S. 3876Senate111th Congress (2009-2011)In Committee

A bill to amend the Internal Revenue Code of 1986 to extend and modify the alternative fuel vehicle refueling property credit.

Sponsored by Ron WydenSen. Ron Wyden (D-OR)
Introduced September 29, 2010

Legislative Activity

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2 earlier actions
SenateIntro Referral Latest Action

Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S7794-7795)

September 29, 2010

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SenateIntro Referral

Introduced in Senate

September 29, 2010

SenateIntro Referral

Sponsor introductory remarks on measure. (CR S7794)

September 29, 2010

SenateIntro Referral

Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S7794-7795)

September 29, 2010

Floor Debate

20 members

What members said about S. 3876 on the floor

5 Republicans15 Democrats
Orrin G. Hatch
Sen. Orrin G. HatchR-UT · Sep 29, 2010

Mr. President, I rise today to introduce the Strengthening Our Commitment to Legal Immigration and America's Security Act. Our immigration system is broken and needs reform. We can make progress by…

Christopher J. Dodd
Sen. Christopher J. DoddD-CT · Sep 29, 2010

Mr. President, I rise today to introduce the Keeping All Students Safe Act to create a safe environment for students and school personnel by creating minimum standards around the use of seclusion and…

Mark L. Pryor
Sen. Mark L. PryorD-AR · Sep 29, 2010

Mr. President, I come to the floor today to introduce legislation with Senator Alexander of Tennessee that I believe will have a dramatic impact on the safety of our Nation's highways and…

Mike  Johanns
Sen. Mike Johanns R-NE · Sep 29, 2010

Mr. President, I rise today to discuss an issue that I believe does cross the political divide; and that issue is, protecting children from needless pain. Forty years ago, when Roe v. Wade became the…

Dianne Feinstein
Sen. Dianne FeinsteinD-CA · Sep 29, 2010

Mr. President, I rise on behalf of myself and Senator Boxer to introduce legislation to establish a National Heritage Area in the California Sacramento-San Joaquin Delta. This legislation will create…

Show 8 more
Al  Franken
Sen. Al Franken D-MN · Sep 29, 2010

Mr. President, we have big problems in the debt collection industry that are long overdue in being addressed. Before I even begin, I wish to preface my remarks by saying when someone takes out a…

Joseph I. Lieberman
Sen. Joseph I. LiebermanD-CT · Sep 29, 2010

Mr. President, I rise today to introduce the Race to the Top Act of 2010. Congressman Jared Polis is introducing companion legislation in the House today. The Race to the Top Act will authorize the…

Jeff Bingaman
Sen. Jeff BingamanD-NM · Sep 29, 2010

Mr. President, the Committee on Energy and Natural Resources has worked diligently throughout this Congress to develop legislation that would strengthen our nation's energy security. In July of last…

Patrick J. Leahy
Sen. Patrick J. LeahyD-VT · Sep 29, 2010

Mr. President, today, I am introducing legislation to ensure that the Nation's highest court can serve its function as the court of last resort in our judicial system. The Supreme Court's…

John D. Rockefeller IV
Sen. John D. Rockefeller IVD-WV · Sep 29, 2010

Mr. President, I thank you for allowing me to speak on this important legislation, the Guardians of Freedom Act of 2010, that will make the Chief of the National Guard Bureau a member of the Joint…

Benjamin L. Cardin
Sen. Benjamin L. CardinD-MD · Sep 29, 2010

Mr. President, I rise today to introduce the Justice for Sergei Magnitsky Act of 2010. As Chairman of the Commission on Security and Cooperation in Europe, I first learned about Sergei Magnitsky at a…

Tom Coburn
Sen. Tom CoburnR-OK · Sep 29, 2010

Mr. President, today, I, along with Senators LeMieux, DeMint, and Inhofe, am introducing the FAST Act. At the same time, this same bill is being introduced in the U.S. House of Representatives by…

Daniel K. Akaka
Sen. Daniel K. AkakaD-HI · Sep 29, 2010

Mr. President, I rise today to introduce the Furthering International Nuclear Safety Act of 2010. This bipartisan legislation, which is cosponsored by Senators Carper and Voinovich, will enhance the…

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Tom Udall
Sen. Tom UdallD-NM · Sep 29, 2010

Mr. President, cell phones today are becoming ubiquitous and more essential to our everyday lives. Americans today have 285 million wireless phones. We use these phones in new and innovative ways.…

Ron Wyden
Sen. Ron WydenD-OR · Sep 29, 2010

Mr. President, I am pleased to join with my colleague from Utah, Senator Orrin Hatch, in introducing legislation to renew an existing Federal program to provide tax incentives for the installation of…

Ron Wyden
Sen. Ron WydenD-OR · Sep 29, 2010

Mr. President, I am pleased to join with my colleague from Utah, Senator Orrin Hatch, in introducing legislation to renew an existing Federal program to provide tax incentives for the installation of…

John McCain
Sen. John McCainR-AZ · Sep 29, 2010

Mr. President, today I am introducing legislation that would assist several communities in northern Arizona, and any other community in the United States, whose homes were damaged or destroyed in…

Lamar Alexander
Sen. Lamar AlexanderR-TN · Sep 29, 2010

Mr. President, today I am pleased to once again partner with my good friend and colleague Senator Dodd to introduce the Prematurity Research Expansion and Education for Mothers who deliver Infants…

Tim Johnson
Sen. Tim JohnsonD-SD · Sep 29, 2010

Mr. President, today I introduce legislation that will enable livestock producers who have been affected by excessive precipitation to have access to emergency feed stocks. The rain producers faced…

Sen. Carte Patrick Goodwin D-WV · Sep 29, 2010

Mr. President, today I am pleased to introduce the Access to Button Cell Batteries Act. This legislation will ensure that the small batteries we find in everything from car keys to musical greeting…

Patty Murray
Sen. Patty MurrayD-WA · Sep 29, 2010

Mr. President, I congratulate Child Care Resources of King County for 20 years of service to the community. This organization is a leader in King County and occupies a critical role for children and…

Bill Text

Latest available legislative text

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Introduced in SenateIssued September 29, 2010

II

111th CONGRESS

2d Session

S. 3876

IN THE SENATE OF THE UNITED STATES

September 29, 2010

Mr. Wyden (for himself and Mr. Hatch) introduced the following bill; which was read twice and referred to the Committee on Finance

A BILL

To amend the Internal Revenue Code of 1986 to extend and modify the alternative fuel vehicle refueling property credit.

1.

Extension and modification of alternative fuel vehicle refueling property credit

(a)

Extension

Subsection (g) of section 30C of the Internal Revenue Code of 1986 is amended by striking placed in service— and all that follows and inserting placed in service after December 31, 2014.

(b)

Increased credit

(1)

Credit percentage

Subsection (a) of section 30C of the Internal Revenue Code of 1986 is amended by striking 30 percent and inserting 50 percent.

(2)

Dollar limitations

(A)

Increase and per device limitation

Paragraph (1) of section 30C(b) of such Code is amended to read as follows:

(1)

the greater of—

(A)

$100,000 for each type of clean-burning fuel (among all clean-burning fuels listed in subsection (c)(2)) utilized in property placed in service at the location by the taxpayer during the taxable year, or

(B)

$10,000 multiplied by the number of devices placed in service at the location by the taxpayer during the taxable year,

in the case of a property of a character subject to an allowance for depreciation, and

.

(B)

Nondepreciable property

Paragraph (2) of section 30C(b) of such Code is amended by striking $1,000 and inserting $2,000.

(3)

Device

Subsection (e) of section 30C of such Code is amended by adding at the end the following new paragraph:

(7)

Device

For the purposes of subsection (b)(1), the term device means an individual item of property, whether a stand-alone item or part of property that includes multiple devices, which functions to refuel or recharge one alternative fuel vehicle at a time.

.

(4)

Conforming amendment

Paragraph (6) of section 30C(e) of such Code is amended—

(A)

by inserting and which is placed in service before the date of the enactment of paragraph (8) after hydrogen in subparagraph (A), and

(B)

by striking $30,000 in subparagraph (B) and inserting $100,000.

(c)

Treatment of personal credit

(1)

In general

Paragraph (2) of section 30C(d) of the Internal Revenue Code of 1986 is amended to read as follows:

(2)

Personal credit

(A)

In general

For purposes of this title, the credit allowed under subsection (a) for any taxable year (determined after application of paragraph (1)) shall be treated as a credit allowable under subpart A for such taxable year.

(B)

Limitation based on amount of tax

In the case of a taxable year to which section 26(a)(2) does not apply, the credit allowed under subsection (a) for any taxable year (determined after application of paragraph (1)) shall not exceed the excess of—

(i)

the sum of the regular tax liability (as defined in section 26(b)) plus the tax imposed by section 55, over

(ii)

the sum of the credits allowable under subpart A (other than this section and sections 25D and 30D) and section 27 for the taxable year.

.

(2)

Conforming amendment

Clause (ii) of section 30D(c)(2)(B) of such Code is amended by striking section 25D and inserting sections 25D and 30C.

(d)

Treatment of property used by tax-Exempt entity

Paragraph (2) of section 30C(e) of the Internal Revenue Code of 1986 is amended—

(1)

by striking the last sentence, and

(2)

by inserting (including use by an Indian tribal government) after paragraph (3) or (4) of section 50(b).

(e)

Joint ownership of alternative fuel vehicle refueling property

Subsection (e) of section 30C of the Internal Revenue Code of 1986, as amended by subsection (b), is amended by adding at the end the following new paragraph:

(8)

Joint ownership of alternative fuel vehicle refueling property

(A)

In general

Any qualified alternative fuel vehicle refueling property shall not fail to be treated as such property solely because such property is placed in service with respect to 2 or more dwelling units.

(B)

Limits applied separately

In the case of any qualified alternative fuel vehicle refueling property which is placed in service with respect to 2 or more dwelling units, this section (other than this subparagraph) shall be applied separately with respect to the portion of such property attributable to each such dwelling unit.

.

(f)

Definition of alternative fuel vehicle refueling property

(1)

In general

Paragraph (3) of section 179A(d) of the Internal Revenue Code of 1986 is amended to read as follows:

(3)

such property is—

(A)

for the generation, storage, compression, blending, or dispensing of a clean-burning fuel into the fuel tank of a motor vehicle propelled by such fuel, but only if the generation, storage, compression, or dispensing of such fuel is at the point where such fuel is delivered into the fuel tank of the motor vehicle, or

(B)

for the recharging of motor vehicles propelled by electricity (including property relating to providing electricity for such recharging or otherwise necessary for such recharging property).

.

(2)

Building components

Subsection (d) of section 179A of such Code is amended by striking and its structural components.

(g)

Effective date

The amendments made by this section shall apply to property placed in service after the date of the enactment of this Act.