagraph (A)(i) with re-
3
spect to a new qualified hybrid motor vehi-
4
cle which is a passenger automobile or light
5
truck shall be increased by—
6
‘‘(I) $500, if such vehicle achieves
7
at least 125 percent but less than 150
8
percent of the 2000 model year city
9
fuel economy,
10
‘‘(II) $1,000, if such vehicle
11
achieves at least 150 percent but less
12
than 175 percent of the 2000 model
13
year city fuel economy,
14
‘‘(III) $1,500, if such vehicle
15
achieves at least 175 percent but less
16
than 200 percent of the 2000 model
17
year city fuel economy,
18
‘‘(IV) $2,000, if such vehicle
19
achieves at least 200 percent but less
20
than 225 percent of the 2000 model
21
year city fuel economy,
22
‘‘(V) $2,500, if such vehicle
23
achieves at least 225 percent but less
24
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HR 6 EAS1S/PP
than 250 percent of the 2000 model
1
year city fuel economy, and
2
‘‘(VI) $3,000, if such vehicle
3
achieves at least 250 percent of the
4
2000 model year city fuel economy.
5
‘‘(ii) 2000
MODEL
YEAR
CITY
FUEL
6
ECONOMY
.—For purposes of clause (i), the
7
2000 model year city fuel economy with re-
8
spect to a vehicle shall be determined using
9
the tables provided in subsection (b)(2)(B)
10
with respect to such vehicle.
11
‘‘(C) I
NCREASE FOR ACCELERATED EMIS
-
12
SIONS PERFORMANCE
.—The amount determined
13
under subparagraph (A)(ii) with respect to an
14
applicable heavy duty hybrid motor vehicle shall
15
be increased by the increased credit amount de-
16
termined in accordance with the following tables:
17
‘‘(i) In the case of a vehicle which has
18
a gross vehicle weight rating of not more
19
than 14,000 pounds:
20
‘‘If the model year is:
The increased credit amount is:
2002 ................................................................................................
$3,500
2003 ................................................................................................
$3,000
2004 ................................................................................................
$2,500
2005 ................................................................................................
$2,000
2006 ................................................................................................
$1,500.
‘‘(ii) In the case of a vehicle which has
21
a gross vehicle weight rating of more than
22
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HR 6 EAS1S/PP
14,000 pounds but not more than 26,000
1
pounds:
2
‘‘If the model year is:
The increased credit amount is:
2002 ................................................................................................
$9,000
2003 ................................................................................................
$7,750
2004 ................................................................................................
$6,500
2005 ................................................................................................
$5,250
2006 ................................................................................................
$4,000.
‘‘(iii) In the case of a vehicle which has
3
a gross vehicle weight rating of more than
4
26,000 pounds:
5
‘‘If the model year is:
The increased credit amount is:
2002 ................................................................................................
$14,000
2003 ................................................................................................
$12,000
2004 ................................................................................................
$10,000
2005 ................................................................................................
$8,000
2006 ................................................................................................
$6,000.
‘‘(D) D
EFINITIONS
.—
6
‘‘(i) A
PPLICABLE HEAVY DUTY HYBRID
7
MOTOR VEHICLE
.—For purposes of subpara-
8
graph (C), the term ‘applicable heavy duty
9
hybrid motor vehicle’ means a heavy duty
10
hybrid motor vehicle which is powered by
11
an internal combustion or heat engine
12
which is certified as meeting the emission
13
standards set in the regulations prescribed
14
by the Administrator of the Environmental
15
Protection Agency for 2007 and later model
16
year diesel heavy duty engines, or for 2008
17
and later model year ottocycle heavy duty
18
engines, as applicable.
19
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750
HR 6 EAS1S/PP
‘‘(ii) H
EAVY DUTY HYBRID MOTOR VE
-
1
HICLE
.—For purposes of this paragraph,
2
the term ‘heavy duty hybrid motor vehicle’
3
means a new qualified hybrid motor vehicle
4
which has a gross vehicle weight rating of
5
more than 10,000 pounds and draws pro-
6
pulsion energy from both of the following
7
onboard sources of stored energy:
8
‘‘(I) An internal combustion or
9
heat engine using consumable fuel
10
which, for 2002 and later model vehi-
11
cles, has received a certificate of con-
12
formity under the Clean Air Act and
13
meets or exceeds a level of not greater
14
than 3.0 grams per brake horsepower–
15
hour of oxides of nitrogen and 0.01 per
16
brake horsepower–hour of particulate
17
matter.
18
‘‘(II) A rechargeable energy stor-
19
age system.
20
‘‘(iii) M
AXIMUM AVAILABLE POWER
.—
21
‘‘(I) P
ASSENGER AUTOMOBILE OR
22
LIGHT TRUCK
.—For purposes of sub-
23
paragraph (A)(i), the term ‘maximum
24
available power’ means the maximum
25
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751
HR 6 EAS1S/PP
power available from the rechargeable
1
energy storage system, during a stand-
2
ard 10 second pulse power or equiva-
3
lent test, divided by such maximum
4
power and the SAE net power of the
5
heat engine.
6
‘‘(II) H
EAVY DUTY HYBRID MOTOR
7
VEHICLE
.—For purposes of subpara-
8
graph (A)(ii), the term ‘maximum
9
available power’ means the maximum
10
power available from the rechargeable
11
energy storage system, during a stand-
12
ard 10 second pulse power or equiva-
13
lent test, divided by the vehicle’s total
14
traction power. The term ‘total trac-
15
tion power’ means the sum of the peak
16
power from the rechargeable energy
17
storage system and the heat engine
18
peak power of the vehicle, except that if
19
such storage system is the sole means
20
by which the vehicle can be driven, the
21
total traction power is the peak power
22
of such storage system.
23
‘‘(3) N
EW
QUALIFIED
HYBRID
MOTOR
VEHI
-
24
CLE
.—For purposes of this subsection, the term ‘new
25
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HR 6 EAS1S/PP
qualified hybrid motor vehicle’ means a motor
1
vehicle—
2
‘‘(A) which draws propulsion energy from
3
onboard sources of stored energy which are
4
both—
5
‘‘(i) an internal combustion or heat en-
6
gine using combustible fuel, and
7
‘‘(ii) a rechargeable energy storage sys-
8
tem,
9
‘‘(B) which, in the case of a passenger auto-
10
mobile or light truck—
11
‘‘(i) for 2002 and later model vehicles,
12
has received a certificate of conformity
13
under the Clean Air Act and meets or ex-
14
ceeds the equivalent qualifying California
15
low emission vehicle standard under section
16
243(e)(2) of the Clean Air Act for that make
17
and model year, and
18
‘‘(ii) for 2004 and later model vehicles,
19
has received a certificate that such vehicle
20
meets or exceeds the Bin 5 Tier II emission
21
level established in regulations prescribed by
22
the Administrator of the Environmental
23
Protection Agency under section 202(i) of
24
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753
HR 6 EAS1S/PP
the Clean Air Act for that make and model
1
year vehicle,
2
‘‘(C) the original use of which commences
3
with the taxpayer,
4
‘‘(D) which is acquired for use or lease by
5
the taxpayer and not for resale, and
6
‘‘(E) which is made by a manufacturer.
7
‘‘(d) N
EW
Q
UALIFIED
A
LTERNATIVE
F
UEL
M
OTOR
V
E
-
8
HICLE
C
REDIT
.—
9
‘‘(1) A
LLOWANCE OF CREDIT
.—Except as pro-
10
vided in paragraph (5), the credit determined under
11
this subsection is an amount equal to the applicable
12
percentage of the incremental cost of any new quali-
13
fied alternative fuel motor vehicle placed in service by
14
the taxpayer during the taxable year.
15
‘‘(2) A
PPLICABLE PERCENTAGE
.—For purposes
16
of paragraph (1), the applicable percentage with re-
17
spect to any new qualified alternative fuel motor vehi-
18
cle is—
19
‘‘(A) 40 percent, plus
20
‘‘(B) 30 percent, if such vehicle—
21
‘‘(i) has received a certificate of con-
22
formity under the Clean Air Act and meets
23
or exceeds the most stringent standard
24
available for certification under the Clean
25
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HR 6 EAS1S/PP
Air Act for that make and model year vehi-
1
cle (other than a zero emission standard), or
2
‘‘(ii) has received an order certifying
3
the vehicle as meeting the same require-
4
ments as vehicles which may be sold or
5
leased in California and meets or exceeds
6
the most stringent standard available for
7
certification under the State laws of Cali-
8
fornia (enacted in accordance with a waiver
9
granted under section 209(b) of the Clean
10
Air Act) for that make and model year vehi-
11
cle (other than a zero emission standard).
12
‘‘(3) I
NCREMENTAL COST
.—For purposes of this
13
subsection, the incremental cost of any new qualified
14
alternative fuel motor vehicle is equal to the amount
15
of the excess of the manufacturer’s suggested retail
16
price for such vehicle over such price for a gasoline
17
or diesel fuel motor vehicle of the same model, to the
18
extent such amount does not exceed—
19
‘‘(A) $5,000, if such vehicle has a gross ve-
20
hicle weight rating of not more than 8,500
21
pounds,
22
‘‘(B) $10,000, if such vehicle has a gross ve-
23
hicle weight rating of more than 8,500 pounds
24
but not more than 14,000 pounds,
25
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755
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