109th CONGRESS
2d Session
H. R. 5239
To amend the Internal Revenue Code of 1986 to increase the credit
for certain alternative motor vehicles assembled in the United States.
IN THE HOUSE OF REPRESENTATIVES
April 27, 2006
Mr. MCHUGH introduced the following bill; which was referred to the Committee
on Ways and Means
A BILL
To amend the Internal Revenue Code of 1986 to increase the credit
for certain alternative motor vehicles assembled in the United States.
Be it enacted by the Senate and House of Representatives of the United
States of America in Congress assembled,
SECTION 1. SHORT TITLE.
This Act may be cited as the `Alternative Vehicle Incentive Act of 2006'.
SEC. 2. INCREASED CREDIT AMOUNT FOR ALTERNATIVE MOTOR VEHICLES ASSEMBLED
IN THE UNITED STATES.
(a) Increased Credit Amount-
(1) NEW QUALIFIED FUEL CELL MOTOR VEHICLE CREDIT- Subsection (b) of section
30B of the Internal Revenue Code of 1986 (relating to alternative motor
vehicle credit) is amended by inserting at the end the following new paragraph:
`(4) DOMESTIC ASSEMBLY INCREASE- The amount determined under paragraph
(1) with respect to a new qualified fuel cell motor vehicle which is assembled
in the United States shall be increased by $5,000.'.
(2) NEW ADVANCED LEAN BURN TECHNOLOGY MOTOR VEHICLE CREDIT- Subsection
(c)(2) of such section of such Code is amended by inserting at the end
the following new subparagraph:
`(C) DOMESTIC ASSEMBLY INCREASE- The amount determined under this paragraph
with respect to a new advanced lean burn technology motor vehicle which
is assembled in the United States shall be increased by $5,000.'.
(3) NEW QUALIFIED HYBRID MOTOR VEHICLE CREDIT- Subsection (d)(2) of such
section of such credit is amended by inserting at the end the following
new subparagraph:
`(C) DOMESTIC ASSEMBLY INCREASE- The amount determined under this paragraph
with respect to a new qualified hybrid motor vehicle which is assembled
in the United States shall be increased by $5,000.'.
(4) NEW QUALIFIED ALTERNATIVE FUEL MOTOR VEHICLE CREDIT- Subsection (e)
of such section of such Code is amended by inserting at the end the following
new paragraph:
`(6) DOMESTIC ASSEMBLY INCREASE- The amount determined under paragraph
(1) with respect to a new advanced qualified alternative fuel motor vehicle
which is assembled in the United States shall be increased by $5,000.'.
(b) No Limitation on Number of New Qualified Hybrid and Advanced Lean-Burn
Technology Vehicles Eligible for Credit- Section 30B of such Code is amended
by striking subsection (f).
(c) Effective Date- The amendments made by this section shall take effect
as if included in section 1341 of the Energy Policy Act of 2005.
